论坛风格切换切换到宽版
  • 3933阅读
  • 0回复

[专业英语]2011年注册会计师考试常见英语单词辅导(一) [复制链接]

上一主题 下一主题
离线我爱我家
 

发帖
667
学分
4000
经验
1
精华
0
金币
10
只看楼主 倒序阅读 使用道具 0楼 发表于: 2011-05-20
— 本帖被 阿文哥 从 注册会计师考试试题 移动到本区(2012-07-02) —
      2011年注册会计考试常见英语单词辅导(一),清算to settle an account||to liquidate an account||to square an account。   UpSJ%%.n  
会计报表statement of account ?-9uf\2_  
&e*@:5Z:k  
/<+`4n  
}[@Q**j(  
往来帐目account current b"trg {e  
3q@JhB  
{wz_ngQ  
s!MD8i a  
现在往来帐||存款额current accout B *6 ncj  
(@^ySiU  
XUUP#<,s  
H=Cj/jE  
销货帐account sales ^Ojg}'.Ygv  
6<5:m:KE  
/S~ =qodS  
${wp}<u_  
共同计算帐项joint account suLC7x`Z  
PVljb=8F  
>YF=6zq.`  
x`IWo:j  
未决帐项outstanding account tgl 4pAc  
MujEjD "|  
{t|#>UCK  
Ar?ZUASJ  
贷方帐项credit account||creditor account R(P(G;#j  
i -@V  
+IjBeQ?  
uKD }5M? {  
借方帐项debit account||debtor account LH`2Y,E  
 KPjAk  
jk\V2x@DR  
zA3r&stN+  
应付帐||应付未付帐account payable ^~b d AO81  
$T7 qd  
#&L7FBJ"*v  
f:~$ x  
应收帐||应收未收帐account receivable Y}Y~?kE>M|  
7(^F@,,@  
`cN8AcRHP  
#mK?:O\-1  
新交易||新帐new account TGPZUyi3!=  
jWh)bsqI!  
o>Dd1 j  
Y(?SE< 4R  
未决帐||老帐old account MOp "kA  
u3wd~.  
pm:-E(3#  
_RZ"WA^[  
现金帐cash account u5KAwMw%Q  
+StsSZ  
r{S DJa  
=]pEvj9o  
流水帐running account + DE/DR:  
'#,C5*`  
Ss\?SEq  
)ZrB-(u~k  
暂记帐||未定帐suspense account j*4:4B%  
 5tZ0zr  
#qD[dC$[t  
X{6a  
过期帐||延滞帐overdue account||pastdue account elpTak@  
fH:S_7i  
dZb;`DjTH  
FCKyKn  
杂项帐户sundry account du#f_|xG  
 y}|E)  
$% gz, {  
c813NHW  
详细帐单||明细表detail account }#g+~9UK  
}4h0 {H  
y c 8 h}`  
yaWY>sB  
呆帐bad account 7-}5 W  
Ld/6{w4ir  
WpnP^gmX  
EVw{G<  
会计项目title of account Cx.##n0  
{9x>@p/  
zpeCT3Q5O  
\+l_H4\`K  
会计薄||帐薄account-book cx&\oP  
2efdJ&eIV  
a) P r&9I  
t+]1D@hv  
营业报告书||损益计算表account of budiness||business report #:/ 27  
W|uRQA`  
O|^J;fS:  
[/VpvQ'  
借贷细帐||交验帐account rendered u GqeT#dP  
!"Q%I#8uh  
@EyB^T/  
M5t.l (  
明细帐account stated J2! Q09 }5  
EN":}!E:  
2 >j0,2  
n"D` =  
与…银行开立一户头to open an account with ,R3TFVV!?  
_2{_W9k  
5 ;XYF0  
~w|h;*Bj  
与…银行建立交易to keep account with w%\{4T~  
%N`_g' r!  
Md~._@`|K  
lcjOBu  
继续记帐to keep account BT_XqO  
llWY7u"  
,r]H+vWS  
3(,m(+J[S  
与…有交易to have an account with  G +41D  
c_M[>#`  
Hs:zfvD  
|O oczYf  
作成会计帐||有往来帐项to make out an account with x|dP-E41\  
Vwh ;QJxb  
rBi<Yy$z  
L=EkY O%\"  
清算||清理债务to make up an account )z18:C3  
y"'p#j  
a7F_{Mm  
R9 #ar{  
清洁帐目||与…停止交易to close ones account with eB1NM<V  
<g;,or#$  
U1E@pDH  
dzAumWoh  
结帐to close an account n8_X<jIp3  
{B k` Zlki  
xRhGBb{@s  
a=A12<  
清理未付款to ask an account||to demand an account &B[*L+-E  
UXdc'i g  
x$n.\`f0  
p V  u[  
结清差额to balance the account with ?YZgH>7"  
Us'JMZ~  
"5 ~{  
]BbV\#  
清算to settle an account||to liquidate an account||to square an account 26nwUNak  
M:%g)FgW  
.S#i/A'x  
rOt{bh6r  
审查帐目||监查帐目to audit an account qCfEv4  
) xa )$u  
3ej237~F,L  
eLORG(;h4  
检查帐目to examine an account )$9w Kk\F  
DT>`.y%2W  
JQ0Z%;"  
/}>8|#U3y  
转入A的帐户to charge the amount to As account YjTr49Af0  
"N=$ =Dy >  
jLI1Ed  
/*Q3=Dse]  
以计帐方式付款to pay on account { >izfG,\  
S|k@D2k=  
3!gz^[!?EN  
{ >[ ]iX  
代理某人||为某人on ones account||on account of one yx-"&K=`  
H,w8+vZ4\  
4_j_!QH87  
$fD% 18  
为自己计算||独立帐目on ones own account hp2E! Cma  
.`+~mQ Wn  
; I-6H5  
Oh CdBO  
由某人收益并负风险on ones account and risk||for ones account and risk a]V8F&)g#  
zc;kNkV#1Y  
yLfyLyO L  
x/M$_E<G  
由某人负担for ones account||for account of one  XA;PWl5!  
">t^jt{  
w/ ( T  
L3wj vq^  
按某人指示||列入某人帐户by order and for account of one ineSo8| @  
fcF| m5  
K\xM%O?  
'R+^+urq^  
列入5月份帐目for May account fDB. r$|d  
%pOz%v~  
YB4 ZI  
P (7el  
编入某中帐项下to pass to the account of||to place to the account of &(, &mE  
\ { QH^  
'h6G"=+  
86-Rm  
寄出清算书to send in an account||to send in render an account +, )k@OI  
,JK0 N_=  
af>i  
z5iCQ4C<  
支票薄cheque book i7h^L)M  
Vfy@?x= &  
8w[O%  
XZ@+aG_%q  
支票陈票人cheque drawer l }^ziY!  
;k#_/c  
e> 9 X  
,{q#U3  
持票人cheque holder v mkiw1  
"OI$PLK  
2RNee@!JJP  
NkBvN\CQ  
不记名支票cheque to bearer||bearer cheque =GP L>a&  
8h|}Q_  
^znUf4N1  
K*Ba;"Ugeg  
记名支票||认人支票cheque to order vD9.X}l]  
Wll0mtv  
|?0MRX0'g  
~s'}_5;VY  
到期支票antedated cheque =*ErN  
i.On{nB"k  
!F}GSDDV*  
]=-=D9ZS3  
未到期支票postdated cheque W%^!<bFk}m  
5,f`5'$  
Wkk(6gS,  
ZyNgG9JL]  
保付支票certified cheque .b p#YU,m  
JiXE{(  
k^ K76mB  
[>p!*%m  
未获兑现支票,退票returned cheque >ZPu$=[W  
C "@>NC _  
OMjPC_  
b+whZtNk7  
横线支票crossed cheque qrw*?6mSQ  
#X*);cn  
Gy ["_;+xU  
[Pp#r&4H  
普通横线general crossing f&5S`}C  
.tfal9  
5W fZd  
w0$+v/  
特别横线special crossing `:r-&QdU o  
lAA6tlc#C  
Iy*Q{H3[  
SbL7e#!!  
空白支票blank cheque ti1R6oSn  
$;ny`^8  
e&ZTRgYdi  
XHgW9;M!  
失效支票,过期支票stale cheque Txe*$T,(  
OC,yLQ  
{GT5   
#H Jlm1d  
普通支票open cheque ,s}&|+ '"  
Xu#?Lw  
3My}u>  
.sj/Lw}  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount .@;5"  
T&S=/cRBK}  
;QG8@ms|  
vzSjfv  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges YT[=o}jS  
L?8OWLjRy  
HtE^7i*_  
n3U| d+  
支票换现金||兑现to cash a cheque  C. uv0  
nHXPEbq-g  
A -8]4p::  
]-X\n  
清理票款to clear a cheque 86qQ"=v  
}4c$_  
+",`Mb  
Ha ZV7  
保证兑现to certify a cheque WyQ8}]1b  
jL 3 *m  
K'"s9b8  
J- l[dC  
填写支票数额to fill up a cheque 6oq^n s-  
?6N\AM '  
rniL+/-uU  
SZ4@GK  
支票上划线to cross a cheque XCn;<$3w  
jt3W.^6HO  
WoSKN7*  
F$:mGyl5_  
开发支票to make out a cheque w+\RSqz/  
qM^y@B2MO  
B z:Hp{7&  
=3V4HQi  
签发支票,开立支票to draw a cheque||to issue a cheque 'rfs rZ?  
Qd ?S~3XT  
P6v@ Sn  
0U.Ld:  
透支支票to overdraw a cheque %A&g-4(  
~7\`qH  
)J[Ady^5  
K_N`My  
背书支票to endorse a cheque ^b.fci{1m  
dj6Lf  
ZiH4s|  
9/#b1NGv  
请付票款||清付票款to pay a cheque||to honour a cheque 6,R<8a;Wn  
fv>Jn`  
H3JDA^5  
TUp%Cx  
支票退票to dishonour a cheque [R~@#I P!  
Fk`6 q  
&Fmen;(  
f,@~@f X  
拒付支票to refuse a cheque d;r,?/C  
R3BK\kf&  
D9r;Ys%  
,zBc-Cm  
拒付支票to stop payment of a cheque \/y&l\ k)  
B,4GxoX`  
7tY~8gQel  
t $Ua&w  
提示要求付款to present for payment :3}K $  
<&t[E0mU  
yN}<l%  
4)N~*+~\h  
见票即付持票人payable to bearer 2+LvlS)C  
` -<S13  
iW? NxP  
kN vNV(4  
支付指定人payable to order rN {5^+w  
-]Oi/i,{  
wqXo]dX  
V Z60   
已过期||无效out of date||stale 2|+4xqNJm  
^DR`!.ttr  
f%STkL)  
d[ce3':z  
请给出票人R/D||refer to drawer @hOY&  
-n$hm+S  
n]wZ7z  
79M` ?xm  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds JG'&anbm  
dC">AW  
gHU0Pr9'  
tpKQ$) ed  
文字与数字不一致words and figures differ MXY!N /  
}e,*'mCC*  
T:udw  
A Rjox`  
支票 )$FwB6^  
N5fMMi(O  
时间已过account closed &R}2/Mt  
UrB {jS?  
_d3/="=  
)XD$YI  
更改处应加盖印章alterations require initials uacVF[9|W  
3ry 0.  
zeHs5P8}r  
p \,PY  
Yg")/*!H  
e5cvm UF_W  
时间已过effects not cleared *s"{JrG`O  
<F5x}i~(C  
).>O6A4:C  
fYZ)5xnj  
停止付款payment stopped e_CgZ  
EWoGdH|  
&1Idv}@!  
nSV OS6  
支票毁损cheque mutilated Y-:{a1/RKo  
vC!}%sxVw_  
^<'=]?xr  
u+vUv~4A6  
汇款||寄钱to remit||to send money \!:^=2VF  
I)X33X,  
Y+#Vz IZw  
?e!mv}B_  
寄票供取款||支票支付to send a cheque for payment VSa#X |z  
#a"gW,/K  
PaYsn *{})  
FOd)zU*L2  
寄款人a remitter c4n]#((%a  
FQCz_ z  
SdBo sB3v>  
;3WVrYe  
收款人a remittee (Puag*  
q~:k[@`.  
~!a~ -:#  
Zo|# ,AdE>  
国外汇票foreign Bill VKp4FiI6  
$17utJ 58  
hbv>Jjd  
E"$AOM?(*i  
国内汇票inland Bill p+ bT{:  
7nAB^~)6l  
bjEm=4FI;  
aI:G(C?jm  
跟单汇票documentary bill +\n8##oAI  
8(c,b  
z<c@<M=Q*  
N v,Yikf  
空头汇票accommodation bill \d#|n u  
{  'Db  
RZV6\ j  
z tLP {q#  
原始汇票original bill K7H` Yt  
VUaYK  
gIfl}Jat  
J2W:Q  
改写||换新票据renewed bill {m/h3hjFa  
co$I htOv  
 0"_FQv  
`w J^   
即期汇票sight bill||bill on demand jKI0d+U  
], HF) 21  
xG^6'<  
H_<X\(  
…days after date||…days after date…日后付款 & A%* sD6  
>Hq)1o  
N>S_Vgk}  
X>`e(1`_O  
…months after date||…months after date…月后付款 vf+GC*f  
VnB"0 "%w  
xM3T7PV9  
e-dpk^-  
见票后…日付款…days after sight||…days sight t_PAXj  
@3hA\3ot^  
 ;LM,<QJ  
VYb6#sl  
见票后…月付款…months after sight||…months sight &xG>"sJ  
jF}u%T)HL  
m4.IaBn/  
(c<MyuWb  
同组票据set of bills `czL$tN<P  
I'M,p<B  
#R<ErX)F  
4]F:QS% x  
单张汇票sola of exchange||sole of exchange WxB}Uh  
<lj;}@qQ<  
 ahno$[  
4PwjG;!K  
远期汇票usance bill||bill at usance _<`j?$P  
)c:i 'L  
Ov$_Phm:  
u/5 ^N^@^  
长期汇票long bill 1Z5:D E<  
#-wtNM%1#  
pDlU*&  
VfK8')IXk  
短期汇票short bill '+6SkZ  
bn b:4?d]  
DM3W99PWA  
D\}A{I92F4  
逾期汇票overdue bill  Hy _ (  
qHT_,\l2  
dD Qx[  
H B}!Lf#*P  
宽限日期days of grace " Zo<$p3]  
BB&7VSgc-  
/1F5khN  
uTgvMkO  
电汇telegraphic transfer (T.T) i$GL]0  
&R? \q*  
HAof,* h$  
n*UD0U}`  
邮汇postal order||postal note (Am.)||post office order||money order 8<gYB$* S  
gVM&wo |  
>h?!6L- d  
K"%_q$[YQ  
本票promissory note (P/N) g%P6f  
q97Z . o  
9~ [Sio~  
i(hI\hD  
押汇负责书||押汇保证书letter of hypothecation k}xXja*  
`Ap<xT0H  
YueYa#7z  
S?ypka"L  
副保||抵押品||付属担保物collateral security oCw >b]S  
Y8 c#"vm(  
rHzwSR@}1  
ws!pp\F  
担保书trust receipt||letter of indemnity fwe4f  
381a(F[$e  
l[Hgh,  
4'Svio  
承兑||认付acceptance xc4g`Xi  
I ,j,H z0  
LHQ$0LVt>T  
f6\`eLGi1  
单张承兑general acceptance ZCP r`H  
/I`A wCx  
"iu9r%l94  
?pE)K<+Zkf  
有条件承兑qualified acceptance P!c.!8C$  
P2U^%_~  
~F gxhK2+  
%\i OX|F_  
附条件认付conditional acceptance 3sh}(  
=tP%K*Il4  
s7"NK"  
41Y1M]`=  
部分认付partial acceptance   qK_jgj=w  
    
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个