论坛风格切换切换到宽版
  • 3219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。   f}t8V% ^E  
会计报表statement of account Nl'@Y^8N  
6]sP"  
i*((@:  
4q"4N2  
往来帐目account current ;Rljx3!N  
NZ"nG<;5  
mt]^d;E  
Rc vp@  
现在往来帐||存款额current accout Am!OLGG4  
ka_(8  
ubv>* iO  
GO)5R,  
销货帐account sales  b]gVZ-  
`=$p!H8  
T I|h  
3yrb7Rn3  
共同计算帐项joint account 4a=QTq0p  
E)`:sSd9  
cgi:"y F  
f_2(`T#  
未决帐项outstanding account hv`I`[/J  
^ -4~pDv^  
V}Ee1C  
\ZA@r|=$  
贷方帐项credit account||creditor account suS[P?4  
I ^Dm 3yz  
-wT!g;v;%  
$XI.`L *g  
借方帐项debit account||debtor account ~F^tLi!5  
6>]w1 H  
KM+[1Ze$  
4T-"\tmg/  
应付帐||应付未付帐account payable c'>_JlG~  
Ci4; e  
oY+p;&H  
$J):yhFs e  
应收帐||应收未收帐account receivable l8khu)\n4R  
@,j ,GE%  
TlowEh8r  
,+ 5:}hR+  
新交易||新帐new account wn;)La  
(:I]v_qEYS  
dVUe!S`  
?qb35  
未决帐||老帐old account _, E/HAX  
qW`?,N)r  
S@'%dN6e  
/K h,  
现金帐cash account z-qbe97  
'J$@~P  
T(qTipq0  
P2@Z7DhQ  
流水帐running account zE<Iv\Q  
;{aGEOP'U  
19U&4Jk  
?;_*8Doq-a  
暂记帐||未定帐suspense account 9;'#,b*(  
J?dLI_{ <  
xKl1DIN[  
/wax5FS'I,  
过期帐||延滞帐overdue account||pastdue account P@keg*5@  
sPG500=)  
2n$Wey[  
r^a:s]  
杂项帐户sundry account LRg]'?  
\ @ fKKb|  
-r_,#LR!l  
q-+:1E  
详细帐单||明细表detail account F}7sb#G  
NYr)=&)Ke.  
yx|{:Li!  
Fuzb4Df  
呆帐bad account lm 96:S  
Aj|->Y  
araXE~Ac  
vJaWHC$q  
会计项目title of account YrJUs]A  
x1?mE)n]  
!\<a2>4$T  
XPU>} 4{  
会计薄||帐薄account-book I/XSW#  
J8!2Tt  
Pmo<t6  
|? #JCG  
营业报告书||损益计算表account of budiness||business report SDC'S]{ew  
I8YUq   
SAdE9L =d  
ZMb+sUK  
借贷细帐||交验帐account rendered Y X^c}t}U  
6^WNwe\  
0F@~[W|2  
}%8ZN :  
明细帐account stated L2,2Sn*4i  
>x JzV  
6e rYjq  
In^mE(8YO  
与…银行开立一户头to open an account with L FkDb}  
K^U ="  
CNefk$/cR  
"qNFDr(WM  
与…银行建立交易to keep account with RARA_tii  
fj;ZGbg-O  
**L&I5Hhm  
%+=;4tHJ  
继续记帐to keep account mLqqo2u  
A4!X{qUT-  
jkx>o?s)z  
953qz]Q8  
与…有交易to have an account with m~5 unB9  
@k&6\1/U  
J<;io!  
} Xo#/9  
作成会计帐||有往来帐项to make out an account with 88~Nrl=co  
O{_t*sO9q*  
:31_WJ^  
u"=]cBRWL6  
清算||清理债务to make up an account ?E"192 ,z@  
v?OVhV  
L@{'J  
=S`h/fru  
清洁帐目||与…停止交易to close ones account with D{6 y^@/  
x[)-h/&Fh  
!xfDWbvHV  
B=TUZ)  
结帐to close an account ID2->J  
5[jcw`  
A.vAk''(}+  
/=S@3?cQAB  
清理未付款to ask an account||to demand an account P!W%KobZ7|  
z3uR1vF'  
7]vmtlL  
QQS*r}>  
结清差额to balance the account with iz#R)EB/g  
P+o"]/7U  
bW6| &P}X  
4{YA['  
清算to settle an account||to liquidate an account||to square an account ?Ts]zO%%Z  
(Lge a  
KVa{;zBwl  
N l@G\_  
审查帐目||监查帐目to audit an account m"n74 cxS  
%]_: \!  
ChTq!W  
o~~;I  
检查帐目to examine an account ^~H{I_Y  
!FL"L 9   
~a ([e\~  
V1]GOmXz  
转入A的帐户to charge the amount to As account [f_^B U&  
=7<JD}G  
EfEgY|V0  
-wXeue},>  
以计帐方式付款to pay on account ,a{85HLr]  
,p d -hu  
&s+l/;3  
jsN[Drra  
代理某人||为某人on ones account||on account of one 8gP1]xD  
mKZzSd)p  
(SyD)G\rj  
ty,oj33  
为自己计算||独立帐目on ones own account +-j-)WU?,  
nqo{]fn  
e_=K0fFz  
X<L=*r^C,=  
由某人收益并负风险on ones account and risk||for ones account and risk dipfsH]p  
OT 0c5x  
~bZ$ d{o^  
iwK.*07+  
由某人负担for ones account||for account of one Z\nDR|3  
5bLNQz\WJ  
qPQIcJ  
VmqJMU>.  
按某人指示||列入某人帐户by order and for account of one |T|m5V'l  
f!x9%  
1B4Qj`:+0  
.$&^yp  
列入5月份帐目for May account > 5CK&6  
#d@wjQ0DW  
OIP]9lM$nC  
g$K\rA  
编入某中帐项下to pass to the account of||to place to the account of /pj[c;a O  
]{1{XIF  
hp~q!Q1=  
}p~2lOI  
寄出清算书to send in an account||to send in render an account 7 9t E  
%+~\I\)1  
]=~dyi  
e(t}$Q=  
支票薄cheque book uV 5uZ  
d6J/)nl  
aD: #AmbJ  
%hVR|K|J  
支票陈票人cheque drawer 8qyEHUN2q  
: "85w#r  
P 2WAnm  
sSW'SE?,<  
持票人cheque holder GKt."[seV  
Y}ogwg&  
(GC]=  
L_Ok?9$  
不记名支票cheque to bearer||bearer cheque -ZaeX]^&Q\  
<A,V/']  
pkn^K+<n,  
Cy;UyZ  
记名支票||认人支票cheque to order c]^P$F8U  
"8f4s|@ 3  
I\mF dE  
? Lg(,-:  
到期支票antedated cheque *~^6 3Nx!  
zy,SL |6:  
a}UmD HS-  
\|,| )  
未到期支票postdated cheque r)^sHpK:`  
xgk~%X%K  
3]*Kz*i  
tl 0|.Q,  
保付支票certified cheque %,T*[d&i  
` s7pM  
UA$IVK&{  
yT7$6x  
未获兑现支票,退票returned cheque Fl`U{03  
PeJ#9hI~rQ  
#gC [L=01  
A*OqUq/H`;  
横线支票crossed cheque _WEJ,0* #'  
qZd*'ki<  
P(shbi@  
w ,j*I7V  
普通横线general crossing >$D!mraih  
~Zr}QO}G  
wKM9fs  
Z}S[fN8  
特别横线special crossing Skt-5S#  
&s".hP6  
t{>K).'  
D{+@ ,C7B  
空白支票blank cheque pCE GZV,d@  
-.h)CM@L  
+?*;#=q  
kSz+UMC-7:  
失效支票,过期支票stale cheque Hhknjx  
,j_js8r  
D kWp  
o|@0.H|  
普通支票open cheque (  cs  
30sJ"hF9  
V#ELn[k  
uyYV_Q0~;  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount V}s/knd  
2_wue49-l  
F*KQhH7Gf  
MqZ"Js  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ~0p8joOH  
<odi>!ViH  
FOG{dio  
.aNh>`OT'  
支票换现金||兑现to cash a cheque JK! (\Ae.  
NVM_.vL  
$]DuO1H./  
@\g}I`_M  
清理票款to clear a cheque 63 oe0T&  
;U(]#pW!t  
ZO%^r%~s  
1K9.3n   
保证兑现to certify a cheque %tVU Rj  
C u+p!hV  
@6 "MhF  
Ge2Klyi  
填写支票数额to fill up a cheque 5sJ>+Rg  
d_`MS@2  
)Eozo4~  
.:?v;rYk{  
支票上划线to cross a cheque zx$YNjeV  
A;d@NOI#,K  
RW&o3_Ua  
6u"wgX]H  
开发支票to make out a cheque Y~}MfRE3z  
Ir JSU_  
S>dHBR#AD  
y[i}iT/~  
签发支票,开立支票to draw a cheque||to issue a cheque g@'XmT="_  
.s<0}<Aq>  
je mb/ :E  
"pDU v^ie  
透支支票to overdraw a cheque I2/am8!u%  
7]rIq\bM  
w%\ nXJ  
:gsRJy1  
背书支票to endorse a cheque WHC/'kvF  
EGD{nE  
I%.nPOQ 8  
C|]c#X2t3  
请付票款||清付票款to pay a cheque||to honour a cheque E{V?[HcWq  
q?LOtN? o  
5X^\AW  
&n1Vv_Lb  
支票退票to dishonour a cheque 9y7hJib  
dz@+ jEV  
% f;v$rsZ  
gOg7:VPG  
拒付支票to refuse a cheque .f$2-5q  
 C O6}D  
_`SD G5  
!PIg ,  
拒付支票to stop payment of a cheque jsAx;Z:QT  
W7!Rf7TK  
Py*WHHO  
;SXkPs3q  
提示要求付款to present for payment cWQJ9.:7  
zYM2`(Z 5B  
:0@0muo  
Pjh;;k|V  
见票即付持票人payable to bearer DQ0S]:tC  
7NJl+*u  
J;>;K6pW  
! #Pn_e  
支付指定人payable to order >4ex5  
E#P#{_BR^  
x6K_!L*Fx]  
T4W20dxL7  
已过期||无效out of date||stale 7z$53z  
EF&CV{Sw  
jW&*?6<  
Z+V%~C1  
请给出票人R/D||refer to drawer 3\Amj}RJ  
T ?Om]:j  
qVU<jt  
| K|AUI  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ju>Q QOxi|  
1a9' *[  
d%}?%VH  
"L5w]6C4  
文字与数字不一致words and figures differ ?n<F?~  
0VvY(j:hp  
MVM Jl">  
uNy-r`vg  
支票 #TUm&2 +V  
'sAkrl8kt  
时间已过account closed i $pUUK  
k|xmZA*  
]|F`; }7  
mqeW,89  
更改处应加盖印章alterations require initials '[6]W)f  
Sy?^+JdM/  
pKXSJ"Xo  
)T '?"guh`  
V@+sNM  
oBmv^=cH  
时间已过effects not cleared >#dLT~[\a  
)[Rwc#PA;  
+Q"s!\5  
s]yZ<uA  
停止付款payment stopped euY+jc%  
bLl ?!G.  
^XyC[ G@[  
[W$x5|Z}Q  
支票毁损cheque mutilated xe OfofC(l  
MuO(%.H  
YeJTB}  
f`vWCb  
汇款||寄钱to remit||to send money [*K9V/  
$lB!Q8a$  
?/}IDwuh  
{uwPP2YD,  
寄票供取款||支票支付to send a cheque for payment H^*[TX=#[  
&hVf=We  
(xfy?N  
+ d>2'  
寄款人a remitter 6k')12~'  
eOVln1a  
|1kA6/  
&%3}'&EBv  
收款人a remittee W;Dik%^tg  
`$4wm0G|  
X$%[%q8qg  
vzAY+EEx  
国外汇票foreign Bill %N\45nYU:  
cooicKS7  
{'P?wv  
~A/vP-  
国内汇票inland Bill Yk{4 3yw  
3-y2i/4}$  
4 J9Y  
MR,>]| ^   
跟单汇票documentary bill s Wj:m)  
}q_Iep  
heES [  
U2Siw   
空头汇票accommodation bill "V:RKH`  
, Sf:R4=  
L$Xkx03lz>  
FKtCUq,:  
原始汇票original bill W)2k>cS  
c[6<UkH7  
_B&;z $  
tR=1.M96Y  
改写||换新票据renewed bill 4fL>Ou[YuX  
6[Mu3.T  
J"eE9FLM  
YFcMU5_F  
即期汇票sight bill||bill on demand &x.5TDB>%  
tTq2 AR|  
Ta8lc %0w3  
5p.#nc!;y  
…days after date||…days after date…日后付款 TY+Rol;!  
#cl|5jm+m#  
/z1-4:^`A[  
%B>>J%  
…months after date||…months after date…月后付款 _P_R`A)"  
gfXit$s  
ZB$,\|^6  
\ 0F ey9c  
见票后…日付款…days after sight||…days sight -!j5j:RR  
5'rP-z~ u  
`cmzmQC  
0#sf,ja>  
见票后…月付款…months after sight||…months sight jjoyMg95  
R"`<ZY6(Ou  
H"JzTo8u  
@oRo6Y<-  
同组票据set of bills |3EKK:RE  
X5)].[d  
ti ic>j\D  
!5zj+N  
单张汇票sola of exchange||sole of exchange r[nvgzv@  
XJ 1<!tl  
L# .vbf  
d-UQc2r  
远期汇票usance bill||bill at usance I(Q3YDdb  
5F5)Bh  
!y;xt?  
>@|XY<  
长期汇票long bill w2]]##J  
QL@}hw.F  
{@67'jL  
DUs0L\  
短期汇票short bill hRktvO)K  
\BdQ(rm  
\avgXndI  
tb 'O:/  
逾期汇票overdue bill X./7b{Pax  
=@ed {~  
!X{>?.@~  
)WF*fcx{  
宽限日期days of grace =(as{,j  
VL@eR9}9K  
X_ J(P?  
"xMnD(p  
电汇telegraphic transfer (T.T) I#:4H2H6  
}woNI  
T oK'Pd  
8CGjI?j  
邮汇postal order||postal note (Am.)||post office order||money order j !rQa^   
~i9'9PHX@  
OYk/K70l3  
sxn^1|O;m  
本票promissory note (P/N) ty)~]!tA  
mT#ebeBaf  
aL0,=g%  
Ub*O*nre  
押汇负责书||押汇保证书letter of hypothecation +m1y#|08  
\9jvQV/y  
ood ,k{  
&/]g@^h9  
副保||抵押品||付属担保物collateral security C1SCV^#  
0r'<aA`=I  
3q$"`w  
P4dhP-t  
担保书trust receipt||letter of indemnity #bdSH)V  
0X4%Ccs  
/UPe@  
Z'4oE )  
承兑||认付acceptance m\ (crkN  
A\};^Y  
_(J/ $D  
^Y+P(o$HM  
单张承兑general acceptance Kv>P+I' |r  
e"ur+7  
z(_#C s  
.7M :AS>  
有条件承兑qualified acceptance Ny)N  
,e5#wz  
u|D|pRM-LT  
QwgP+ M+  
附条件认付conditional acceptance 72{Ce7J4  
0l>4Umxr{J  
s^ R i g[  
?'r=>'6D  
部分认付partial acceptance   &Uu8wFbIJ  
    
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