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[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]

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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。   Dt!KgI3  
会计报表statement of account <e! TF @  
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往来帐目account current h,y_ ^cf  
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现在往来帐||存款额current accout 'g <"@SS+  
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销货帐account sales nt"\FZ*;3  
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共同计算帐项joint account KHP/Y {mH  
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未决帐项outstanding account fhn$~8[_A  
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贷方帐项credit account||creditor account {|$kI`h,3-  
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借方帐项debit account||debtor account kXdXyq  
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应付帐||应付未付帐account payable Zk~Pq%u  
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应收帐||应收未收帐account receivable g?iZ RM  
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新交易||新帐new account CXGMc)#>f  
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未决帐||老帐old account ]):>9q$C  
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现金帐cash account "PS ) "t  
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流水帐running account 'xG{q+jj'  
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暂记帐||未定帐suspense account  6shN%  
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过期帐||延滞帐overdue account||pastdue account }4piZ ch  
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杂项帐户sundry account 7/KK}\NE  
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详细帐单||明细表detail account u^i3@JuX  
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呆帐bad account Z<=L  
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会计项目title of account B7Zi|-F  
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会计薄||帐薄account-book 9D,!]  
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营业报告书||损益计算表account of budiness||business report xDPR^xY  
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借贷细帐||交验帐account rendered tnBCO%uG  
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明细帐account stated f;OB"p  
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与…银行开立一户头to open an account with r XBC M  
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与…银行建立交易to keep account with P1^|r}  
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继续记帐to keep account M0?%r`  
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与…有交易to have an account with D6fd(=t1Z  
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作成会计帐||有往来帐项to make out an account with y!rJ}e  
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清算||清理债务to make up an account <Ter\o5%  
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清洁帐目||与…停止交易to close ones account with u i$4  
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结帐to close an account 8TU(5:xJo  
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清理未付款to ask an account||to demand an account knpdECq&k  
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结清差额to balance the account with \}Iq-Je   
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清算to settle an account||to liquidate an account||to square an account G+k wG)K  
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审查帐目||监查帐目to audit an account 23,pVo  
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检查帐目to examine an account + 660/ e8N  
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转入A的帐户to charge the amount to As account Xh3b=i|K  
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以计帐方式付款to pay on account WU@ _aw[  
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代理某人||为某人on ones account||on account of one ~t$ng l$  
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为自己计算||独立帐目on ones own account 3c(mZ   
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由某人收益并负风险on ones account and risk||for ones account and risk =VT\$ 5A  
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由某人负担for ones account||for account of one |-S+x]9  
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按某人指示||列入某人帐户by order and for account of one EA9 .?F  
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列入5月份帐目for May account ?$uF(>LD  
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编入某中帐项下to pass to the account of||to place to the account of {.[EXMX  
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寄出清算书to send in an account||to send in render an account HY?#r]Ryt  
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支票薄cheque book aJF/y3  
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支票陈票人cheque drawer UUZm]G+  
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持票人cheque holder Bgzq  
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不记名支票cheque to bearer||bearer cheque 05\0g9  
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记名支票||认人支票cheque to order :A:7^jrhi  
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到期支票antedated cheque $sg-P|Wo  
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未到期支票postdated cheque ggkz fg&  
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保付支票certified cheque 92.Rjz;=9?  
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未获兑现支票,退票returned cheque M5dEZ  
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横线支票crossed cheque qwnVtD  
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普通横线general crossing llh +r?  
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特别横线special crossing PNo:vRtsq  
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空白支票blank cheque X%JyC_~<  
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失效支票,过期支票stale cheque ,O-_Pv  
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普通支票open cheque n+Conp/  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount -r_\=<(  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges qTwl\dcncC  
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支票换现金||兑现to cash a cheque q+<,FdG  
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清理票款to clear a cheque @W @,8e]c  
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保证兑现to certify a cheque &0|Z FXPd  
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填写支票数额to fill up a cheque F6Q%<p a  
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支票上划线to cross a cheque eX}aa0  
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开发支票to make out a cheque f2SJ4"X  
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签发支票,开立支票to draw a cheque||to issue a cheque *kTp(*K/7`  
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透支支票to overdraw a cheque V\r{6-%XiW  
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背书支票to endorse a cheque Xc" %-  
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请付票款||清付票款to pay a cheque||to honour a cheque ;YMg 4Cs  
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支票退票to dishonour a cheque w{*V8S3h9  
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拒付支票to refuse a cheque 9(z) ^ G  
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拒付支票to stop payment of a cheque l;R8"L:,p\  
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提示要求付款to present for payment gV h&c 4  
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见票即付持票人payable to bearer jAy2C&aP  
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支付指定人payable to order W ;+()vC  
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已过期||无效out of date||stale +Ig%h[1a  
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请给出票人R/D||refer to drawer $o\z4_I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds bqA`oRb\  
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文字与数字不一致words and figures differ p9u'nDi  
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支票 I_Gz~qk6  
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时间已过account closed e?B}^Dk0i  
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时间已过effects not cleared EU|IzUjFj|  
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停止付款payment stopped $0 vT_  
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支票毁损cheque mutilated yFb" 2  
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汇款||寄钱to remit||to send money qhcx\eD:?  
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寄票供取款||支票支付to send a cheque for payment zp}pS2DU  
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寄款人a remitter kV T |(Y  
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收款人a remittee `O0Qtq.  
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国外汇票foreign Bill bfZt<-  
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国内汇票inland Bill s5mJ -  
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跟单汇票documentary bill \< T7EV.  
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空头汇票accommodation bill phf{b+'#X  
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原始汇票original bill w@Q~ax/  
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改写||换新票据renewed bill V?"U)Y@Y  
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即期汇票sight bill||bill on demand RHNAHw9  
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…days after date||…days after date…日后付款 XXA'B{@Y)  
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…months after date||…months after date…月后付款 cl&?'` )  
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见票后…日付款…days after sight||…days sight DBcR1c&<H  
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见票后…月付款…months after sight||…months sight !]A/ID0K  
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同组票据set of bills iM:-750n/  
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单张汇票sola of exchange||sole of exchange nFGX2|d  
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远期汇票usance bill||bill at usance PyHL`PZZ  
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长期汇票long bill |4 j6}g\  
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短期汇票short bill *)^ ZUk  
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逾期汇票overdue bill <'sm($.2  
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宽限日期days of grace UCj+V@{  
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电汇telegraphic transfer (T.T) N!dBF t"  
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邮汇postal order||postal note (Am.)||post office order||money order f8r7 SFwUv  
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本票promissory note (P/N) >< S2o%u~  
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押汇负责书||押汇保证书letter of hypothecation -:45Q{u/  
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副保||抵押品||付属担保物collateral security ]S9Z5l0  
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担保书trust receipt||letter of indemnity Y@MxKKuj  
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承兑||认付acceptance IIBS:&;+-  
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单张承兑general acceptance Z]k@pR !  
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有条件承兑qualified acceptance KZAF9   
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附条件认付conditional acceptance B^R44j]3"  
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部分认付partial acceptance   ,->5 sJ{U  
    
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