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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。   i]8HzKuiW  
会计报表statement of account ! /G2vF"  
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往来帐目account current ^PIU A'  
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现在往来帐||存款额current accout * 8 n0  
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销货帐account sales 12;"=9e!  
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共同计算帐项joint account g+oS bC  
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未决帐项outstanding account y@"6Dt|  
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贷方帐项credit account||creditor account p`lv$ @q'  
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借方帐项debit account||debtor account 5Jd(&k8%  
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应付帐||应付未付帐account payable F)'kN2  
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应收帐||应收未收帐account receivable 9fr LYJz"  
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新交易||新帐new account t'Zq>y;yg  
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未决帐||老帐old account -0rc4<};h  
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现金帐cash account c \cPmj@  
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流水帐running account (/TYET_H  
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暂记帐||未定帐suspense account wWjZXsOd  
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过期帐||延滞帐overdue account||pastdue account z2'3P{#s  
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杂项帐户sundry account [XK^3pT_  
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详细帐单||明细表detail account Sep/N"7~t  
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呆帐bad account j{QzD^t  
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会计项目title of account W}^X;f  
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会计薄||帐薄account-book >~_oSC)E  
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营业报告书||损益计算表account of budiness||business report D1G9^7:^E  
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借贷细帐||交验帐account rendered ^HiI   
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明细帐account stated ]*/%5ZOI&  
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与…银行开立一户头to open an account with 5N~JRq\  
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与…银行建立交易to keep account with pDYcsC{p  
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继续记帐to keep account ;*+wg5|  
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与…有交易to have an account with NQ3EjARZt  
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作成会计帐||有往来帐项to make out an account with /^M|$JRI  
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清算||清理债务to make up an account c9/&A  
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清洁帐目||与…停止交易to close ones account with S4O'N x  
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结帐to close an account >{1 i8 b@  
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清理未付款to ask an account||to demand an account xf|vz|J?y  
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结清差额to balance the account with ~q,Wj!>Ob  
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清算to settle an account||to liquidate an account||to square an account H"b }l f  
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审查帐目||监查帐目to audit an account qBDhCE  
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检查帐目to examine an account \R|qXB $  
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转入A的帐户to charge the amount to As account H[[#h=r0f  
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以计帐方式付款to pay on account aS/MlMf  
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代理某人||为某人on ones account||on account of one n eBcS[  
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为自己计算||独立帐目on ones own account Xf%wW[~  
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由某人收益并负风险on ones account and risk||for ones account and risk t2h I^J0y  
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由某人负担for ones account||for account of one "}^}3"/.  
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按某人指示||列入某人帐户by order and for account of one z|v/h UrD  
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列入5月份帐目for May account [W Ud9fUL  
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编入某中帐项下to pass to the account of||to place to the account of 9/dI 6P7  
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寄出清算书to send in an account||to send in render an account LNOz.2fr>  
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支票陈票人cheque drawer qs3V2lvYw{  
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持票人cheque holder I9hZ&ed16  
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不记名支票cheque to bearer||bearer cheque !"bU|a  
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记名支票||认人支票cheque to order 2SJ|$VsLaE  
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到期支票antedated cheque H57wzG{xG  
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未到期支票postdated cheque 9e0t  
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保付支票certified cheque m?`?T   
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未获兑现支票,退票returned cheque sg8j}^VI  
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横线支票crossed cheque 6'ia^om  
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普通横线general crossing i1DJ0xC]  
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特别横线special crossing Bw4 _hlm  
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空白支票blank cheque O"m(C[+ [  
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失效支票,过期支票stale cheque >f-*D25f%  
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普通支票open cheque `Uy4>?  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount w/Y6m.i1  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges k/.a yLq  
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支票换现金||兑现to cash a cheque sX|bp)Nw  
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清理票款to clear a cheque taqmtXU=(  
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保证兑现to certify a cheque %G/j+Pf  
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填写支票数额to fill up a cheque 3p#BEH<re  
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支票上划线to cross a cheque y)0wM~E;2  
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开发支票to make out a cheque rLJjK$_x  
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签发支票,开立支票to draw a cheque||to issue a cheque ^K`Vqo  
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透支支票to overdraw a cheque 8 rA'd  
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背书支票to endorse a cheque X2S:"0?7  
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请付票款||清付票款to pay a cheque||to honour a cheque ^: 64(7  
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支票退票to dishonour a cheque X9/]< Y<!  
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拒付支票to refuse a cheque =b[q<p\  
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拒付支票to stop payment of a cheque DqbU$jt`  
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提示要求付款to present for payment aFtL_# U  
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见票即付持票人payable to bearer <Q|(dFr`v  
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支付指定人payable to order 0Er;l|  
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已过期||无效out of date||stale 3Z-N*bhC  
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请给出票人R/D||refer to drawer <|R`N)AV;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ._5"FUg  
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文字与数字不一致words and figures differ f{j (H?5  
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支票 [yf&]0  
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时间已过account closed qsTB)RdjP%  
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更改处应加盖印章alterations require initials F3 z:|sTqc  
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时间已过effects not cleared TU(w>v  
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停止付款payment stopped k6mC_  
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支票毁损cheque mutilated pk5W!K  
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汇款||寄钱to remit||to send money <~}# Q,9  
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寄票供取款||支票支付to send a cheque for payment n 0*a.  
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寄款人a remitter S+7:fu2?+  
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收款人a remittee L dyTB@  
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国外汇票foreign Bill +>,4d  
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国内汇票inland Bill Spt]<~  
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跟单汇票documentary bill 2G9sKg,kL  
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空头汇票accommodation bill ]*M-8_D  
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原始汇票original bill `J(im  
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改写||换新票据renewed bill & 1:_+  
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即期汇票sight bill||bill on demand `- \J/I  
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…days after date||…days after date…日后付款 nhm)P_p   
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…months after date||…months after date…月后付款 *C*'J7  
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见票后…日付款…days after sight||…days sight z!<X{& e  
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见票后…月付款…months after sight||…months sight ~KW|<n4m  
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同组票据set of bills 4zRz U  
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单张汇票sola of exchange||sole of exchange xDU{I0M  
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远期汇票usance bill||bill at usance ]f3eiHg*  
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长期汇票long bill r? w^#V  
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短期汇票short bill gB;5&;T:  
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逾期汇票overdue bill 2+2Gl7" s  
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宽限日期days of grace *Va;ra(V2  
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电汇telegraphic transfer (T.T) CWTPf1?eB  
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邮汇postal order||postal note (Am.)||post office order||money order "}ms|  
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本票promissory note (P/N) 5Hli@:B2s  
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押汇负责书||押汇保证书letter of hypothecation o*[n[\cR  
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副保||抵押品||付属担保物collateral security nE 2w ?  
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担保书trust receipt||letter of indemnity Ke *tLnO  
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承兑||认付acceptance F&Bh\C)]  
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单张承兑general acceptance R/_bk7o]H  
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有条件承兑qualified acceptance )U?5O$M;lE  
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附条件认付conditional acceptance 1 +0-VRl  
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部分认付partial acceptance   NMM$ m!zg  
    
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