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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。   \=WPJm`p  
会计报表statement of account >s5}pkAv|e  
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往来帐目account current v'?Smd1v /  
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现在往来帐||存款额current accout -m}'I8  
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销货帐account sales t|'%0 W  
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未决帐项outstanding account }kt%dDU  
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贷方帐项credit account||creditor account C5^WJ x[  
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借方帐项debit account||debtor account e'uC:O.u  
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应付帐||应付未付帐account payable U+'zz#0qN  
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应收帐||应收未收帐account receivable sDBSc:5+e  
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过期帐||延滞帐overdue account||pastdue account 93D}0kp  
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杂项帐户sundry account  .?CaU  
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详细帐单||明细表detail account Q3& ?28  
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呆帐bad account 5"40{3  
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会计项目title of account [<d ~b*/  
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会计薄||帐薄account-book #t Uhul/O  
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营业报告书||损益计算表account of budiness||business report }\H. G  
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借贷细帐||交验帐account rendered k>MXOUaW.  
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明细帐account stated c8]%,26.  
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与…银行开立一户头to open an account with WxD $k3U  
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与…银行建立交易to keep account with "Ltp]nCR  
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与…有交易to have an account with E{- pkqx  
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作成会计帐||有往来帐项to make out an account with ?vD<_5K; I  
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清算||清理债务to make up an account V^D 1:9i  
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清洁帐目||与…停止交易to close ones account with t':*~b{V@7  
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结帐to close an account ss|n7  
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清理未付款to ask an account||to demand an account S)2Uoj  
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结清差额to balance the account with 9<!??'@f  
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清算to settle an account||to liquidate an account||to square an account Bt\V1)  
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审查帐目||监查帐目to audit an account 6NFLk+kqN  
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检查帐目to examine an account :e_yOT}}  
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转入A的帐户to charge the amount to As account *i7-_pT  
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以计帐方式付款to pay on account \w{fq+G  
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代理某人||为某人on ones account||on account of one CBx5:}t  
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为自己计算||独立帐目on ones own account 3o__tU)B  
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由某人收益并负风险on ones account and risk||for ones account and risk lFM'F[-?-  
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由某人负担for ones account||for account of one p@xK`=Urb  
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按某人指示||列入某人帐户by order and for account of one [Hp"a^~r|  
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列入5月份帐目for May account .mS'c#~5Y  
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编入某中帐项下to pass to the account of||to place to the account of ) /<\|mR  
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寄出清算书to send in an account||to send in render an account = l9H]`T/  
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支票薄cheque book 'roZ:NE  
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持票人cheque holder mM7S9^<UH  
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不记名支票cheque to bearer||bearer cheque U8KEg)Msk  
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记名支票||认人支票cheque to order P}QuGy[  
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到期支票antedated cheque ^*]0quu=z  
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未到期支票postdated cheque x+9aTsZ  
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保付支票certified cheque 8Mq] V v  
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未获兑现支票,退票returned cheque NY ZPh%x  
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横线支票crossed cheque )nS;]7pB@  
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普通横线general crossing U:E: "  
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特别横线special crossing O(otI-Lc  
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空白支票blank cheque (y AQm pp  
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失效支票,过期支票stale cheque >b0e"eGt  
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普通支票open cheque SN'LUwaMp!  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 2|#3rF  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 56AaviE C  
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支票换现金||兑现to cash a cheque z1F[okLA  
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清理票款to clear a cheque 7+j@0v\  
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保证兑现to certify a cheque )D@1V=9,  
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填写支票数额to fill up a cheque ~c`@uGw  
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支票上划线to cross a cheque "a6 wd  
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开发支票to make out a cheque _4rb7"b1  
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签发支票,开立支票to draw a cheque||to issue a cheque @k,u xe-  
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透支支票to overdraw a cheque !Il>,q&F  
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背书支票to endorse a cheque m^O:k"+!  
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请付票款||清付票款to pay a cheque||to honour a cheque #:vosVqG  
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支票退票to dishonour a cheque "(/|[7D)  
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拒付支票to refuse a cheque R/b)hP ~  
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拒付支票to stop payment of a cheque 7-w +/fv  
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提示要求付款to present for payment U-3KuR+0  
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见票即付持票人payable to bearer 23pHB |X  
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支付指定人payable to order )+oDa{dZ  
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已过期||无效out of date||stale 8_Y{7;<ey  
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请给出票人R/D||refer to drawer Puily9#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \[]36|$LS  
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文字与数字不一致words and figures differ 2p@Rr7  
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时间已过effects not cleared SL pd~ZC?  
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停止付款payment stopped _;v4 ]MU  
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支票毁损cheque mutilated HS="t3  
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汇款||寄钱to remit||to send money p r(:99~3  
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寄票供取款||支票支付to send a cheque for payment jU@qQ@|  
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收款人a remittee ] 8+!  
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国内汇票inland Bill |k^'}n  
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空头汇票accommodation bill i 'H{cN6  
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原始汇票original bill (]w_}E]N  
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改写||换新票据renewed bill o:.={)rX  
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即期汇票sight bill||bill on demand ^vn8s~#  
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…days after date||…days after date…日后付款 )D{L<.i_  
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…months after date||…months after date…月后付款 f*,jhJ_I  
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见票后…日付款…days after sight||…days sight ?3D|{  
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见票后…月付款…months after sight||…months sight >v7fR<(%s  
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同组票据set of bills Ebw1 %W KC  
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单张汇票sola of exchange||sole of exchange HY0q!.qog  
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远期汇票usance bill||bill at usance 4[m})X2(  
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长期汇票long bill #5)0~4%l  
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短期汇票short bill h sG~xRA\  
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逾期汇票overdue bill %:2EoXN"  
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宽限日期days of grace 5 .m&93P  
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电汇telegraphic transfer (T.T) `EKmp|B_p_  
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邮汇postal order||postal note (Am.)||post office order||money order ha[c<e]uo[  
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本票promissory note (P/N) Vw-,G7v&E  
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副保||抵押品||付属担保物collateral security J]&^A$  
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担保书trust receipt||letter of indemnity AWaptw_p*  
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承兑||认付acceptance hcn $uyP  
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单张承兑general acceptance cp1-eR_&  
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有条件承兑qualified acceptance 1O#]qZS}]  
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附条件认付conditional acceptance / esdtH$=  
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部分认付partial acceptance   su$IXI#R-&  
    
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