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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。   SxAZ2|/-  
会计报表statement of account m %=] j<A  
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往来帐目account current nIckI!U#D  
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现在往来帐||存款额current accout <k 41j=d  
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销货帐account sales ]J] ~i[  
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共同计算帐项joint account x{o&nhuk[S  
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未决帐项outstanding account JBvMe H5  
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贷方帐项credit account||creditor account .huk>  
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借方帐项debit account||debtor account W%&[gDp  
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应付帐||应付未付帐account payable E U# M.  
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应收帐||应收未收帐account receivable vz87]InI  
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新交易||新帐new account >EJ`Z7E6  
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未决帐||老帐old account kJfMTfl,  
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现金帐cash account =Felo8+   
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流水帐running account :'+- %xUM  
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暂记帐||未定帐suspense account  FTk`Mq  
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过期帐||延滞帐overdue account||pastdue account |GqKa  
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杂项帐户sundry account ,|Xibfw  
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详细帐单||明细表detail account &.4m(ZX  
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呆帐bad account /^jV-Z`  
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会计项目title of account -$0w-M8'  
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会计薄||帐薄account-book #sg^l >/*  
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营业报告书||损益计算表account of budiness||business report /E| Ac&Qk  
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借贷细帐||交验帐account rendered )c"m:3D@  
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明细帐account stated 54geU?p0  
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与…银行开立一户头to open an account with N%K%0o-  
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与…银行建立交易to keep account with Ce%fz~*b  
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继续记帐to keep account 'K:zW>l  
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与…有交易to have an account with kTQvMa-X9D  
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作成会计帐||有往来帐项to make out an account with $Z2Y%z6y  
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清算||清理债务to make up an account {*jo,<4ee  
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清洁帐目||与…停止交易to close ones account with Dno'-{-  
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结帐to close an account ~t` uq  
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清理未付款to ask an account||to demand an account !eH9LRp  
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结清差额to balance the account with \j$q';9p  
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清算to settle an account||to liquidate an account||to square an account K\2UwX  
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审查帐目||监查帐目to audit an account hj_%'kk-A  
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检查帐目to examine an account ktu{I  
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转入A的帐户to charge the amount to As account zv%9?:  
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以计帐方式付款to pay on account |1@/gqa  
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代理某人||为某人on ones account||on account of one n> >!dg Og  
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为自己计算||独立帐目on ones own account f.~-31  
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由某人收益并负风险on ones account and risk||for ones account and risk Pl>S1  
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由某人负担for ones account||for account of one >H*?ktcW  
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按某人指示||列入某人帐户by order and for account of one /tu+L6  
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列入5月份帐目for May account  G/w&yd4  
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编入某中帐项下to pass to the account of||to place to the account of W 6d[v/+K+  
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寄出清算书to send in an account||to send in render an account 78iu<L+If  
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支票薄cheque book g^V4+3v|a'  
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支票陈票人cheque drawer 7({"dW  
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持票人cheque holder V*uoGWL]+  
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不记名支票cheque to bearer||bearer cheque rW.o_z03^  
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记名支票||认人支票cheque to order baD`k?](  
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到期支票antedated cheque XIgGE)n  
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未到期支票postdated cheque HF2w?:  
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保付支票certified cheque 5gdsV4DH$  
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未获兑现支票,退票returned cheque D7 D:?VoR  
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横线支票crossed cheque *J ]2"~_.  
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普通横线general crossing H pZD^h?L  
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特别横线special crossing )A@i2I  
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空白支票blank cheque >=T\=y  
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失效支票,过期支票stale cheque CDNh9`  
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普通支票open cheque l"C)Ia&/  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount =b{!p|  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ;RmL'  
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支票换现金||兑现to cash a cheque 3 ;N+5*-  
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清理票款to clear a cheque 5Tb3Yy< .  
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保证兑现to certify a cheque NV[_XXTv7  
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填写支票数额to fill up a cheque W@T_-pTCjK  
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支票上划线to cross a cheque No '^]r  
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开发支票to make out a cheque UTThl2=+  
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签发支票,开立支票to draw a cheque||to issue a cheque jgkJF[t`  
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透支支票to overdraw a cheque *1>zE>nlP  
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背书支票to endorse a cheque kJOSGrg  
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请付票款||清付票款to pay a cheque||to honour a cheque PN +<C7/  
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支票退票to dishonour a cheque xIrRFK9[Q  
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拒付支票to refuse a cheque L'*P;z7<  
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拒付支票to stop payment of a cheque gA&+<SK(  
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提示要求付款to present for payment Vd'KN2Jm  
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见票即付持票人payable to bearer Pdg%:aY  
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支付指定人payable to order $?dAO}f3O)  
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已过期||无效out of date||stale jMT];%$[  
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请给出票人R/D||refer to drawer #*g.hL<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L 1fK  
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文字与数字不一致words and figures differ " -Ie  
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时间已过account closed *L%i-Wg"  
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更改处应加盖印章alterations require initials yxECK&&P0#  
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时间已过effects not cleared ]g>@r.Nc  
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停止付款payment stopped kXj%thDx  
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支票毁损cheque mutilated I6]|dA3G  
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汇款||寄钱to remit||to send money xHml" Y1  
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寄票供取款||支票支付to send a cheque for payment + s6 wF{  
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寄款人a remitter 6 ~b~[gA  
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收款人a remittee q%4l!gzF3  
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国内汇票inland Bill . +G),P)   
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跟单汇票documentary bill \TG!M]D:  
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空头汇票accommodation bill a;Ic!:L  
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原始汇票original bill "(}xIsy  
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改写||换新票据renewed bill  :GC <U|p  
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即期汇票sight bill||bill on demand pmyHto"  
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…days after date||…days after date…日后付款 ~R.8r-kD`  
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…months after date||…months after date…月后付款 %3'4Qmp R  
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见票后…日付款…days after sight||…days sight aG?ko*A;  
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见票后…月付款…months after sight||…months sight 4KE"r F  
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同组票据set of bills 22|eiW/a  
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单张汇票sola of exchange||sole of exchange <Mo_GTOC!  
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远期汇票usance bill||bill at usance \pZ,gF;y  
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长期汇票long bill goi.'8M|/b  
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短期汇票short bill [ P2$[|IM  
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逾期汇票overdue bill Mn$TWhg'  
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宽限日期days of grace aT[Z#Zd, N  
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电汇telegraphic transfer (T.T) DDn@M|*$  
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邮汇postal order||postal note (Am.)||post office order||money order WV!qG6\W  
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本票promissory note (P/N)  @ jO3+  
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押汇负责书||押汇保证书letter of hypothecation ~YOwg\w^  
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副保||抵押品||付属担保物collateral security zx'G0Z9]  
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担保书trust receipt||letter of indemnity :}TT1@  
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承兑||认付acceptance /J`8Gk59  
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单张承兑general acceptance z+F hWze  
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有条件承兑qualified acceptance ct=|y(_  
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附条件认付conditional acceptance +Sv`23G@  
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部分认付partial acceptance   Pc C9)x  
    
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