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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。   o_a'<7\#i  
会计报表statement of account $}B&u)  
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往来帐目account current )j!%`g  
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现在往来帐||存款额current accout !X`cNd)0Xo  
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销货帐account sales jT`u!CwdT  
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共同计算帐项joint account ~( :$c3\  
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未决帐项outstanding account ^UBz X;|p  
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贷方帐项credit account||creditor account pm2]  
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借方帐项debit account||debtor account mR$0Ij/v  
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应付帐||应付未付帐account payable E85TCS 1  
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应收帐||应收未收帐account receivable VVfTFi<  
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未决帐||老帐old account ^CD? SP"i  
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现金帐cash account Q_dMuoI  
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暂记帐||未定帐suspense account !_oR/)  
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过期帐||延滞帐overdue account||pastdue account GNSh`Tm=#  
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杂项帐户sundry account 7~;)N$d\  
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详细帐单||明细表detail account @LSX@V   
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会计项目title of account BK wo2=m~  
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会计薄||帐薄account-book TI\EkKu"  
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营业报告书||损益计算表account of budiness||business report G[u{! 2RS  
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借贷细帐||交验帐account rendered `wr*@/P  
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明细帐account stated <GLoTolZ  
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与…银行建立交易to keep account with [nlq(DGJhp  
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继续记帐to keep account PYzTKjw  
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与…有交易to have an account with 9e}%2,  
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作成会计帐||有往来帐项to make out an account with 7]i6 Gk  
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清算||清理债务to make up an account -KfMK N~  
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清洁帐目||与…停止交易to close ones account with |KO[[4b ?+  
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结帐to close an account &7\fj  
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清理未付款to ask an account||to demand an account (E~6fb "c  
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结清差额to balance the account with D=Yr/qc?  
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清算to settle an account||to liquidate an account||to square an account Vn\jUEC  
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审查帐目||监查帐目to audit an account L|;sB=$'{  
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检查帐目to examine an account u:B=lZ[  
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转入A的帐户to charge the amount to As account SwaPRAF  
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以计帐方式付款to pay on account ]Zc\si3i&  
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为自己计算||独立帐目on ones own account 8!@}\6qM  
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由某人收益并负风险on ones account and risk||for ones account and risk ! CJ*zZ*  
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由某人负担for ones account||for account of one h~ z}N P  
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按某人指示||列入某人帐户by order and for account of one "CREls,  
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列入5月份帐目for May account 6':Egh[;  
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寄出清算书to send in an account||to send in render an account 7u5H o`  
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不记名支票cheque to bearer||bearer cheque % I2JS  
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记名支票||认人支票cheque to order )e6sg]#  
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到期支票antedated cheque }n'W0 Sa  
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未到期支票postdated cheque 2 &_>2"=<@  
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保付支票certified cheque @l5GBsLK  
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未获兑现支票,退票returned cheque vGI)c&C>  
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横线支票crossed cheque kX:1=+{xg  
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空白支票blank cheque t"e%'dFv  
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失效支票,过期支票stale cheque 6Lg#co}9  
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普通支票open cheque U!JmSP  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount '0&HkM{ D  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges JRAU|gr  
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支票换现金||兑现to cash a cheque "1%k"+&  
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清理票款to clear a cheque J{L d)Q,^  
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保证兑现to certify a cheque !<b+7 A  
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填写支票数额to fill up a cheque PQz[IZ  
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开发支票to make out a cheque ^1aY,6I:  
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签发支票,开立支票to draw a cheque||to issue a cheque DQ0 UY  
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透支支票to overdraw a cheque GW%!?mJ  
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背书支票to endorse a cheque L[Wi[S6=)g  
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请付票款||清付票款to pay a cheque||to honour a cheque P;|63" U  
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拒付支票to refuse a cheque 1WY$Vs  
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拒付支票to stop payment of a cheque ICTjUQP  
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提示要求付款to present for payment >F/E,U ]  
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请给出票人R/D||refer to drawer o+S?j*mv@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Yg1HvSw\  
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文字与数字不一致words and figures differ 1}CJ&  
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时间已过account closed [-#q'S  
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时间已过effects not cleared  w4UJXc  
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停止付款payment stopped pEb/yIT"  
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支票毁损cheque mutilated zR}vR9Ls  
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汇款||寄钱to remit||to send money =jRC4]M})  
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寄票供取款||支票支付to send a cheque for payment BM02k\%  
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原始汇票original bill !JPZ7_nn  
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改写||换新票据renewed bill 6b h.5|  
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即期汇票sight bill||bill on demand ?4 lEHef  
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…days after date||…days after date…日后付款 Ny 7vId  
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…months after date||…months after date…月后付款 1tFx Z#(G  
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见票后…日付款…days after sight||…days sight HmRmZ3~  
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见票后…月付款…months after sight||…months sight -|/*S]6kK  
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单张汇票sola of exchange||sole of exchange xU$15|ny  
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远期汇票usance bill||bill at usance !v]~ut !p  
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长期汇票long bill U#F(%b-LC  
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短期汇票short bill MGSD;Lgn  
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逾期汇票overdue bill qiyJ4^1  
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宽限日期days of grace 0*8uo W t&  
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电汇telegraphic transfer (T.T) t%]b`ad  
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邮汇postal order||postal note (Am.)||post office order||money order bDM;7fFp$  
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本票promissory note (P/N) d/xGo[?$  
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押汇负责书||押汇保证书letter of hypothecation .Sjg  
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副保||抵押品||付属担保物collateral security %2EHYBQjN  
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担保书trust receipt||letter of indemnity 2M3C 5Fu  
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承兑||认付acceptance C'xWRSDO  
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单张承兑general acceptance ^<QF* !  
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有条件承兑qualified acceptance @8'LI8 \/  
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附条件认付conditional acceptance Xo~kB)|,  
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部分认付partial acceptance   :`20i*  
    
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