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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。   8(zE^W,[8"  
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现在往来帐||存款额current accout )FdS;]  
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销货帐account sales $ucDz f=o  
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共同计算帐项joint account "Cz0r"N  
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未决帐项outstanding account O#@G .~n?  
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贷方帐项credit account||creditor account aGAeRF  
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借方帐项debit account||debtor account 7>V*gV?v  
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应付帐||应付未付帐account payable 6 b1 AIs8  
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现金帐cash account c2u* <x  
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流水帐running account KPAvNM  
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暂记帐||未定帐suspense account twox.@"U  
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过期帐||延滞帐overdue account||pastdue account 3T/&T`T+c  
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杂项帐户sundry account &3OV|ly]  
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详细帐单||明细表detail account z%1& t4$  
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会计项目title of account WXY-]ir.  
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会计薄||帐薄account-book ~9PZ/( '  
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营业报告书||损益计算表account of budiness||business report tXuf!  
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借贷细帐||交验帐account rendered ]:;dJc'  
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明细帐account stated Dr76+9'i  
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与…银行建立交易to keep account with ,"F0#5  
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继续记帐to keep account [k0/ZfFwV  
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与…有交易to have an account with Qm=iCZ|E^!  
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作成会计帐||有往来帐项to make out an account with nW} s  
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清算||清理债务to make up an account *H i}FI  
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清洁帐目||与…停止交易to close ones account with w0+X;aId  
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结帐to close an account 8O$ LY\G  
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清理未付款to ask an account||to demand an account FE]UqB  
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结清差额to balance the account with znPh7{|<  
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清算to settle an account||to liquidate an account||to square an account se i2\l 8q  
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审查帐目||监查帐目to audit an account Yb4ku7}  
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检查帐目to examine an account U4^c{KWS  
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以计帐方式付款to pay on account $A-X3d;'\/  
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为自己计算||独立帐目on ones own account 1}c'UEr%)  
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由某人收益并负风险on ones account and risk||for ones account and risk lZ.lf.{F  
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按某人指示||列入某人帐户by order and for account of one ! CcDA/0  
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列入5月份帐目for May account @R50M (@W  
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寄出清算书to send in an account||to send in render an account +cqUp6x.  
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持票人cheque holder #jg-q|nd  
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不记名支票cheque to bearer||bearer cheque 6,q_ M(;c  
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记名支票||认人支票cheque to order # euG$(  
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到期支票antedated cheque V&:x+swt  
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未到期支票postdated cheque $.4A?,d  
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保付支票certified cheque O[t?*m1/  
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未获兑现支票,退票returned cheque 6c-3+,Y"#  
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横线支票crossed cheque TU^ZvAO&  
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空白支票blank cheque T.;{f{  
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失效支票,过期支票stale cheque 4E5;wH  
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普通支票open cheque aq_K,li #w  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount G4SA u  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges f EL 9J{  
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支票换现金||兑现to cash a cheque . KLEx]f.  
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清理票款to clear a cheque u>9` ?O44  
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保证兑现to certify a cheque C3W4:kbau  
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填写支票数额to fill up a cheque tWy. Gz\  
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支票上划线to cross a cheque *`"+J_   
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开发支票to make out a cheque @6~lZgXOV[  
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签发支票,开立支票to draw a cheque||to issue a cheque ni{'V4A  
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透支支票to overdraw a cheque uc+{<E3,%  
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背书支票to endorse a cheque _N|%i J5  
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请付票款||清付票款to pay a cheque||to honour a cheque 7P3pjgh  
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支票退票to dishonour a cheque \;N+PE  
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拒付支票to refuse a cheque 5n2!Y\  
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拒付支票to stop payment of a cheque X,VI5$  
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提示要求付款to present for payment ;iX~3[]  
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支付指定人payable to order trrNu  
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已过期||无效out of date||stale -(TC'  
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请给出票人R/D||refer to drawer ZPw4S2yw3.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _@>*]g  
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文字与数字不一致words and figures differ cwvJH&%0  
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时间已过account closed p]S'pzh  
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更改处应加盖印章alterations require initials UNb7WN  
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时间已过effects not cleared [7.Num_L  
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停止付款payment stopped <#BK(W~$  
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支票毁损cheque mutilated 4S 4MQ  
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汇款||寄钱to remit||to send money <FkaH8,7  
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寄票供取款||支票支付to send a cheque for payment OcF_x/#  
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跟单汇票documentary bill [ %LGiCU]  
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空头汇票accommodation bill ql.[Uq  
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原始汇票original bill 0*P-/)o x  
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改写||换新票据renewed bill ZiKO|U@/  
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即期汇票sight bill||bill on demand Qj /H$  
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…days after date||…days after date…日后付款 , =*^XlO=c  
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…months after date||…months after date…月后付款 S~z$ =IiB  
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见票后…日付款…days after sight||…days sight -{?xl*D  
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见票后…月付款…months after sight||…months sight *mn9CVZ(}M  
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同组票据set of bills # NK{]H$fd  
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单张汇票sola of exchange||sole of exchange  ^LSD_R^N  
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远期汇票usance bill||bill at usance `yhc,5M  
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长期汇票long bill ^^xzaF  
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短期汇票short bill )5<dmK@  
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逾期汇票overdue bill HW6Cz>WxOW  
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宽限日期days of grace jNIz:_c-~  
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电汇telegraphic transfer (T.T) (ke<^sv7!  
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邮汇postal order||postal note (Am.)||post office order||money order !<-+}X+o8$  
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本票promissory note (P/N) fG7-0 7  
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押汇负责书||押汇保证书letter of hypothecation 0wETv  
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副保||抵押品||付属担保物collateral security L GCeYXic  
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担保书trust receipt||letter of indemnity nm,Tng oj  
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承兑||认付acceptance <DdzDbgax  
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单张承兑general acceptance t2%gS" [  
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有条件承兑qualified acceptance ,Hsu ;I~  
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附条件认付conditional acceptance 'seuO!5  
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部分认付partial acceptance   7o M] qLF  
    
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