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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。   @(cS8%wK  
会计报表statement of account <n\.S  
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往来帐目account current i-?zwVmn  
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现在往来帐||存款额current accout vVYduvw  
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销货帐account sales lAk1ncx  
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共同计算帐项joint account $t$f1?  
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未决帐项outstanding account n6 G&^Oj  
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贷方帐项credit account||creditor account f^4*.~cB  
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借方帐项debit account||debtor account 6wB>-/'Y  
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应付帐||应付未付帐account payable )6E*Qz  
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应收帐||应收未收帐account receivable E$tk1SVo  
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新交易||新帐new account W 'a~pB1I  
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未决帐||老帐old account kQd[E-b7  
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现金帐cash account zXPJ;^Xxa  
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流水帐running account |C6(0fgWd  
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暂记帐||未定帐suspense account mUyv+n,  
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过期帐||延滞帐overdue account||pastdue account gVA}?t;  
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杂项帐户sundry account c w]>a&d  
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详细帐单||明细表detail account @52=3  
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呆帐bad account aQ&8fteFR  
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会计项目title of account *o e0=  
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会计薄||帐薄account-book S5E,f?l  
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营业报告书||损益计算表account of budiness||business report N7$DRG/<b  
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借贷细帐||交验帐account rendered !OoaE* s  
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明细帐account stated (m3I#L  
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与…银行开立一户头to open an account with ]IHD:!Z-=  
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与…银行建立交易to keep account with PD}SPOA`U3  
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继续记帐to keep account 9-a2L JI  
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与…有交易to have an account with B'KXQa-$O  
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作成会计帐||有往来帐项to make out an account with #.MIW*==  
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清算||清理债务to make up an account A4#3O5kij  
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清洁帐目||与…停止交易to close ones account with EvSnZB1 y  
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结帐to close an account i)@U.-*5m  
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清理未付款to ask an account||to demand an account r3[t<xlFf  
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结清差额to balance the account with kO..~@ aY  
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清算to settle an account||to liquidate an account||to square an account k\+y4F8$x  
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审查帐目||监查帐目to audit an account u_}` y1Xu#  
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检查帐目to examine an account pPiYPfs  
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转入A的帐户to charge the amount to As account GZ/pz+)i&  
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以计帐方式付款to pay on account xQNw&'|UU  
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代理某人||为某人on ones account||on account of one ,h%D4EVx  
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为自己计算||独立帐目on ones own account {f`lSu  
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由某人收益并负风险on ones account and risk||for ones account and risk XysFwi  
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由某人负担for ones account||for account of one pchQ#GU  
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按某人指示||列入某人帐户by order and for account of one d u.HSXK  
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列入5月份帐目for May account /[\6oa  
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编入某中帐项下to pass to the account of||to place to the account of =]=B}L `  
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寄出清算书to send in an account||to send in render an account I#i?**  
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支票薄cheque book R'S c  
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支票陈票人cheque drawer NzjMk4t  
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持票人cheque holder Kg4QT/0VA  
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不记名支票cheque to bearer||bearer cheque RxlszyE  
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记名支票||认人支票cheque to order "4 'kb  
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到期支票antedated cheque A ?#]s  
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未到期支票postdated cheque ksTzXG8  
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保付支票certified cheque AnRlH  
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未获兑现支票,退票returned cheque $2Kau 1  
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横线支票crossed cheque q5%2WM]6  
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普通横线general crossing _Q> "\_,  
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特别横线special crossing !I N @i:m  
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空白支票blank cheque Z*h43  
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失效支票,过期支票stale cheque Rl1$?l6Rf  
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普通支票open cheque 3!>/smb !  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount o/WC@!wg K  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges m*`cuSU|o  
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支票换现金||兑现to cash a cheque _AprkI_  
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清理票款to clear a cheque Nl { 7  
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保证兑现to certify a cheque G)8ChnJa!m  
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填写支票数额to fill up a cheque ocwE_ dR{  
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支票上划线to cross a cheque \"'\MA  
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开发支票to make out a cheque h8jB=e, H  
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签发支票,开立支票to draw a cheque||to issue a cheque 5}XvL'  
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透支支票to overdraw a cheque 1%jH^,t/m  
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背书支票to endorse a cheque Oc~aW3*A(  
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请付票款||清付票款to pay a cheque||to honour a cheque W$'0Dc  
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支票退票to dishonour a cheque +  xp*]a  
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拒付支票to refuse a cheque 0x~`5h  
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拒付支票to stop payment of a cheque x8\<qh*:  
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提示要求付款to present for payment si(cOCj/  
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见票即付持票人payable to bearer !ni>\lZ  
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支付指定人payable to order p3yU:q#A  
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已过期||无效out of date||stale _kN*e:t  
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请给出票人R/D||refer to drawer H~o <AmE0!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {rXs:N@  
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文字与数字不一致words and figures differ O3qM1-k}S  
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支票 zwr\:Hu4  
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时间已过account closed z-,VnhLx  
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更改处应加盖印章alterations require initials E\th%q,mG  
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时间已过effects not cleared |d}MxS`^  
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停止付款payment stopped NlF}{   
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支票毁损cheque mutilated I%lE;'x  
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汇款||寄钱to remit||to send money thW<   
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寄票供取款||支票支付to send a cheque for payment lE5v-z? &|  
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寄款人a remitter @pza>^wk  
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收款人a remittee ra6o>lI(,  
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国内汇票inland Bill ,,<PVTd  
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跟单汇票documentary bill \\4Eh2 Y  
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空头汇票accommodation bill g:#d l\k  
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原始汇票original bill }_OM$nzj  
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改写||换新票据renewed bill \5><3*\  
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即期汇票sight bill||bill on demand O&Z' r  
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…days after date||…days after date…日后付款 l=P'B @,  
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…months after date||…months after date…月后付款 6f%DpJ:$U  
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见票后…日付款…days after sight||…days sight ,/Cq v   
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见票后…月付款…months after sight||…months sight 0tz:Wd*<  
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同组票据set of bills DPDe>3Mi[  
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单张汇票sola of exchange||sole of exchange g@v s*xE  
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远期汇票usance bill||bill at usance r0dDHj ~F  
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长期汇票long bill @ GDX7TPV  
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短期汇票short bill C?Zw6M+  
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逾期汇票overdue bill iZ,YxN<R  
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宽限日期days of grace 7S^""*Q^  
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电汇telegraphic transfer (T.T) [w \?j,  
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邮汇postal order||postal note (Am.)||post office order||money order vwGeD|Fb5  
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本票promissory note (P/N) keAcKhj  
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押汇负责书||押汇保证书letter of hypothecation wdE?SDs  
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副保||抵押品||付属担保物collateral security l 95<QI  
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担保书trust receipt||letter of indemnity D$ e B ,~  
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承兑||认付acceptance t` ^ Vb-  
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单张承兑general acceptance 2YwVU.*>  
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有条件承兑qualified acceptance |PVt}*0"  
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附条件认付conditional acceptance zri} h/{  
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部分认付partial acceptance   " BTE  
    
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