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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。   bvZTB<rA  
会计报表statement of account 6q^Tq {I  
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往来帐目account current r83 chR9  
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现在往来帐||存款额current accout a%f?OsY  
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销货帐account sales TNY d_:j  
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共同计算帐项joint account b"x[+&%i  
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未决帐项outstanding account }2qmL$  
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贷方帐项credit account||creditor account &%YFO'>>}  
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借方帐项debit account||debtor account qta^i819  
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应付帐||应付未付帐account payable )*&I|L<1  
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应收帐||应收未收帐account receivable 9:tvk l  
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新交易||新帐new account F12tOSfu*  
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未决帐||老帐old account 79J@`  
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现金帐cash account !oXA^7Th6]  
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流水帐running account 6km{= ```  
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过期帐||延滞帐overdue account||pastdue account #k%3Ag   
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杂项帐户sundry account M4a- +T"  
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详细帐单||明细表detail account (]BZ8GOx  
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呆帐bad account Vy = fm  
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会计项目title of account t` {^gt  
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营业报告书||损益计算表account of budiness||business report !x.^ya  
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借贷细帐||交验帐account rendered JbYv <  
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明细帐account stated w <]7:/  
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与…银行开立一户头to open an account with x&R&\}@G m  
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与…银行建立交易to keep account with xiU-}H'o  
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继续记帐to keep account W0$G 7 s  
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与…有交易to have an account with bi!4I<E>k  
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作成会计帐||有往来帐项to make out an account with n:he`7.6O  
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清算||清理债务to make up an account :=~%&  
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清洁帐目||与…停止交易to close ones account with Hi|2z5=V  
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结帐to close an account 4PiNQ'*  
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清理未付款to ask an account||to demand an account w0S zK-&  
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结清差额to balance the account with 5?;'26iC  
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清算to settle an account||to liquidate an account||to square an account CR934TE+  
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审查帐目||监查帐目to audit an account d?N"NqaN  
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检查帐目to examine an account 42 p6l   
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转入A的帐户to charge the amount to As account +1d\ZZA|6&  
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以计帐方式付款to pay on account V2VsJ  
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由某人收益并负风险on ones account and risk||for ones account and risk rG\m]C3E  
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由某人负担for ones account||for account of one l*v([@A\  
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按某人指示||列入某人帐户by order and for account of one SAH\'v0  
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列入5月份帐目for May account LpmspIPvf  
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寄出清算书to send in an account||to send in render an account dX$])b_Uw  
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持票人cheque holder QE#$bCw  
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不记名支票cheque to bearer||bearer cheque }cPV_^{  
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记名支票||认人支票cheque to order =#V11j  
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到期支票antedated cheque +[qkG. O  
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未到期支票postdated cheque UF%5/Si VX  
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保付支票certified cheque v8@dvT<  
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未获兑现支票,退票returned cheque d5=xOEv; :  
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横线支票crossed cheque h0eo:Ahi  
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普通横线general crossing </=PN1=A  
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空白支票blank cheque ~"mZ0 E  
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失效支票,过期支票stale cheque qL P +@wbJ  
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普通支票open cheque m?j!0>  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount t0>{0 5  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges #$w#"Nr9k  
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支票换现金||兑现to cash a cheque kpH;D= ;  
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清理票款to clear a cheque kYB <FwwB  
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保证兑现to certify a cheque J,O@T)S@  
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填写支票数额to fill up a cheque 7LwS =yP  
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支票上划线to cross a cheque bUN,P"  
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开发支票to make out a cheque 4w( vRe  
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签发支票,开立支票to draw a cheque||to issue a cheque HF: T]n,  
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透支支票to overdraw a cheque yCIgxPv|7  
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背书支票to endorse a cheque r ` &|) Hx  
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请付票款||清付票款to pay a cheque||to honour a cheque 6b70w @P!  
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支票退票to dishonour a cheque SrtVoe[  
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拒付支票to refuse a cheque A d EbyL  
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拒付支票to stop payment of a cheque =)- Q?1q  
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提示要求付款to present for payment ; eF 4J  
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请给出票人R/D||refer to drawer K%c ATA3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HCjn9  
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文字与数字不一致words and figures differ ;WS7.  
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时间已过account closed bN4&\d*u#  
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时间已过effects not cleared {FJX  
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停止付款payment stopped -[f "r`  
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支票毁损cheque mutilated b 5F4+  
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汇款||寄钱to remit||to send money *CH!<VB/  
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寄票供取款||支票支付to send a cheque for payment aT?p>  
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寄款人a remitter +Mk*{ A t  
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收款人a remittee ,#E3,bu6_4  
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国内汇票inland Bill Q? <-`7  
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跟单汇票documentary bill 2 ?Pt Z  
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空头汇票accommodation bill pBSq%Hy:  
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原始汇票original bill mP9cBLz  
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改写||换新票据renewed bill <Jwi ~I=^  
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即期汇票sight bill||bill on demand qpb/g6g  
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…days after date||…days after date…日后付款 [NHg&R H  
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…months after date||…months after date…月后付款 ;\<""Yj@l  
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见票后…日付款…days after sight||…days sight +<S9E'gT3V  
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见票后…月付款…months after sight||…months sight kcLj Kp  
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同组票据set of bills y\^@p=e  
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单张汇票sola of exchange||sole of exchange 9.xvV|Sp  
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远期汇票usance bill||bill at usance D,c!#(v cK  
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长期汇票long bill *%:@ cbF-M  
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短期汇票short bill 'z)hG#{I  
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逾期汇票overdue bill 8s<^]sFP  
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宽限日期days of grace '0 ]r<O  
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电汇telegraphic transfer (T.T) ndr)3tuYu  
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邮汇postal order||postal note (Am.)||post office order||money order qB:AkMd&  
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本票promissory note (P/N) $`pd|K`  
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押汇负责书||押汇保证书letter of hypothecation >:2}V]/ ;  
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副保||抵押品||付属担保物collateral security FY8!g'.Oe  
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担保书trust receipt||letter of indemnity Cc!J1)  
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承兑||认付acceptance je,c7ZFO  
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单张承兑general acceptance <4c%Q)  
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有条件承兑qualified acceptance GF'f[F6oI  
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附条件认付conditional acceptance M\9F:.t=  
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部分认付partial acceptance   Ux}W&K/?'  
    
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