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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。   e!wS"[,  
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往来帐目account current AW8"@  
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现在往来帐||存款额current accout ,w|f*L$  
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销货帐account sales 6&=xu|M<x=  
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共同计算帐项joint account 4WnB{9 i`I  
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未决帐项outstanding account E+$vIYq:W  
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贷方帐项credit account||creditor account ^f{+p*i}:  
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借方帐项debit account||debtor account \xk`o5/{  
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应付帐||应付未付帐account payable / sENoQR  
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应收帐||应收未收帐account receivable &yzC\XdA  
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新交易||新帐new account VAc-RaA  
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未决帐||老帐old account 7t\W{y  
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现金帐cash account F ]\4<  
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流水帐running account )cB00*/  
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暂记帐||未定帐suspense account j& f-yc'i-  
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过期帐||延滞帐overdue account||pastdue account }:YS$'by  
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杂项帐户sundry account V@<tIui$  
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详细帐单||明细表detail account |)i- c`x  
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呆帐bad account x;lIw)Ti  
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会计项目title of account ~\}%6W[2  
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会计薄||帐薄account-book l%.3hId-  
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营业报告书||损益计算表account of budiness||business report {w}PV5<  
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借贷细帐||交验帐account rendered W}+Q!T=  
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明细帐account stated bSU9s g\  
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与…银行开立一户头to open an account with ~HI|t2C  
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与…银行建立交易to keep account with 1\{0z3P  
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继续记帐to keep account V /$qD  
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与…有交易to have an account with 6gY5v @!w  
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作成会计帐||有往来帐项to make out an account with .1 .n{4z>:  
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清算||清理债务to make up an account 'h%)@q)J)  
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清洁帐目||与…停止交易to close ones account with HGs.v}@&  
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结帐to close an account f}Eoc>n  
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清理未付款to ask an account||to demand an account ,m{Zn"?kS  
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结清差额to balance the account with \'&:6\-fw  
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清算to settle an account||to liquidate an account||to square an account 4gG&u33RrE  
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审查帐目||监查帐目to audit an account 6vQAeuz<Fq  
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检查帐目to examine an account Z=|:D,&  
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转入A的帐户to charge the amount to As account CtTG`)"|  
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以计帐方式付款to pay on account T|GRkxd,E3  
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代理某人||为某人on ones account||on account of one !sfOde)$  
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为自己计算||独立帐目on ones own account F[ N{7C3  
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由某人收益并负风险on ones account and risk||for ones account and risk dB ?+-aE  
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由某人负担for ones account||for account of one kG[u$[B  
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按某人指示||列入某人帐户by order and for account of one @aN<nd`q)  
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列入5月份帐目for May account T3u%V_  
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编入某中帐项下to pass to the account of||to place to the account of M&Sjo' ( .  
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寄出清算书to send in an account||to send in render an account }_u1'  
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支票陈票人cheque drawer &?f{.  
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持票人cheque holder \< <u  
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不记名支票cheque to bearer||bearer cheque "*CQ<@+  
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记名支票||认人支票cheque to order RMU R@o5N  
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到期支票antedated cheque ``kiAKMy  
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未到期支票postdated cheque #|k;nFJ  
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保付支票certified cheque 6d&dB  
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未获兑现支票,退票returned cheque jq:FDyOAW  
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横线支票crossed cheque 7nM]E_  
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普通横线general crossing T;K@3]FbX  
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特别横线special crossing o7 ^t- L  
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空白支票blank cheque piKYO+;W'  
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失效支票,过期支票stale cheque r'0IAJ-;  
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普通支票open cheque .|W0B+Z8  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ;D.a |(Q  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges \GhL{Awv&a  
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支票换现金||兑现to cash a cheque E_sKDybj  
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清理票款to clear a cheque S}L$-7Ct  
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保证兑现to certify a cheque /zxLnT; 5  
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填写支票数额to fill up a cheque .Ukejx  
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支票上划线to cross a cheque k55s-%Ayr  
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开发支票to make out a cheque BhAWIH8@C  
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签发支票,开立支票to draw a cheque||to issue a cheque U&F1}P$fb  
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透支支票to overdraw a cheque (RXOv"''=  
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背书支票to endorse a cheque V]E# N  
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请付票款||清付票款to pay a cheque||to honour a cheque Go^a~Sf$  
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支票退票to dishonour a cheque 4lM)ZDg  
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拒付支票to refuse a cheque hB?a{#JL  
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拒付支票to stop payment of a cheque d+caGpaR  
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提示要求付款to present for payment ,(&p "O":  
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见票即付持票人payable to bearer h+\+9^l6|  
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支付指定人payable to order XBr-UjQ  
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已过期||无效out of date||stale 4Eri]O Ri  
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请给出票人R/D||refer to drawer =~DQX\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &g.do ?  
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文字与数字不一致words and figures differ >fq]c  
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支票 3LkcK1x.  
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时间已过account closed @zC p/fo3  
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时间已过effects not cleared @kPe/j/[1  
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停止付款payment stopped 4c]=kbGW  
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支票毁损cheque mutilated  u*m|o8  
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汇款||寄钱to remit||to send money ]Om;bmwt  
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寄票供取款||支票支付to send a cheque for payment XE$;Z'Qhjm  
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寄款人a remitter RDOV+2K  
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收款人a remittee )tx2lyY:  
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国外汇票foreign Bill HBm(l@#.  
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国内汇票inland Bill w :9M6+mM^  
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跟单汇票documentary bill D^S"6v" z  
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空头汇票accommodation bill ^ f[^.k$3d  
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原始汇票original bill XO5 E-Nh  
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改写||换新票据renewed bill L7"<a2J  
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即期汇票sight bill||bill on demand *, R ~[g  
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…days after date||…days after date…日后付款 E)]emeG d  
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…months after date||…months after date…月后付款 O O-Obg^  
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见票后…日付款…days after sight||…days sight qc3?Aplj  
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见票后…月付款…months after sight||…months sight =H"%{VeC5  
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同组票据set of bills  LNvkC4  
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单张汇票sola of exchange||sole of exchange 17 VN w/Y  
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远期汇票usance bill||bill at usance we?t/YB=  
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长期汇票long bill `U;V-  
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短期汇票short bill C |rl",&  
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逾期汇票overdue bill &HJ~\6r\  
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宽限日期days of grace U7G|4(  
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电汇telegraphic transfer (T.T) gOk^("@  
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邮汇postal order||postal note (Am.)||post office order||money order 4_S%K&  
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本票promissory note (P/N) JDC,]  
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押汇负责书||押汇保证书letter of hypothecation jdVdz,Y  
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副保||抵押品||付属担保物collateral security Va'K~$d_  
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担保书trust receipt||letter of indemnity cl-i6[F  
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承兑||认付acceptance r^6v o6^  
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单张承兑general acceptance >heih%Ar0J  
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有条件承兑qualified acceptance Vt4}!b(O  
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附条件认付conditional acceptance /ADxHw`k  
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部分认付partial acceptance   NI s 4v(!  
    
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