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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。   ?Tlt(%f  
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往来帐目account current W]W[oTJ5  
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现在往来帐||存款额current accout Q$*JkwPQ}  
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销货帐account sales .WVIdVO7  
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共同计算帐项joint account b{Bef*`/  
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未决帐项outstanding account i)!+`w*Y  
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贷方帐项credit account||creditor account bIXD(5y  
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借方帐项debit account||debtor account .Q!pQ"5  
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应付帐||应付未付帐account payable .3CQFbHF  
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应收帐||应收未收帐account receivable 7P:/ (P  
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杂项帐户sundry account 3uL$+F  
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详细帐单||明细表detail account Rl'xEtaN  
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呆帐bad account #!>`$  
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会计项目title of account I5E5,{  
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会计薄||帐薄account-book @h\i<sh!^  
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营业报告书||损益计算表account of budiness||business report 212 =+k  
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借贷细帐||交验帐account rendered t&-c?&FO\;  
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明细帐account stated {JM3drnw  
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继续记帐to keep account `Mo%)I<`=  
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清洁帐目||与…停止交易to close ones account with tdC kvVE  
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结帐to close an account cr{dl\ Na  
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清理未付款to ask an account||to demand an account m>b i$Y  
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结清差额to balance the account with U3w*z6OG  
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清算to settle an account||to liquidate an account||to square an account c{f1_qXN  
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审查帐目||监查帐目to audit an account CY9`HQ1  
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检查帐目to examine an account yDw^xGws  
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转入A的帐户to charge the amount to As account Mq,_DQ  
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以计帐方式付款to pay on account O4 Y;  
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代理某人||为某人on ones account||on account of one 0b}lwo,|\  
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为自己计算||独立帐目on ones own account BF6H_g  
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由某人收益并负风险on ones account and risk||for ones account and risk & ~[%N O  
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由某人负担for ones account||for account of one )O%lh 8fI  
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按某人指示||列入某人帐户by order and for account of one _mL9G5~r  
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列入5月份帐目for May account `ionMTZY  
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编入某中帐项下to pass to the account of||to place to the account of w } 2|Do$5  
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寄出清算书to send in an account||to send in render an account Lou4M  
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不记名支票cheque to bearer||bearer cheque $=m17GD  
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记名支票||认人支票cheque to order {M~!?# <K  
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到期支票antedated cheque VYAe !{[  
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未到期支票postdated cheque rzBWk  
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保付支票certified cheque 3CHte*NL=  
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未获兑现支票,退票returned cheque 3z#;0n}  
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横线支票crossed cheque Q8 ~pIv  
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空白支票blank cheque ,i,=LGn  
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失效支票,过期支票stale cheque uSQ*/h-<)0  
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普通支票open cheque gZUy0`E  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount !T~d5^l!  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges GXRjR\Ch  
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保证兑现to certify a cheque kU/=Du  
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填写支票数额to fill up a cheque (O2HB-<rY  
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支票上划线to cross a cheque ;NeP&)Td  
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开发支票to make out a cheque cvA\C_  
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签发支票,开立支票to draw a cheque||to issue a cheque @t8kN6.  
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背书支票to endorse a cheque O + & xb  
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请付票款||清付票款to pay a cheque||to honour a cheque _ D9@<+MS*  
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拒付支票to refuse a cheque u7&'3ef  
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拒付支票to stop payment of a cheque NJf(,Mr*|  
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请给出票人R/D||refer to drawer Yuo1'gE+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Wx?&igh  
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文字与数字不一致words and figures differ AuDR |;i  
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停止付款payment stopped 'je8k7`VA  
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支票毁损cheque mutilated P(pd0,%i;a  
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汇款||寄钱to remit||to send money #u8*CA9  
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寄票供取款||支票支付to send a cheque for payment d<^_w!4X}  
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国内汇票inland Bill w::r?.9  
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空头汇票accommodation bill !Z U_,[  
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原始汇票original bill Y*Y&)k6 t  
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改写||换新票据renewed bill ;c>>$lr  
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即期汇票sight bill||bill on demand sL)Rg(rkx  
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…days after date||…days after date…日后付款 LkaG8#m1R  
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…months after date||…months after date…月后付款 mYX56,b}5  
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见票后…日付款…days after sight||…days sight U8YO0}_z  
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见票后…月付款…months after sight||…months sight NeY"6!;k  
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同组票据set of bills lNHNL a>W  
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单张汇票sola of exchange||sole of exchange  DX|uHbGg  
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远期汇票usance bill||bill at usance -eUV`&[4  
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长期汇票long bill 1sD~7KPg?  
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短期汇票short bill mLJDxh'B  
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逾期汇票overdue bill C}9Kx }q  
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宽限日期days of grace (e(Rr 4  
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电汇telegraphic transfer (T.T) bCzdszvg3  
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邮汇postal order||postal note (Am.)||post office order||money order z<t>hzl 7  
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本票promissory note (P/N) < iRWd  
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押汇负责书||押汇保证书letter of hypothecation -rO*7HO  
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副保||抵押品||付属担保物collateral security 5\&]J7(  
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担保书trust receipt||letter of indemnity !x8kB Di,  
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承兑||认付acceptance pUGN!3  
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单张承兑general acceptance lM$t!2pRB  
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有条件承兑qualified acceptance ZL,6_L/  
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附条件认付conditional acceptance K_Re}\D  
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部分认付partial acceptance   -zdmr"CA  
    
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