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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。   q4Mv2SPT  
会计报表statement of account a3L-q>h  
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往来帐目account current *t_Q5&3L+U  
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现在往来帐||存款额current accout KxDp+]N]  
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销货帐account sales 0~ o,^AW  
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共同计算帐项joint account yW&ka3j\  
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未决帐项outstanding account R2JPLvs  
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贷方帐项credit account||creditor account kn/xt  
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借方帐项debit account||debtor account !(gSXe)*  
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应付帐||应付未付帐account payable hVAat n[  
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应收帐||应收未收帐account receivable a ,"   
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新交易||新帐new account ?a)Fm8Y  
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未决帐||老帐old account %NM={X|'  
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现金帐cash account M93*"jA  
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流水帐running account *+nw%gZG  
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暂记帐||未定帐suspense account /0$fYrg>J  
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过期帐||延滞帐overdue account||pastdue account 'GT^araz  
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杂项帐户sundry account r)OiiD"  
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详细帐单||明细表detail account V )1.)XC  
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呆帐bad account {+nf&5E 6  
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会计项目title of account CWocb=E  
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会计薄||帐薄account-book O ;[Mi  
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营业报告书||损益计算表account of budiness||business report P/.<sr=2  
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借贷细帐||交验帐account rendered cjJfxD&q  
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明细帐account stated {\CWoFht>  
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与…银行开立一户头to open an account with 0 !{X8>x  
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与…银行建立交易to keep account with cv-rEHT  
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继续记帐to keep account K) fKL   
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与…有交易to have an account with I;%1xdPt  
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作成会计帐||有往来帐项to make out an account with < %Nf"p{K  
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清算||清理债务to make up an account 't&1y6Uu  
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清洁帐目||与…停止交易to close ones account with *X/Vt$P  
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结帐to close an account #e-K It  
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清理未付款to ask an account||to demand an account kY\faWuR  
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结清差额to balance the account with pxgf%P<7  
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清算to settle an account||to liquidate an account||to square an account K~,!IU_QG  
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审查帐目||监查帐目to audit an account Ja:4EU$Lu  
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检查帐目to examine an account +;lDU}$  
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转入A的帐户to charge the amount to As account 4"kc(J`c  
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以计帐方式付款to pay on account (0q`eO2  
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为自己计算||独立帐目on ones own account STjb2t,a  
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由某人收益并负风险on ones account and risk||for ones account and risk Jw}t~m3  
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由某人负担for ones account||for account of one WUie `p  
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按某人指示||列入某人帐户by order and for account of one 0vfMJzk  
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列入5月份帐目for May account *Ci&1Mu^Z  
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编入某中帐项下to pass to the account of||to place to the account of 59D '*!l-  
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寄出清算书to send in an account||to send in render an account h SS9mQ  
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支票陈票人cheque drawer ]@z!r2[  
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持票人cheque holder }rm r0Bh  
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不记名支票cheque to bearer||bearer cheque i`l;k~rP  
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记名支票||认人支票cheque to order 2 oL$I(83  
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到期支票antedated cheque <ndY6n3  
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未到期支票postdated cheque P|ibUxSA~,  
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保付支票certified cheque qmn l  
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未获兑现支票,退票returned cheque XLi wE$:t%  
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横线支票crossed cheque ZGh6- /  
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特别横线special crossing Xajt][  
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空白支票blank cheque ^u x' -/  
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失效支票,过期支票stale cheque ;=P!fvHk  
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普通支票open cheque QaE!?R  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ryz NM3  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges A[fTpS~~%  
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支票换现金||兑现to cash a cheque z&#^9rM"  
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清理票款to clear a cheque x@)cj  
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保证兑现to certify a cheque p74Nd4U$s  
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填写支票数额to fill up a cheque L|b[6[XTHL  
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支票上划线to cross a cheque nHF~a?|FT  
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开发支票to make out a cheque ;>5]KNj  
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签发支票,开立支票to draw a cheque||to issue a cheque JXt_  
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透支支票to overdraw a cheque -~_|ZnuM9  
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背书支票to endorse a cheque {od@S l  
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请付票款||清付票款to pay a cheque||to honour a cheque u2fp~.'P  
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支票退票to dishonour a cheque !`W0;0'Zg  
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拒付支票to refuse a cheque &U([Wd?E2  
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拒付支票to stop payment of a cheque 2r+nr  
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提示要求付款to present for payment $Tt.r  
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见票即付持票人payable to bearer N K@6U_/W  
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已过期||无效out of date||stale i],~tT|P  
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请给出票人R/D||refer to drawer ,K30.E  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n!Y}D:6c6  
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文字与数字不一致words and figures differ FlrYXau  
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时间已过account closed T@zp'6\H  
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更改处应加盖印章alterations require initials :w4N*lV-  
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时间已过effects not cleared a6It1%a+  
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停止付款payment stopped xsS;<uCD  
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支票毁损cheque mutilated qn}VW0!  
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汇款||寄钱to remit||to send money 66_=b d(9  
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寄票供取款||支票支付to send a cheque for payment I'2I'x\M  
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收款人a remittee D& &71X '  
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国内汇票inland Bill @zLyG#kHY  
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跟单汇票documentary bill cXYE !(  
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空头汇票accommodation bill ~JS@$#  
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原始汇票original bill L{&Yh|}  
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改写||换新票据renewed bill KYz@H#M  
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即期汇票sight bill||bill on demand 4|4[3Ye7u:  
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…days after date||…days after date…日后付款 r!|h3*YA  
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…months after date||…months after date…月后付款 b"OHXu  
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见票后…日付款…days after sight||…days sight #GUD^#Jh  
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见票后…月付款…months after sight||…months sight (''w$qq"D  
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同组票据set of bills BE54L+$p  
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长期汇票long bill IfY?P(P  
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短期汇票short bill V`1x![\  
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逾期汇票overdue bill MIN}5kc<  
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宽限日期days of grace :Smyk.B2!  
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电汇telegraphic transfer (T.T) ,?+uQXfXR  
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邮汇postal order||postal note (Am.)||post office order||money order p1T0FBV L  
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本票promissory note (P/N) ;hh.w??  
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押汇负责书||押汇保证书letter of hypothecation S,a:H*Hf  
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担保书trust receipt||letter of indemnity [jGE {<Je  
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承兑||认付acceptance kjt(OFh'Y+  
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单张承兑general acceptance Z4m+GFY  
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有条件承兑qualified acceptance ?=HoU3  
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附条件认付conditional acceptance phwBil-vUU  
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部分认付partial acceptance   ^+kymZ  
    
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