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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。   &"D *  
会计报表statement of account {uurM` f}:  
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往来帐目account current 9?VyF'r=  
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现在往来帐||存款额current accout 24ojjxz+  
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销货帐account sales uF xrv  
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共同计算帐项joint account ~! *xi  
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未决帐项outstanding account R)>/P{ A-P  
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贷方帐项credit account||creditor account /Iwnl   
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借方帐项debit account||debtor account w"s;R8  
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应付帐||应付未付帐account payable %SKp<>;9  
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应收帐||应收未收帐account receivable OH`| c  
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新交易||新帐new account R,mOV8y"W[  
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未决帐||老帐old account {H]xA3[]  
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现金帐cash account :n'$Txf  
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流水帐running account ~r<@ `[-L  
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暂记帐||未定帐suspense account ET]PF,`  
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过期帐||延滞帐overdue account||pastdue account ^/nj2"  
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杂项帐户sundry account NSQ}:m  
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详细帐单||明细表detail account l(c2 B  
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会计项目title of account 2nNBX2 o&_  
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会计薄||帐薄account-book a`c#- je  
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营业报告书||损益计算表account of budiness||business report 1D *oXE9Ig  
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借贷细帐||交验帐account rendered {e'P* j  
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明细帐account stated `,lm:x+(0  
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与…银行开立一户头to open an account with \9H pbCHr  
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与…银行建立交易to keep account with WqX$;' }h  
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继续记帐to keep account ,/fB~On-  
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与…有交易to have an account with CP]nk0  
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作成会计帐||有往来帐项to make out an account with u%t/W0xi  
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清算||清理债务to make up an account n-"(lWcp  
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清洁帐目||与…停止交易to close ones account with Vn=K5nm  
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结帐to close an account B*OEG*t  
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清理未付款to ask an account||to demand an account ^P!(* k#T  
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结清差额to balance the account with whW% c8  
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清算to settle an account||to liquidate an account||to square an account !g.?+~@  
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审查帐目||监查帐目to audit an account TpGnSD  
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检查帐目to examine an account ,%T sfB  
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转入A的帐户to charge the amount to As account yog(  
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以计帐方式付款to pay on account adn2&7H  
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代理某人||为某人on ones account||on account of one &?H`MCv t  
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为自己计算||独立帐目on ones own account 2 {xf{)hO?  
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由某人收益并负风险on ones account and risk||for ones account and risk s^"*]9B"  
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由某人负担for ones account||for account of one ~,Kx"VK  
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按某人指示||列入某人帐户by order and for account of one ':7gYP*v  
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列入5月份帐目for May account MmQk@~  
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编入某中帐项下to pass to the account of||to place to the account of 0V+v)\4FE  
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寄出清算书to send in an account||to send in render an account +' SG$<Xv  
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支票薄cheque book |~B`[p]5H  
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支票陈票人cheque drawer bR<XQHl  
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持票人cheque holder o|APsQE  
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不记名支票cheque to bearer||bearer cheque H`4KhdqR  
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记名支票||认人支票cheque to order ! u9LZ  
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到期支票antedated cheque F{E`MK~f_  
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未到期支票postdated cheque ,+v>(h>q  
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保付支票certified cheque MaZVGrcC  
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未获兑现支票,退票returned cheque Nv=&gOy=  
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横线支票crossed cheque sC_doh_M  
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普通横线general crossing esd9N'.Q*  
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特别横线special crossing Bqw/\Lxwlf  
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空白支票blank cheque <m*j1|^{t  
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失效支票,过期支票stale cheque (d['f]S+ &  
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普通支票open cheque ctR ^"'u  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Y]Zp[!  
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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.]-+(  
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支票换现金||兑现to cash a cheque b<BkI""b  
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清理票款to clear a cheque ,#hNHFa'JH  
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保证兑现to certify a cheque !3\( d{  
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填写支票数额to fill up a cheque >iI_bcqF  
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支票上划线to cross a cheque \F<C$cys\  
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开发支票to make out a cheque 70Ei<  
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签发支票,开立支票to draw a cheque||to issue a cheque ?$=Ml$  
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透支支票to overdraw a cheque *a` _,Q{x  
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背书支票to endorse a cheque v&xhS yZ  
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请付票款||清付票款to pay a cheque||to honour a cheque jtPHk*>^wu  
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支票退票to dishonour a cheque Q S<)*  
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拒付支票to refuse a cheque avd`7eH2  
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拒付支票to stop payment of a cheque VKy3tW/_&  
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见票即付持票人payable to bearer ^Fwdi#g  
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支付指定人payable to order /[|A(,N}{  
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已过期||无效out of date||stale =Ct$!uun  
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请给出票人R/D||refer to drawer |k)Nf+(}W  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |@dY[VK>  
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文字与数字不一致words and figures differ dhi9=Co;  
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支票 CoM?cS S  
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时间已过account closed :Q>{Y  
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更改处应加盖印章alterations require initials 7niI65  
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时间已过effects not cleared jn>RE   
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停止付款payment stopped ASaNac-3  
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支票毁损cheque mutilated Q5tx\GE  
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汇款||寄钱to remit||to send money q#.+P1"U  
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寄票供取款||支票支付to send a cheque for payment ~)iQbLI  
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寄款人a remitter J.n-4J#@  
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收款人a remittee R5MY\^H/A  
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国外汇票foreign Bill $|}PL[aA#  
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国内汇票inland Bill =s1Pf__<k  
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跟单汇票documentary bill CFiO+p&  
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空头汇票accommodation bill = j S  
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原始汇票original bill pN7 v7rs  
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改写||换新票据renewed bill SDICN0X*  
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即期汇票sight bill||bill on demand - XARew  
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…days after date||…days after date…日后付款 Z^yhSbE{5  
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…months after date||…months after date…月后付款 hXz@ (cF  
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见票后…日付款…days after sight||…days sight :pPn)j$  
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见票后…月付款…months after sight||…months sight ~Y'j8W  
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同组票据set of bills [u}2xsSx  
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单张汇票sola of exchange||sole of exchange &[|P/gj#>  
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远期汇票usance bill||bill at usance %e'Z.vm  
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长期汇票long bill JypXQC}~  
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短期汇票short bill "[BDa}Il  
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逾期汇票overdue bill s/J/kKj*s  
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宽限日期days of grace ,,KGcDBj  
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电汇telegraphic transfer (T.T) '{(/C ?T  
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邮汇postal order||postal note (Am.)||post office order||money order )mbRG9P  
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本票promissory note (P/N) b R;Zc  
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押汇负责书||押汇保证书letter of hypothecation ';hTGLq\X  
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副保||抵押品||付属担保物collateral security 11Hf)]M   
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担保书trust receipt||letter of indemnity 7berkU0P  
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承兑||认付acceptance > \KVg(?D  
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单张承兑general acceptance KtFxG6a  
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有条件承兑qualified acceptance u70-HFI@  
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附条件认付conditional acceptance Ph&fOj=pFb  
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部分认付partial acceptance   ,OQ!lI_`R  
    
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