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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。   ~3/>;[!  
会计报表statement of account 15Yy&9D  
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往来帐目account current @kI^6(.  
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现在往来帐||存款额current accout N:"E%:wSbi  
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销货帐account sales Z#"6&kv  
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共同计算帐项joint account Lrr6z05FQ  
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未决帐项outstanding account {_ewc/~  
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贷方帐项credit account||creditor account j0:F E  
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借方帐项debit account||debtor account kTs)u\r.  
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应付帐||应付未付帐account payable &k : |  
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应收帐||应收未收帐account receivable *!l q1h  
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新交易||新帐new account Oh<Z0M)  
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现金帐cash account P%B1dRa  
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过期帐||延滞帐overdue account||pastdue account >G/>:wwSP.  
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杂项帐户sundry account Me5umA  
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详细帐单||明细表detail account 3]xnKb|W  
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会计项目title of account bp$8hUNYz-  
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会计薄||帐薄account-book G.B^C)guu  
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营业报告书||损益计算表account of budiness||business report >SfC '*1  
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借贷细帐||交验帐account rendered <|Z0|sel  
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明细帐account stated l\$_t2U  
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与…银行建立交易to keep account with kQVl8KS  
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与…有交易to have an account with QW6k!ms$  
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作成会计帐||有往来帐项to make out an account with }$ AC0  
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结帐to close an account 6;(Slkv  
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清理未付款to ask an account||to demand an account ,LzS"lmmo  
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结清差额to balance the account with ,&)X hO?  
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清算to settle an account||to liquidate an account||to square an account p1Lx\   
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审查帐目||监查帐目to audit an account J`"1Dl H  
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为自己计算||独立帐目on ones own account 8-SVgo(  
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由某人收益并负风险on ones account and risk||for ones account and risk <&+l;z  
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由某人负担for ones account||for account of one %@BQv 4oJ  
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列入5月份帐目for May account 0kiW629o  
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编入某中帐项下to pass to the account of||to place to the account of %NAz(B  
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寄出清算书to send in an account||to send in render an account U}qW9X;o  
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记名支票||认人支票cheque to order _zpn+XVdQ  
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到期支票antedated cheque }`h}h<B(  
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未到期支票postdated cheque |MBnRR  
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保付支票certified cheque 2'x_zMV  
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未获兑现支票,退票returned cheque fO:*85 %}7  
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横线支票crossed cheque `b] NB^/  
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空白支票blank cheque ec3('}X  
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失效支票,过期支票stale cheque w?5b:W,  
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普通支票open cheque od|pI5St  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount M.128J+xfS  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges $@U`zy"Y  
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支票换现金||兑现to cash a cheque \(z)]D  
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清理票款to clear a cheque d 6L(Q(:s  
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保证兑现to certify a cheque k9 b U<  
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填写支票数额to fill up a cheque 95+}NJ;r  
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支票上划线to cross a cheque "RG.vo7b  
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开发支票to make out a cheque bcZHFX  
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签发支票,开立支票to draw a cheque||to issue a cheque  dx U[>m;  
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透支支票to overdraw a cheque G%6wk=IH  
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背书支票to endorse a cheque f{+8]VA  
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请付票款||清付票款to pay a cheque||to honour a cheque s_kI\w4(x1  
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支票退票to dishonour a cheque F-ZD6l 9O  
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拒付支票to refuse a cheque K'71uW>  
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拒付支票to stop payment of a cheque )pzXC  
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提示要求付款to present for payment WUxr@0  
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见票即付持票人payable to bearer A#p@`|H#B  
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请给出票人R/D||refer to drawer =6 [!'K  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q/+a{m0 f  
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文字与数字不一致words and figures differ \myc n/e  
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停止付款payment stopped |)lo<}{  
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支票毁损cheque mutilated FqiK}K.~/  
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汇款||寄钱to remit||to send money 4x3`dvfp/  
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寄票供取款||支票支付to send a cheque for payment 1n,JynJ  
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寄款人a remitter E6US  
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国内汇票inland Bill fL@[B{XMM  
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跟单汇票documentary bill ;<*VwXJR  
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空头汇票accommodation bill +Y \#'KrA  
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原始汇票original bill  /f2*J  
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改写||换新票据renewed bill r+U-l#Q  
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即期汇票sight bill||bill on demand ;+5eE`]a/L  
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…days after date||…days after date…日后付款 Nc7YMxk'H  
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…months after date||…months after date…月后付款 wvgX5P>  
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见票后…日付款…days after sight||…days sight +`9T?:fu  
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见票后…月付款…months after sight||…months sight rSa 3u *xB  
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单张汇票sola of exchange||sole of exchange ? 1_*ct=g9  
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远期汇票usance bill||bill at usance UGAP$_j ]P  
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长期汇票long bill j]jwQRe  
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短期汇票short bill JH2d+8O:qK  
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逾期汇票overdue bill w%`7,d u|  
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电汇telegraphic transfer (T.T) rry 33  
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邮汇postal order||postal note (Am.)||post office order||money order *Z<`TB)<X  
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本票promissory note (P/N) r 5:DIA!  
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押汇负责书||押汇保证书letter of hypothecation 6> X7JMRY  
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副保||抵押品||付属担保物collateral security 'tklz*  
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担保书trust receipt||letter of indemnity >6KuZ_  
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承兑||认付acceptance 0p) #!$  
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单张承兑general acceptance FxW~Co  
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有条件承兑qualified acceptance a~>+I~^K5q  
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附条件认付conditional acceptance  At @H  
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部分认付partial acceptance   $SQ UN*/>  
    
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