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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。   >:wk.<Z-  
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往来帐目account current 7dU X(D,?  
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现在往来帐||存款额current accout I98wMV8  
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销货帐account sales hr)TC-  
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共同计算帐项joint account ,cbP yg  
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未决帐项outstanding account i&?~QQP`  
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贷方帐项credit account||creditor account Ob(j_{m  
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借方帐项debit account||debtor account sb8SG_c.  
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应付帐||应付未付帐account payable w#"c5w~  
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应收帐||应收未收帐account receivable ^TB%| yZ _  
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新交易||新帐new account XSZW9/I-(|  
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未决帐||老帐old account eBBh/=Zc  
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现金帐cash account I-+D+ DhRx  
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过期帐||延滞帐overdue account||pastdue account rsiG]o=8  
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杂项帐户sundry account 03{e[#6   
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详细帐单||明细表detail account zJtYy4jI)  
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呆帐bad account h!MZ 6}zb)  
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会计项目title of account @XB/9!  
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会计薄||帐薄account-book LD#]"k  
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营业报告书||损益计算表account of budiness||business report Z?1.Y7Npr  
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借贷细帐||交验帐account rendered h.G/HHz  
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明细帐account stated XCQ =`3f  
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与…银行建立交易to keep account with {n2 jAR9nq  
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继续记帐to keep account :/d#U:I  
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与…有交易to have an account with 8@Y]dz gjj  
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作成会计帐||有往来帐项to make out an account with ,Q2`N{f  
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结帐to close an account 7;0^r#:87#  
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结清差额to balance the account with ;| )&aTdH  
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清算to settle an account||to liquidate an account||to square an account q0SYV  
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审查帐目||监查帐目to audit an account Qis[j-?:  
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检查帐目to examine an account D/5 ah_;  
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为自己计算||独立帐目on ones own account f!|7j}3  
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由某人收益并负风险on ones account and risk||for ones account and risk z/dpnGX  
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由某人负担for ones account||for account of one F=?0:2P0bD  
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列入5月份帐目for May account c5Fl:=h  
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寄出清算书to send in an account||to send in render an account `=TV4h4  
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支票薄cheque book `>'%!E9G  
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持票人cheque holder XLQt>y )  
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不记名支票cheque to bearer||bearer cheque Ix~_.&  
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记名支票||认人支票cheque to order % \N52  
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到期支票antedated cheque jgpSFb<9F  
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未到期支票postdated cheque pb8sx1 .j;  
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保付支票certified cheque =Pj+^+UM  
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未获兑现支票,退票returned cheque YL[n85l>1  
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横线支票crossed cheque `|rF^~6(dR  
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普通横线general crossing .R";2f3  
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空白支票blank cheque m.6O%jD  
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失效支票,过期支票stale cheque Ez)hArxns  
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普通支票open cheque ](@HPAG]  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Tf*DFyr  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 3bN]2\   
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支票换现金||兑现to cash a cheque >.=v*\P  
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清理票款to clear a cheque ZZ*+Tl\ s  
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保证兑现to certify a cheque =bHS@h8N<  
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填写支票数额to fill up a cheque I6e[K(7NY  
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支票上划线to cross a cheque ^:cc3wt'3[  
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开发支票to make out a cheque FQh8(^(  
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签发支票,开立支票to draw a cheque||to issue a cheque dJ(<zz+;b  
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透支支票to overdraw a cheque Liv.i;-qE  
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背书支票to endorse a cheque XVfw0-O  
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请付票款||清付票款to pay a cheque||to honour a cheque s1>d)2lX  
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支票退票to dishonour a cheque +mRc8G  
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拒付支票to refuse a cheque V\nj7Gr:sF  
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拒付支票to stop payment of a cheque x8!uI)#tS  
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提示要求付款to present for payment z7_h$v  
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支付指定人payable to order 3gv@JGt7`  
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已过期||无效out of date||stale l:+$Ks  
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请给出票人R/D||refer to drawer }R!t/ 8K  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BA8g[T A7K  
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文字与数字不一致words and figures differ z |8zNt Ug  
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更改处应加盖印章alterations require initials ! u@JH`  
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时间已过effects not cleared ^CK D[s  
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停止付款payment stopped "E@A~<RKP  
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支票毁损cheque mutilated \opcn\vW  
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汇款||寄钱to remit||to send money {55f{5y3 c  
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寄票供取款||支票支付to send a cheque for payment 0p+3 6g  
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寄款人a remitter 6n|][! f  
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国外汇票foreign Bill wD /jN:  
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国内汇票inland Bill 4,f`C0>"  
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跟单汇票documentary bill v(6[z)A0  
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空头汇票accommodation bill fQ1Dp  
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原始汇票original bill I2-ue 63 ?  
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改写||换新票据renewed bill EPA 2_  
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即期汇票sight bill||bill on demand t 1~k+  
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…days after date||…days after date…日后付款 Vk*XiEfKm>  
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…months after date||…months after date…月后付款 ).0p\.W~  
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见票后…日付款…days after sight||…days sight w `+.F;}s  
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见票后…月付款…months after sight||…months sight O3)B]!xL  
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同组票据set of bills ? * r  
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单张汇票sola of exchange||sole of exchange &/:c?F?l  
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远期汇票usance bill||bill at usance sva-Sd8  
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长期汇票long bill #xq3 )B  
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短期汇票short bill u~ VXe  
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逾期汇票overdue bill Fe+(+ S  
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宽限日期days of grace L>&{<M_  
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电汇telegraphic transfer (T.T) VKw.g@BY  
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邮汇postal order||postal note (Am.)||post office order||money order __1Hx?f  
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本票promissory note (P/N) 2P${5WT  
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押汇负责书||押汇保证书letter of hypothecation Snn4RB<(  
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副保||抵押品||付属担保物collateral security EP<{3f y  
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担保书trust receipt||letter of indemnity #6mw CA|  
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承兑||认付acceptance 'PW/0k  
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单张承兑general acceptance aI}htb{m`  
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有条件承兑qualified acceptance iAPGP -<6  
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附条件认付conditional acceptance mq(K_  
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部分认付partial acceptance   .<YfnW5/K  
    
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