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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。   0!tw)HR%  
会计报表statement of account yx\I&\i  
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往来帐目account current U6xs '0  
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现在往来帐||存款额current accout U9t-(`[j?  
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销货帐account sales J/xbMMb   
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共同计算帐项joint account ^~DDl$NH  
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未决帐项outstanding account `Kb"`}`_vm  
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贷方帐项credit account||creditor account jnIf (a  
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借方帐项debit account||debtor account COc t d  
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应付帐||应付未付帐account payable @<ILF69b  
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应收帐||应收未收帐account receivable /Bs42uJ3  
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新交易||新帐new account *Y`c.n"  
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未决帐||老帐old account 4GqwY "ja  
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现金帐cash account Ku`u%5<  
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流水帐running account wAKm]?zB>  
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暂记帐||未定帐suspense account svvl`|n%  
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过期帐||延滞帐overdue account||pastdue account YhQ%S}  
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杂项帐户sundry account 6wq>&P5  
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详细帐单||明细表detail account K_ Odu^  
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呆帐bad account ]Ns)fr 6  
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会计项目title of account .$ ]-::&  
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会计薄||帐薄account-book +Z e;BKZ3  
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营业报告书||损益计算表account of budiness||business report ^*"i *e  
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借贷细帐||交验帐account rendered qLV3Y?S!L  
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明细帐account stated s_}`TejK  
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与…银行开立一户头to open an account with K3k{q90   
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与…银行建立交易to keep account with > f'aW  
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继续记帐to keep account i1S cXKO  
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与…有交易to have an account with G@txX '  
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作成会计帐||有往来帐项to make out an account with ~dk97Z8  
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清算||清理债务to make up an account "W~vSbn7  
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清洁帐目||与…停止交易to close ones account with JT&RaFX  
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结帐to close an account bz}-[W+  
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清理未付款to ask an account||to demand an account D^gS.X^  
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结清差额to balance the account with )KEW`BC5T  
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清算to settle an account||to liquidate an account||to square an account Mo5b @ [  
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审查帐目||监查帐目to audit an account skBD2V4  
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检查帐目to examine an account B%tWi  
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转入A的帐户to charge the amount to As account Y%eq2%  
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以计帐方式付款to pay on account tJybR"NQ  
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代理某人||为某人on ones account||on account of one !sSq 4K  
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为自己计算||独立帐目on ones own account *yaS^k\  
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由某人收益并负风险on ones account and risk||for ones account and risk &w#!   
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由某人负担for ones account||for account of one fx(h fz  
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按某人指示||列入某人帐户by order and for account of one 5nUJ9sqA  
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列入5月份帐目for May account #{vC =m73  
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编入某中帐项下to pass to the account of||to place to the account of @phVfP"M  
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寄出清算书to send in an account||to send in render an account aPVzOBp  
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支票薄cheque book B* ,)@h  
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支票陈票人cheque drawer & cSVOsi  
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持票人cheque holder pA6KiY&  
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不记名支票cheque to bearer||bearer cheque W &IG,7tr  
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记名支票||认人支票cheque to order MLu!8dgI  
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到期支票antedated cheque (4T0U5jgT  
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未到期支票postdated cheque U X@%1W!8  
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保付支票certified cheque Yv5H41o"  
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未获兑现支票,退票returned cheque @-'a{hBR  
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横线支票crossed cheque HIXAA?_eh=  
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普通横线general crossing ]JrD@ Vy  
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特别横线special crossing X 0G,tl  
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空白支票blank cheque /4G1,T_,  
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失效支票,过期支票stale cheque P `biHs8O  
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普通支票open cheque ?UtKu  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount )|~& (+Q?]  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges sL$sj|"S  
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支票换现金||兑现to cash a cheque .]v>LsbhF  
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清理票款to clear a cheque oGcgd$%ZB  
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保证兑现to certify a cheque w <r*&  
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填写支票数额to fill up a cheque 5U2%X pO   
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支票上划线to cross a cheque )I%M]K]F  
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开发支票to make out a cheque f#s6 'g  
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签发支票,开立支票to draw a cheque||to issue a cheque XRPJPwes]  
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透支支票to overdraw a cheque >!fTWdD^  
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背书支票to endorse a cheque K3zY-yIco  
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请付票款||清付票款to pay a cheque||to honour a cheque nAQ[ -NbW,  
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支票退票to dishonour a cheque y>C !cYB  
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拒付支票to refuse a cheque *$cx7yJ  
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拒付支票to stop payment of a cheque BD"Dzq  
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提示要求付款to present for payment HDhkg-QC  
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见票即付持票人payable to bearer _E9[4%f  
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支付指定人payable to order j~b NH~3  
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已过期||无效out of date||stale 0<V/[$}\D  
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请给出票人R/D||refer to drawer l>|scs;TI  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n:a~=^IV  
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文字与数字不一致words and figures differ `)$G}7cRUH  
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支票 LT)I ?ud  
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时间已过account closed (-J'x%2)  
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更改处应加盖印章alterations require initials ;eo}/-a_Xw  
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时间已过effects not cleared ~[F7M{LS  
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停止付款payment stopped *oLDy1<  
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支票毁损cheque mutilated {\k }:)  
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汇款||寄钱to remit||to send money 6pb~+=3n  
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寄票供取款||支票支付to send a cheque for payment /]0SF_dZ  
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寄款人a remitter 0$b4\.0>~  
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收款人a remittee `<P:l y.  
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国外汇票foreign Bill m8 _yorz  
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国内汇票inland Bill $!$If( 7  
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跟单汇票documentary bill Gj%q:[r  
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空头汇票accommodation bill ai?N!RX%H  
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原始汇票original bill z`$c4p6G6  
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改写||换新票据renewed bill V?0IMc  
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即期汇票sight bill||bill on demand (C uM*-  
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…days after date||…days after date…日后付款 zkq n>  
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…months after date||…months after date…月后付款 ^Z\"d#A  
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见票后…日付款…days after sight||…days sight v.4G>00^  
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见票后…月付款…months after sight||…months sight P zM yUv  
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同组票据set of bills Wi!"V cn  
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单张汇票sola of exchange||sole of exchange gJ9"$fIPc  
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远期汇票usance bill||bill at usance nSBhz  
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长期汇票long bill Suo$wZ7J  
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短期汇票short bill ]b sabS?  
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逾期汇票overdue bill 0%}*Zo(e+  
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宽限日期days of grace $7g+/3Fu^  
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电汇telegraphic transfer (T.T) 2=0HQXXrq  
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邮汇postal order||postal note (Am.)||post office order||money order DU]KD%kl  
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本票promissory note (P/N) 2ag8?#  
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押汇负责书||押汇保证书letter of hypothecation !8cV."~  
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副保||抵押品||付属担保物collateral security +FqE fY4j  
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担保书trust receipt||letter of indemnity y;8&J{dd  
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承兑||认付acceptance [x>Ju&))$  
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单张承兑general acceptance Kob,}NgqZ  
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有条件承兑qualified acceptance t S]  
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附条件认付conditional acceptance g]2L[4  
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部分认付partial acceptance   I_u/  
    
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