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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。   Ii>#9>!F  
会计报表statement of account S`vw<u4t  
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往来帐目account current S(lqj6aa}  
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现在往来帐||存款额current accout T7N\b]?j@Y  
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未决帐项outstanding account {6F]w_\  
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贷方帐项credit account||creditor account ='(;!3ZH  
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借方帐项debit account||debtor account Q|f)Awe$  
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应付帐||应付未付帐account payable \]Rmq_O  
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应收帐||应收未收帐account receivable ictOC F  
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过期帐||延滞帐overdue account||pastdue account QW&@>i  
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杂项帐户sundry account )lVplAhZD  
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详细帐单||明细表detail account EyV6uk~  
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会计薄||帐薄account-book wdEQB-dA  
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营业报告书||损益计算表account of budiness||business report G88 g@Exk  
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借贷细帐||交验帐account rendered  IaRq6=[  
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与…银行建立交易to keep account with qISzn04  
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继续记帐to keep account Rs1JCP=d8  
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与…有交易to have an account with 9rQw~B<S  
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作成会计帐||有往来帐项to make out an account with 1 $rrfg  
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清算||清理债务to make up an account g+92}$_  
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结帐to close an account )w!*6<  
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结清差额to balance the account with fW.)!EPO  
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清算to settle an account||to liquidate an account||to square an account ]NgEN  
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审查帐目||监查帐目to audit an account .jjv S  
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以计帐方式付款to pay on account M]$_>&"  
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代理某人||为某人on ones account||on account of one Jv9yy~  
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为自己计算||独立帐目on ones own account />\6_kT  
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由某人收益并负风险on ones account and risk||for ones account and risk oDEvh N T  
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按某人指示||列入某人帐户by order and for account of one XY1e eB-  
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列入5月份帐目for May account 8S_v} NUm  
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寄出清算书to send in an account||to send in render an account uNn]hl|x  
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持票人cheque holder mSu1/ ?PS  
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不记名支票cheque to bearer||bearer cheque v)a$;P%  
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记名支票||认人支票cheque to order 6fOh *  
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到期支票antedated cheque # ~SQujgB  
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未到期支票postdated cheque \!["U`\.K  
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保付支票certified cheque UaQR0,#0y  
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未获兑现支票,退票returned cheque Q'ok%9q!p  
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横线支票crossed cheque Y!8Ik(/~i  
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空白支票blank cheque bk**% ]  
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失效支票,过期支票stale cheque d{UyiZm\  
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普通支票open cheque u'o."J^&'  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount z8 SrZ#mg  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 0i[,`>-Av  
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支票换现金||兑现to cash a cheque .Y8z3O  
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清理票款to clear a cheque uY,(3x  
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保证兑现to certify a cheque _E[zYSo`  
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填写支票数额to fill up a cheque wzr3 y}fCe  
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开发支票to make out a cheque c~B[ <.Qj  
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签发支票,开立支票to draw a cheque||to issue a cheque S\"/=|\  
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透支支票to overdraw a cheque  #K8kz  
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背书支票to endorse a cheque .w/_Om4T*b  
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请付票款||清付票款to pay a cheque||to honour a cheque J2\%rb,  
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支票退票to dishonour a cheque vf=b5s(7Q  
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拒付支票to refuse a cheque Byx8`Cx1  
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拒付支票to stop payment of a cheque D$W&6'  
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见票即付持票人payable to bearer Pqe{C?7B  
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已过期||无效out of date||stale t2)S61Vr  
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请给出票人R/D||refer to drawer 2b|$z"97jj  
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文字与数字不一致words and figures differ A^/$ |@  
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时间已过account closed 'Xl[ y  
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时间已过effects not cleared A"wor\(  
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停止付款payment stopped dA;f`Bi;Q  
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支票毁损cheque mutilated RS'%;B-)  
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汇款||寄钱to remit||to send money 9UD~$_<\  
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寄票供取款||支票支付to send a cheque for payment fD8A+aA  
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国内汇票inland Bill h(aF>a\Z  
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跟单汇票documentary bill s_} 1J,Y  
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空头汇票accommodation bill W(N@`^  
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原始汇票original bill Xrpzc~(  
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改写||换新票据renewed bill %a-:f)@  
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即期汇票sight bill||bill on demand $Bd{Y"P@6  
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…days after date||…days after date…日后付款 $N[-ks2 {@  
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…months after date||…months after date…月后付款 D.G+*h@ g  
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见票后…日付款…days after sight||…days sight JCNZtWF  
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见票后…月付款…months after sight||…months sight Qn> 0s  
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同组票据set of bills gD0O7KO  
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单张汇票sola of exchange||sole of exchange (JS1}T  
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远期汇票usance bill||bill at usance mjUln8Jc  
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长期汇票long bill &d]%b`EXq  
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短期汇票short bill \ 4y7!   
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逾期汇票overdue bill L~fx VdUz  
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宽限日期days of grace C5;=!B  
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电汇telegraphic transfer (T.T) U-(2;F)  
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邮汇postal order||postal note (Am.)||post office order||money order ]MJyBz+k  
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本票promissory note (P/N) ] fz 0E:x  
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押汇负责书||押汇保证书letter of hypothecation "HTp1  
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担保书trust receipt||letter of indemnity .R ocENO0  
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承兑||认付acceptance '3S S%W  
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单张承兑general acceptance !<\"XxK+l  
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有条件承兑qualified acceptance 't".~H_V  
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附条件认付conditional acceptance EIO!f[]o  
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部分认付partial acceptance   PGZ.\i  
    
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