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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。   %[azMlp<  
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现在往来帐||存款额current accout PpF`0w=1%l  
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销货帐account sales 2t>> 08T  
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共同计算帐项joint account j X*gw6!  
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未决帐项outstanding account 5Kk}sxol  
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贷方帐项credit account||creditor account L6ypn)l  
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借方帐项debit account||debtor account ^v:XON<  
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应付帐||应付未付帐account payable Ln/*lLIOb  
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应收帐||应收未收帐account receivable Qp2~ `hD  
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现金帐cash account pK /RkA1  
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过期帐||延滞帐overdue account||pastdue account ` H^ H#W  
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杂项帐户sundry account t!>0^['g4  
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详细帐单||明细表detail account M,Lq4bz  
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会计项目title of account vQDR;T"]  
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会计薄||帐薄account-book kkj_k:Eah  
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营业报告书||损益计算表account of budiness||business report Xxm7s S  
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借贷细帐||交验帐account rendered =knBwjeD  
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明细帐account stated iX>)6)uJ  
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与…银行建立交易to keep account with \Fu(IuD  
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继续记帐to keep account RRGs:h@;  
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作成会计帐||有往来帐项to make out an account with IXR%Ig gJA  
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清算||清理债务to make up an account >i2WYT  
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清洁帐目||与…停止交易to close ones account with 3+I"Dm,  
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结帐to close an account v&"sTcS|  
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清理未付款to ask an account||to demand an account FF30 VlJ  
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结清差额to balance the account with WAGU|t#."  
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清算to settle an account||to liquidate an account||to square an account !f# [4Xw  
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审查帐目||监查帐目to audit an account %r:Uff@  
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检查帐目to examine an account C*Dco{ EQ>  
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以计帐方式付款to pay on account ]bAw>1,NVD  
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为自己计算||独立帐目on ones own account lC=T{rR  
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由某人收益并负风险on ones account and risk||for ones account and risk {tF)%>\#  
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由某人负担for ones account||for account of one -! :h]  
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按某人指示||列入某人帐户by order and for account of one hbTJXP~~?  
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寄出清算书to send in an account||to send in render an account ? - `8w _3  
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不记名支票cheque to bearer||bearer cheque U&SgB[QHO  
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记名支票||认人支票cheque to order +{"w5o<CO  
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到期支票antedated cheque K.::P84m;  
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未到期支票postdated cheque t Ai?Bjo  
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保付支票certified cheque DjQgF=;  
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未获兑现支票,退票returned cheque }-15^2  
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横线支票crossed cheque pl5Q2zq%  
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普通横线general crossing Q804_F F#  
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空白支票blank cheque e? n8 S  
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普通支票open cheque =y WHm  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount BewJ!,A!  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges >\5IB5'j  
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保证兑现to certify a cheque Q _ M:v  
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填写支票数额to fill up a cheque  _)=eE  
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支票上划线to cross a cheque zaMKwv}BR  
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开发支票to make out a cheque '5 k Sr(  
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签发支票,开立支票to draw a cheque||to issue a cheque pIP ^/H  
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透支支票to overdraw a cheque /XZ\Yy=  
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背书支票to endorse a cheque *>8Y/3Y\B  
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请付票款||清付票款to pay a cheque||to honour a cheque !(>yB;u  
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支票退票to dishonour a cheque tX7TP(  
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拒付支票to refuse a cheque gi5Ffvs$  
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拒付支票to stop payment of a cheque (3fU2{sm  
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提示要求付款to present for payment C8bv%9  
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请给出票人R/D||refer to drawer Eh*t;J=O  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _z(ydL*  
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时间已过effects not cleared ;\gsd'i  
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停止付款payment stopped V*U*_Y  
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支票毁损cheque mutilated vHz]-Q-|9  
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汇款||寄钱to remit||to send money [Nn ?:5"  
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寄票供取款||支票支付to send a cheque for payment IO\ >U(:vx  
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原始汇票original bill 2FxrMCC  
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改写||换新票据renewed bill y mdZ#I-  
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即期汇票sight bill||bill on demand 8IYn9<L  
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…days after date||…days after date…日后付款 .5ap9li]  
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…months after date||…months after date…月后付款 #V[j Q Vl  
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见票后…日付款…days after sight||…days sight V _(L/6  
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见票后…月付款…months after sight||…months sight -}u=tiNG  
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同组票据set of bills | JZ3aS   
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单张汇票sola of exchange||sole of exchange BI\ )vr$  
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远期汇票usance bill||bill at usance i3bH^WwE&k  
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长期汇票long bill h^yLmRL  
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短期汇票short bill c/:d$o-  
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逾期汇票overdue bill 05 P#gs`<  
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宽限日期days of grace ,8=`Y9#  
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电汇telegraphic transfer (T.T) e"^ /xF  
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邮汇postal order||postal note (Am.)||post office order||money order (T290a9y>  
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本票promissory note (P/N) Pu|PIdu!08  
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押汇负责书||押汇保证书letter of hypothecation QCm93YZs6E  
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副保||抵押品||付属担保物collateral security = aO1uC|6C  
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担保书trust receipt||letter of indemnity w^{qut.  
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承兑||认付acceptance UF_?T.Rl^  
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单张承兑general acceptance ";kwh8wB  
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有条件承兑qualified acceptance  1{fu  
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附条件认付conditional acceptance \!51I./Q/  
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部分认付partial acceptance   6E^h#Ozl 9  
    
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