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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。   }X3SjNd q  
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往来帐目account current "oYyeT ,?  
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现在往来帐||存款额current accout 5"5D(  
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销货帐account sales gHC -Y 0_  
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共同计算帐项joint account u4=j!Zb8}  
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未决帐项outstanding account (@dh"=Lt\  
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贷方帐项credit account||creditor account V$+xJ  m  
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借方帐项debit account||debtor account -tSWYp{  
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应付帐||应付未付帐account payable . oUaq|O  
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应收帐||应收未收帐account receivable R v6{ '\:  
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新交易||新帐new account I-i)D  
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未决帐||老帐old account :*e0Z2=  
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现金帐cash account -3X#$k8  
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流水帐running account Y2j>lf?8  
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暂记帐||未定帐suspense account 7[QU *1bk  
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过期帐||延滞帐overdue account||pastdue account : KZI+  
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杂项帐户sundry account //:.k#}~B  
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详细帐单||明细表detail account U}6'_ PRQ  
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呆帐bad account }?#<)|_5  
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会计项目title of account 09eS&J<R  
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会计薄||帐薄account-book 75@){ :  
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营业报告书||损益计算表account of budiness||business report F^IYx~:  
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借贷细帐||交验帐account rendered U{RW=sYB~9  
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明细帐account stated z* YkD"]B  
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与…银行开立一户头to open an account with ln'7kg  
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与…银行建立交易to keep account with ._~_OVU  
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继续记帐to keep account V z8o  
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与…有交易to have an account with %8>s:YG  
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作成会计帐||有往来帐项to make out an account with 2Auhv!xV  
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清算||清理债务to make up an account Nlx7"_R"Q  
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清洁帐目||与…停止交易to close ones account with &&xBq?  
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结帐to close an account ,fpu@@2  
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清理未付款to ask an account||to demand an account 8s/gjEwA  
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结清差额to balance the account with Ds9pXgU( Z  
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清算to settle an account||to liquidate an account||to square an account FAfk;<#'n+  
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审查帐目||监查帐目to audit an account AV Gu*  
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检查帐目to examine an account n1 =B  
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转入A的帐户to charge the amount to As account '3 w=D )  
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以计帐方式付款to pay on account a|SgGtBtT4  
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代理某人||为某人on ones account||on account of one CnSfGsE>  
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为自己计算||独立帐目on ones own account /:3:Ky3  
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由某人收益并负风险on ones account and risk||for ones account and risk Ef{rY|E  
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由某人负担for ones account||for account of one LSQWveZz  
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按某人指示||列入某人帐户by order and for account of one u\wdb^8ds  
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列入5月份帐目for May account l*>t@:2J  
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编入某中帐项下to pass to the account of||to place to the account of ;*1bTdB5a  
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寄出清算书to send in an account||to send in render an account %a=K:" oU[  
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支票薄cheque book JTK>[|c9oE  
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支票陈票人cheque drawer @ODwO;_R5  
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持票人cheque holder kR$>G2$!  
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不记名支票cheque to bearer||bearer cheque Ot}fGiio  
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记名支票||认人支票cheque to order n@n608  
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到期支票antedated cheque 0q'd }DW  
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未到期支票postdated cheque r@N 0 %JZZ  
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保付支票certified cheque 2VmQ%y6e"  
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未获兑现支票,退票returned cheque jv $Y]nf  
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横线支票crossed cheque m|q?gX9R  
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普通横线general crossing i0F.c\  
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特别横线special crossing FTM(y CN  
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空白支票blank cheque ").MU[q%Y  
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失效支票,过期支票stale cheque 3:Bwf)*  
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普通支票open cheque kPwgayz  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount p.KX[I  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges x_9<&Aj6  
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支票换现金||兑现to cash a cheque [?)=3Pp  
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清理票款to clear a cheque 9tZ)#@\  
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保证兑现to certify a cheque "%~\kJ(G  
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填写支票数额to fill up a cheque >}QRMn|@H  
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支票上划线to cross a cheque ~ZU;0#  
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开发支票to make out a cheque 3nuf3)  
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签发支票,开立支票to draw a cheque||to issue a cheque Vzy]N6QT{  
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透支支票to overdraw a cheque '|^ LNAx  
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背书支票to endorse a cheque =/=x"q+X  
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请付票款||清付票款to pay a cheque||to honour a cheque iHjo3_g)n  
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支票退票to dishonour a cheque 5_Yv>tx  
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拒付支票to refuse a cheque ]i*q*]x2u  
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拒付支票to stop payment of a cheque 4zghM<  
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提示要求付款to present for payment Z_' %'&Y  
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见票即付持票人payable to bearer }7hpx!s,  
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支付指定人payable to order 9CJUOB>]  
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已过期||无效out of date||stale o0-e,F>u  
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请给出票人R/D||refer to drawer yG&kP:k<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }SitT\%  
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文字与数字不一致words and figures differ +azPpGZ=  
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时间已过account closed   hPr  
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时间已过effects not cleared }"m@~kg=  
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停止付款payment stopped >qtB27jV  
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支票毁损cheque mutilated eBU\&z[  
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汇款||寄钱to remit||to send money ^|\ *i  
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寄票供取款||支票支付to send a cheque for payment U^pe/11)H  
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国内汇票inland Bill d=>5%$:v  
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跟单汇票documentary bill kJDMIh|g  
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空头汇票accommodation bill 3tr?-l[N\  
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原始汇票original bill 3[V|C=u0  
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改写||换新票据renewed bill ^1Yx'ua'  
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即期汇票sight bill||bill on demand ,/d-o;W  
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…days after date||…days after date…日后付款 cA/2,i  
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…months after date||…months after date…月后付款 Mb<KZ_wYOX  
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见票后…日付款…days after sight||…days sight CLYcg$ V  
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见票后…月付款…months after sight||…months sight /4T%&#6s  
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同组票据set of bills u{3KV6MS  
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单张汇票sola of exchange||sole of exchange 1gt[_P2u  
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远期汇票usance bill||bill at usance 5o72X k  
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长期汇票long bill &G"]v]V  
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短期汇票short bill |aVv Lz  
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逾期汇票overdue bill A9R}74e4g  
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宽限日期days of grace pE`( kD  
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电汇telegraphic transfer (T.T) O:U@m@7  
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邮汇postal order||postal note (Am.)||post office order||money order =DCQ!02  
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本票promissory note (P/N) k]JLk"K  
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押汇负责书||押汇保证书letter of hypothecation yO($KL +  
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副保||抵押品||付属担保物collateral security u,p m\  
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担保书trust receipt||letter of indemnity $ -y+97  
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承兑||认付acceptance CxRp$;rk  
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单张承兑general acceptance vW_A.iI"e  
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有条件承兑qualified acceptance )_=&)a1U  
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附条件认付conditional acceptance cC[n~OV  
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部分认付partial acceptance   bDkE*4SRX  
    
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