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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。   CW JN{  
会计报表statement of account (W}DMcuSd  
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往来帐目account current aj=-^iGG  
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现在往来帐||存款额current accout :Ys ;)W+R  
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销货帐account sales Vv+ oq5hf  
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共同计算帐项joint account lkC|g%f  
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未决帐项outstanding account =NSunW!  
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贷方帐项credit account||creditor account  vNdW.V}  
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借方帐项debit account||debtor account  Z`|\%D%  
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应付帐||应付未付帐account payable px(~ZZB"  
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应收帐||应收未收帐account receivable UUa@7|x  
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新交易||新帐new account G*~CB\K_  
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未决帐||老帐old account ePxAZg$ `>  
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现金帐cash account :LC3>x`:  
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流水帐running account $iA:3DM07  
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暂记帐||未定帐suspense account 5H|7DVG  
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过期帐||延滞帐overdue account||pastdue account lhf5[Rp  
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杂项帐户sundry account D 5:'2i  
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详细帐单||明细表detail account 6\ .LG4@LO  
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呆帐bad account @=Dc(5`[  
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会计项目title of account P :%b[7  
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会计薄||帐薄account-book #.C2_MN>  
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营业报告书||损益计算表account of budiness||business report 2]FRIy d  
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借贷细帐||交验帐account rendered 2U"2L^oKI  
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明细帐account stated ![J_6 f}!  
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与…银行开立一户头to open an account with 3-kL0Q["  
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与…银行建立交易to keep account with W5~!)Ec  
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继续记帐to keep account {z;4t&5  
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与…有交易to have an account with G2+ gEg  
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作成会计帐||有往来帐项to make out an account with k `5K&  
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清算||清理债务to make up an account AN|f:259  
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清洁帐目||与…停止交易to close ones account with '#.D`9YI<  
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结帐to close an account UN:qE oS  
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清理未付款to ask an account||to demand an account QXl~a%lB  
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结清差额to balance the account with x~{W(;`!  
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清算to settle an account||to liquidate an account||to square an account ~,xso0  
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审查帐目||监查帐目to audit an account )ZFc5m^+u  
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检查帐目to examine an account 3a=\$x@  
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转入A的帐户to charge the amount to As account ~@[<y1g?nG  
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以计帐方式付款to pay on account f;Ijl0d@  
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代理某人||为某人on ones account||on account of one /~c9'38  
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为自己计算||独立帐目on ones own account %[azMlp<  
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由某人收益并负风险on ones account and risk||for ones account and risk jtE'T}!d  
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由某人负担for ones account||for account of one Xh/BVg7$  
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按某人指示||列入某人帐户by order and for account of one dk]A,TB*2  
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列入5月份帐目for May account ocp  
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编入某中帐项下to pass to the account of||to place to the account of =5YbK1Q^  
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寄出清算书to send in an account||to send in render an account |tTcJ\bG  
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支票薄cheque book w]V684[>  
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支票陈票人cheque drawer &>K|F >7q  
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持票人cheque holder nB 5^  
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不记名支票cheque to bearer||bearer cheque w6^TwjjZ$  
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记名支票||认人支票cheque to order !vHCftKel  
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到期支票antedated cheque fWDTP|DV  
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未到期支票postdated cheque IA}.{zY~|  
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保付支票certified cheque yWr &G@>G  
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未获兑现支票,退票returned cheque M.C`nI4  
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横线支票crossed cheque ~uB@oKMru  
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普通横线general crossing [RTo[-ci2  
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特别横线special crossing + ]hc!s8  
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空白支票blank cheque jX t5.9 t  
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失效支票,过期支票stale cheque R m2M  
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普通支票open cheque !Uhcjfq`e  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ~BBh4t&  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges  PK_2  
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支票换现金||兑现to cash a cheque J%E0Wd  
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清理票款to clear a cheque +]Z *_?j9{  
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保证兑现to certify a cheque J]Q-#g'Z  
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填写支票数额to fill up a cheque G/KTF2wl7  
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支票上划线to cross a cheque Jb8%A@Z+  
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开发支票to make out a cheque o;pJjC]  
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签发支票,开立支票to draw a cheque||to issue a cheque }jNVR#D:  
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透支支票to overdraw a cheque 5N|hsfkx  
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背书支票to endorse a cheque -TyBb]  
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请付票款||清付票款to pay a cheque||to honour a cheque _^F%$K6  
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支票退票to dishonour a cheque ;O({|mpS\  
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拒付支票to refuse a cheque l_ T5KV  
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拒付支票to stop payment of a cheque V:1_k"zQ  
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提示要求付款to present for payment z*/}rk4i  
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请给出票人R/D||refer to drawer $_ k:{?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h%U,g 9_  
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文字与数字不一致words and figures differ Opf^#6'mq  
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时间已过effects not cleared ~{npG  
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停止付款payment stopped kr5'a:F)  
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支票毁损cheque mutilated B7nm7[V  
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汇款||寄钱to remit||to send money QhmOO-Z?  
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寄票供取款||支票支付to send a cheque for payment ')~[J$qz  
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收款人a remittee , @dhJ8/  
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国内汇票inland Bill G0pqiU6  
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跟单汇票documentary bill MnD^jcx   
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空头汇票accommodation bill }i@%$Ixsn  
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原始汇票original bill l08JL  
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改写||换新票据renewed bill ;$rh&ET  
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即期汇票sight bill||bill on demand R'x^Y"  
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…days after date||…days after date…日后付款 }X^CH2,R  
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…months after date||…months after date…月后付款 JzuP A I  
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见票后…日付款…days after sight||…days sight @rt}z+JF  
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见票后…月付款…months after sight||…months sight :ej`]yK |  
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同组票据set of bills o&U/e\zy  
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单张汇票sola of exchange||sole of exchange :dj=kuUTbu  
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远期汇票usance bill||bill at usance QsH?qI&2jp  
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长期汇票long bill W"ldQ  
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短期汇票short bill ]sG^a7Z.X  
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逾期汇票overdue bill *-.,QpgTX  
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宽限日期days of grace x|q|> dPB  
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电汇telegraphic transfer (T.T) =%oQIx  
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邮汇postal order||postal note (Am.)||post office order||money order ;}E$>]*Yn  
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本票promissory note (P/N) u$V8fus0  
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押汇负责书||押汇保证书letter of hypothecation kl i)6R<  
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副保||抵押品||付属担保物collateral security 4oA9|}<FR  
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担保书trust receipt||letter of indemnity Yi+$g  
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承兑||认付acceptance @]xH t&j  
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单张承兑general acceptance KW-g $Ma  
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有条件承兑qualified acceptance m(eR Wx&pZ  
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附条件认付conditional acceptance Zt H{2j0  
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部分认付partial acceptance   c3q @]|aI  
    
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