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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。   v5.KCc}"  
会计报表statement of account R%Xz3Z&|  
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往来帐目account current rC6EgWt<V  
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现在往来帐||存款额current accout Jv~^hN2  
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销货帐account sales 3GXmyo:o$  
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共同计算帐项joint account PsN_c[+  
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未决帐项outstanding account ;6*$!^*w  
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贷方帐项credit account||creditor account %4Yq (e  
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借方帐项debit account||debtor account "FLiSz%ME  
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应付帐||应付未付帐account payable VBK|*Tl  
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应收帐||应收未收帐account receivable l _zTpyOZ  
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新交易||新帐new account V2$M`|E  
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未决帐||老帐old account EEiWIf&S,  
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现金帐cash account NdC5w-WY  
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流水帐running account ~Jlq.S'  
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暂记帐||未定帐suspense account ;&MnPFmq  
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过期帐||延滞帐overdue account||pastdue account g-cg3Vso  
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杂项帐户sundry account _AH_<Z(  
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详细帐单||明细表detail account sY?sQ'E2]  
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呆帐bad account l)V646-O,~  
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会计项目title of account GK#D R/OM  
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会计薄||帐薄account-book x!u6LDq0  
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营业报告书||损益计算表account of budiness||business report +^*b]"[  
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借贷细帐||交验帐account rendered W9{y1,G9  
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明细帐account stated 4I2#L+W  
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与…银行开立一户头to open an account with  _w FK+>  
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与…银行建立交易to keep account with _:JV-lM  
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继续记帐to keep account muO;g&  
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与…有交易to have an account with =.,XJIw&  
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作成会计帐||有往来帐项to make out an account with UN:cRH{?*  
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清算||清理债务to make up an account {(h!JeQ  
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清洁帐目||与…停止交易to close ones account with 8_3WCbe/  
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结帐to close an account Sf t, $  
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清理未付款to ask an account||to demand an account lNv xt6@s  
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结清差额to balance the account with fg GTm:   
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清算to settle an account||to liquidate an account||to square an account I!.-}]k  
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审查帐目||监查帐目to audit an account  8vUq8[[  
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检查帐目to examine an account _F jax  
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转入A的帐户to charge the amount to As account !1P<A1K  
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以计帐方式付款to pay on account ?$b*)<  
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代理某人||为某人on ones account||on account of one |tO.@+[uqP  
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为自己计算||独立帐目on ones own account r7v 1q  
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由某人收益并负风险on ones account and risk||for ones account and risk vFK(Dx  
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由某人负担for ones account||for account of one !r+SE  
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按某人指示||列入某人帐户by order and for account of one ra{HlB{  
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列入5月份帐目for May account 200Fd8Ju  
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编入某中帐项下to pass to the account of||to place to the account of u]t#Vf-$u  
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寄出清算书to send in an account||to send in render an account [\)irCDv  
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支票陈票人cheque drawer |dk9/xdX  
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持票人cheque holder =/qj v Y  
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不记名支票cheque to bearer||bearer cheque "z ;ky8  
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记名支票||认人支票cheque to order FLOSdMYdw  
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到期支票antedated cheque H%`|yUE(  
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未到期支票postdated cheque #kL4Rm;  
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保付支票certified cheque 7%Ii:5Bp  
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未获兑现支票,退票returned cheque ~:lN("9OI  
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横线支票crossed cheque )K^5+oC17  
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普通横线general crossing 0`l(c  
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特别横线special crossing ^J$?[@qD  
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空白支票blank cheque %["V "{ z  
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失效支票,过期支票stale cheque {QRrAi  
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普通支票open cheque L=. "<,\  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount -v7O*xm"  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges juc;]CHt'  
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支票换现金||兑现to cash a cheque t&99ZdE  
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清理票款to clear a cheque 2gnmk TyF  
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保证兑现to certify a cheque ,:1_I`d>#X  
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填写支票数额to fill up a cheque M:? :EJ  
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支票上划线to cross a cheque DNN60NX 5Q  
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开发支票to make out a cheque C_JDQByfL  
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签发支票,开立支票to draw a cheque||to issue a cheque f\~OG#AaX  
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透支支票to overdraw a cheque P}Ud7Vil;l  
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背书支票to endorse a cheque psHW(Z8G  
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请付票款||清付票款to pay a cheque||to honour a cheque s28rj6q  
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支票退票to dishonour a cheque H[a1n' "<:  
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拒付支票to refuse a cheque LK'|sO>|  
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拒付支票to stop payment of a cheque ARD&L$AX  
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提示要求付款to present for payment }LaRa.3  
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见票即付持票人payable to bearer Y GZX}-  
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支付指定人payable to order  jJN.(  
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已过期||无效out of date||stale X$L9 kZ  
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请给出票人R/D||refer to drawer o0nKgq'w|x  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m{/?6h 1  
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文字与数字不一致words and figures differ b`@aiXN)+  
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支票 oCBZ9PGkK  
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时间已过account closed C>d_a;pX  
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更改处应加盖印章alterations require initials <_S>-;by  
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时间已过effects not cleared Ut;, Z  
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停止付款payment stopped TNA?fm  
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支票毁损cheque mutilated $YM>HZe-  
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汇款||寄钱to remit||to send money ##gq{hgjb$  
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寄票供取款||支票支付to send a cheque for payment J2 "n:  
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寄款人a remitter [ 7W@/qqv  
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收款人a remittee v !~lVv&  
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国外汇票foreign Bill wf4?{H  
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国内汇票inland Bill "~y@rqIba  
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跟单汇票documentary bill +I$ k_  
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空头汇票accommodation bill kW"6Gc&HUN  
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原始汇票original bill 6Z:<?_p%7g  
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改写||换新票据renewed bill iElE-g@Ws  
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即期汇票sight bill||bill on demand |5o0N8!b[  
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…days after date||…days after date…日后付款 =Ri'Pr x&  
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…months after date||…months after date…月后付款 ~)';[Ha  
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见票后…日付款…days after sight||…days sight 's.%rre%  
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见票后…月付款…months after sight||…months sight Z83A1`!.|  
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同组票据set of bills 5,3Yt~\m  
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单张汇票sola of exchange||sole of exchange )sWC5\  
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远期汇票usance bill||bill at usance ?W  l=F/  
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长期汇票long bill xHs8']*\  
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短期汇票short bill ?NV3]vl  
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逾期汇票overdue bill obUX7N  
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宽限日期days of grace !<ps K[  
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电汇telegraphic transfer (T.T) ~~h@(2/Q>x  
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邮汇postal order||postal note (Am.)||post office order||money order FKU$HQw*  
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本票promissory note (P/N) MV"aO@  
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押汇负责书||押汇保证书letter of hypothecation V,=V   
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副保||抵押品||付属担保物collateral security /aa'ryl_%  
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担保书trust receipt||letter of indemnity v#EXlpS  
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承兑||认付acceptance 2" (vjnfH  
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单张承兑general acceptance w{$t:l)2,  
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有条件承兑qualified acceptance Hd(|fc{2  
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附条件认付conditional acceptance %zg&eFRHI  
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部分认付partial acceptance   't3/< h<  
    
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