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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。   :{uUc  
会计报表statement of account ZDmk<}A-U  
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往来帐目account current L5uI31  
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现在往来帐||存款额current accout j5GZ;d?  
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销货帐account sales {*$J&{6V  
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共同计算帐项joint account :P"Gym  
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未决帐项outstanding account k ,(:[3J  
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贷方帐项credit account||creditor account ?.ihWbW_  
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借方帐项debit account||debtor account JCfToFB  
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应付帐||应付未付帐account payable * 60)Vo.=  
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应收帐||应收未收帐account receivable lM,:c.R  
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新交易||新帐new account iW~f  
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未决帐||老帐old account CNYchE,}  
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现金帐cash account /[5up  
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流水帐running account 'WCTjTob/  
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暂记帐||未定帐suspense account p\\q[6  
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过期帐||延滞帐overdue account||pastdue account iX p8u**  
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杂项帐户sundry account 1| DI'e[X  
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详细帐单||明细表detail account t:7jlD!d  
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呆帐bad account dD%m=x  
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会计项目title of account WAbhB A  
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会计薄||帐薄account-book C7PiuL?  
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营业报告书||损益计算表account of budiness||business report f9$q.a*  
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借贷细帐||交验帐account rendered {w++)N2sh  
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明细帐account stated P.Bk-#}$  
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与…银行开立一户头to open an account with xT/&'$@{)  
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与…银行建立交易to keep account with ` g~-5Z~J  
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继续记帐to keep account P$bo8*  
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与…有交易to have an account with JY,+eD  
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作成会计帐||有往来帐项to make out an account with `t -3(>P  
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清算||清理债务to make up an account -]e@cevy  
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清洁帐目||与…停止交易to close ones account with 62"ND+D4  
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结帐to close an account R~i<*  
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清理未付款to ask an account||to demand an account = U5)m  
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结清差额to balance the account with e|I5Nx2)  
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清算to settle an account||to liquidate an account||to square an account Q7C'O @  
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审查帐目||监查帐目to audit an account E-x(5^b"  
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检查帐目to examine an account [8"nRlXH  
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转入A的帐户to charge the amount to As account loZfzN&6A  
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以计帐方式付款to pay on account Y/ `fPgE  
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代理某人||为某人on ones account||on account of one u$0>K,f  
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为自己计算||独立帐目on ones own account  np~oF  
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由某人收益并负风险on ones account and risk||for ones account and risk htjJ0>&  
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由某人负担for ones account||for account of one lU@ni(69d  
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按某人指示||列入某人帐户by order and for account of one ( \Dd9a8V-  
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列入5月份帐目for May account U $+rlw}  
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编入某中帐项下to pass to the account of||to place to the account of i$ Zhk1  
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寄出清算书to send in an account||to send in render an account I3SLR  
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支票薄cheque book 'j}%ec1  
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支票陈票人cheque drawer vXyaOZ  
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持票人cheque holder gllXJM^ -  
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不记名支票cheque to bearer||bearer cheque pO"V9[p]  
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记名支票||认人支票cheque to order e\/Lcng  
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到期支票antedated cheque +`\C_i-  
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未到期支票postdated cheque m%m8002  
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保付支票certified cheque BjJ+~R  
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未获兑现支票,退票returned cheque :)bm+xWFF  
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横线支票crossed cheque 'kPShZS$b  
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普通横线general crossing s&z+j%;+o  
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特别横线special crossing k_$w+Q  
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空白支票blank cheque +.5 /4?  
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失效支票,过期支票stale cheque d+Pfi)+(I  
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普通支票open cheque MHk\y2`/;  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount [{- Oy#T<  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges %jim] ]<S[  
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支票换现金||兑现to cash a cheque 2VA\{M  
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清理票款to clear a cheque Y }aa6  
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保证兑现to certify a cheque  =6Ihk  
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填写支票数额to fill up a cheque eI/9uR%  
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支票上划线to cross a cheque 0j  F~cV  
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开发支票to make out a cheque Gcna:w>6d  
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签发支票,开立支票to draw a cheque||to issue a cheque E9!u|&$S  
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透支支票to overdraw a cheque qM~ev E$%  
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背书支票to endorse a cheque gBA UrY%]  
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请付票款||清付票款to pay a cheque||to honour a cheque ! ~u;CMR  
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支票退票to dishonour a cheque wuSp+?{5k  
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拒付支票to refuse a cheque Av:5v3%  
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拒付支票to stop payment of a cheque 0wU8PZ Nj  
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提示要求付款to present for payment &^KmfT5C  
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见票即付持票人payable to bearer ;3wj(o0  
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支付指定人payable to order {_t i*#  
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已过期||无效out of date||stale qfE>N?/  
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请给出票人R/D||refer to drawer SV*h9LL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T| dQY~n~  
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文字与数字不一致words and figures differ 9Ps[i)-  
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支票 |_ZD[v S  
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时间已过account closed gRA}sF  
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更改处应加盖印章alterations require initials /Ud<4j-  
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时间已过effects not cleared s6Ox!)&  
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停止付款payment stopped O9y4.`a"  
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支票毁损cheque mutilated *PQu9>1w  
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汇款||寄钱to remit||to send money GQ<]Sd}[  
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寄票供取款||支票支付to send a cheque for payment $B6CLWB  
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寄款人a remitter h'Tn&2r6  
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收款人a remittee q;co53.+P)  
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国外汇票foreign Bill 8vFt<k}G  
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国内汇票inland Bill `m2e *  
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跟单汇票documentary bill 6u-@_/O5R3  
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空头汇票accommodation bill Hg)5c!F7  
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原始汇票original bill hw[jVx  
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改写||换新票据renewed bill _?UW,5=O  
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即期汇票sight bill||bill on demand :00 #l]g0q  
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…days after date||…days after date…日后付款 (hywT)#+  
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…months after date||…months after date…月后付款 NOOP_:(7H  
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见票后…日付款…days after sight||…days sight )h(Dt(2Wm  
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见票后…月付款…months after sight||…months sight C N9lK29F)  
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同组票据set of bills nnBgTtsC]  
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单张汇票sola of exchange||sole of exchange ]:* 8 Mb#  
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远期汇票usance bill||bill at usance f'/@h Na3  
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长期汇票long bill ejj|l   
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短期汇票short bill f.Y9gkt3d  
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逾期汇票overdue bill fn|l9k~<O  
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宽限日期days of grace # k+Gg w  
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电汇telegraphic transfer (T.T) E-,74B&H  
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邮汇postal order||postal note (Am.)||post office order||money order ,x5`5mT3  
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本票promissory note (P/N) HtOo*\Ne  
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押汇负责书||押汇保证书letter of hypothecation fys@%PZq  
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副保||抵押品||付属担保物collateral security sm}q&m]ad  
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担保书trust receipt||letter of indemnity XgKtg-,  
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承兑||认付acceptance 9\*xK%T+  
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单张承兑general acceptance P0$q{ j  
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有条件承兑qualified acceptance 0 TSj]{[  
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附条件认付conditional acceptance EF0{o_  
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部分认付partial acceptance   ltt%X].[  
    
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