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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。   031.u<_  
会计报表statement of account b}?@syy8  
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往来帐目account current ~)m t&   
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现在往来帐||存款额current accout CWe>jlUQ  
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销货帐account sales EBDC'^  
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共同计算帐项joint account 6(q`Oj  
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未决帐项outstanding account D_19sN@0m  
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贷方帐项credit account||creditor account Ubw!/|mi  
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借方帐项debit account||debtor account cxP9n8CuT  
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应付帐||应付未付帐account payable 6PQJgki  
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应收帐||应收未收帐account receivable i^s`6:rNu  
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新交易||新帐new account rz[uuY7  
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未决帐||老帐old account UP~WP@0F  
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现金帐cash account =ve*g&  
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流水帐running account .n)!ZN  
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暂记帐||未定帐suspense account fZw9zqg  
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过期帐||延滞帐overdue account||pastdue account tkdBlG]!  
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杂项帐户sundry account 6HEqm>Yau  
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详细帐单||明细表detail account 4[LLnF--  
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呆帐bad account .0Iun+nUD  
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会计项目title of account PkPDVv  
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会计薄||帐薄account-book (b/A|hl  
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营业报告书||损益计算表account of budiness||business report PJxak3  
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借贷细帐||交验帐account rendered  ;~Q  
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明细帐account stated JmU<y  
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与…银行开立一户头to open an account with lZ|L2Yg3uB  
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与…银行建立交易to keep account with ,op]-CY 5  
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继续记帐to keep account KQG-2oW  
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与…有交易to have an account with A6Ghj{~  
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作成会计帐||有往来帐项to make out an account with S~KS9E~\  
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清算||清理债务to make up an account Ye9Y^+-  
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清洁帐目||与…停止交易to close ones account with y }\r#"Z`  
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结帐to close an account ^_v[QV  
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清理未付款to ask an account||to demand an account f|OI`  
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结清差额to balance the account with lC0~c=?J  
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清算to settle an account||to liquidate an account||to square an account .*BA 1sjE  
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审查帐目||监查帐目to audit an account z~,mRgc$B  
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检查帐目to examine an account i[\w%(83Fi  
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转入A的帐户to charge the amount to As account ~.J,A\F  
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以计帐方式付款to pay on account GF8 -_X  
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代理某人||为某人on ones account||on account of one OO nX`  
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为自己计算||独立帐目on ones own account #E DEYEW7  
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由某人收益并负风险on ones account and risk||for ones account and risk  B/G-Yh$E  
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由某人负担for ones account||for account of one 5{d\u E%'p  
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按某人指示||列入某人帐户by order and for account of one y500Xs[c  
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列入5月份帐目for May account glE^t6)  
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编入某中帐项下to pass to the account of||to place to the account of (u hd "  
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寄出清算书to send in an account||to send in render an account fuUm}N7  
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支票薄cheque book DWU`\9xA*  
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支票陈票人cheque drawer D)Q)NI  
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持票人cheque holder ?+0GfIV  
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不记名支票cheque to bearer||bearer cheque kW@,$_cK  
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记名支票||认人支票cheque to order +Qxu$#  
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到期支票antedated cheque @+LfQY  
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未到期支票postdated cheque 5 2_#  
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保付支票certified cheque Wg`AZ=t  
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未获兑现支票,退票returned cheque ? "/ fPV-  
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横线支票crossed cheque S8d8%R~1=h  
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普通横线general crossing A3N]8?D  
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特别横线special crossing Yc r3HLJy  
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空白支票blank cheque RyJ 1mAC  
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失效支票,过期支票stale cheque !" #9<~Q,p  
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普通支票open cheque 6lwta`2  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount {5r0v#;  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges i,A#&YDl  
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支票换现金||兑现to cash a cheque *[ #;j$m  
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清理票款to clear a cheque H1GRMDNXOA  
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保证兑现to certify a cheque 8dD2  
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填写支票数额to fill up a cheque BqDKT  
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支票上划线to cross a cheque dY?`f<*  
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开发支票to make out a cheque DRqZ,[!+  
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签发支票,开立支票to draw a cheque||to issue a cheque } VJfJ/  
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透支支票to overdraw a cheque *  tCS  
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背书支票to endorse a cheque N#lDW~e'  
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请付票款||清付票款to pay a cheque||to honour a cheque {G <kA(Lm  
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支票退票to dishonour a cheque b jAnaya  
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拒付支票to refuse a cheque Ii7QJ:^  
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拒付支票to stop payment of a cheque qV5DW0.  
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提示要求付款to present for payment Y+ K|1r  
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见票即付持票人payable to bearer l L]y~u  
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支付指定人payable to order ?g!V !VS2  
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已过期||无效out of date||stale -W,}rcj*|  
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请给出票人R/D||refer to drawer Qr  Wj>uR  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds v&Kqq!DE  
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文字与数字不一致words and figures differ /%lZu^  
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支票 d GP*O  
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时间已过account closed nC{%quwh{  
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更改处应加盖印章alterations require initials u{["50~  
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时间已过effects not cleared OzC\9YeA  
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停止付款payment stopped UwC=1g U  
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支票毁损cheque mutilated ^] kF{ o?  
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汇款||寄钱to remit||to send money aM4k *|H?  
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寄票供取款||支票支付to send a cheque for payment LY-2sa#B$-  
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寄款人a remitter vB+ '  
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收款人a remittee T9s2bC.z55  
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国外汇票foreign Bill t]X w{)T  
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国内汇票inland Bill MeUaTJFEB  
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跟单汇票documentary bill )Y)pmjZaG  
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空头汇票accommodation bill +o9":dl  
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原始汇票original bill u,6~qQczE  
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改写||换新票据renewed bill x.q+uU$^  
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即期汇票sight bill||bill on demand B7!3-1<k>  
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…days after date||…days after date…日后付款 oJfr +3I  
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…months after date||…months after date…月后付款 /i77  
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见票后…日付款…days after sight||…days sight rEF0oJ.  
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见票后…月付款…months after sight||…months sight bcYF\@};  
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同组票据set of bills ^f(@gS}?  
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单张汇票sola of exchange||sole of exchange 0vw4?>Jf@  
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远期汇票usance bill||bill at usance *Em,*!  
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长期汇票long bill pJtex^{!:  
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短期汇票short bill >=-(UA  
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逾期汇票overdue bill  .P"D  
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宽限日期days of grace )'+8}T]xQ  
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电汇telegraphic transfer (T.T) (:> ,u*x%  
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邮汇postal order||postal note (Am.)||post office order||money order |0f>aZ  
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本票promissory note (P/N) (O(}p~s  
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押汇负责书||押汇保证书letter of hypothecation JAem0 jPC8  
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副保||抵押品||付属担保物collateral security 7V!*NBsl  
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担保书trust receipt||letter of indemnity SSWP~ t  
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承兑||认付acceptance 6"&6 `f  
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单张承兑general acceptance `ux{;4q  
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有条件承兑qualified acceptance ORJIo  
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附条件认付conditional acceptance `n @*{J8  
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部分认付partial acceptance   SVh 7zh  
    
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