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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。   i 9) G t  
会计报表statement of account F(G..XJQ  
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往来帐目account current pp"X 0  
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现在往来帐||存款额current accout d6 luksO*9  
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销货帐account sales !vSI"$xd  
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共同计算帐项joint account #I/P9)4  
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未决帐项outstanding account C(N' =-;Kl  
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贷方帐项credit account||creditor account 37U8<  
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借方帐项debit account||debtor account O<m46mwM  
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应付帐||应付未付帐account payable z74JyY  
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应收帐||应收未收帐account receivable q*hn5K*  
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未决帐||老帐old account S^QEctXU  
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现金帐cash account A*h8 o9M  
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流水帐running account 1$*8F  
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杂项帐户sundry account S>lP?2J  
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详细帐单||明细表detail account "im5Fn u  
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呆帐bad account $QiMA,  
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会计项目title of account ;MfqI/B{  
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会计薄||帐薄account-book '6D"QDZB  
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营业报告书||损益计算表account of budiness||business report /K H85/s  
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借贷细帐||交验帐account rendered ;adZ*'6u  
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明细帐account stated m{>1# 1;$t  
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与…银行建立交易to keep account with xWLZlUHEu  
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与…有交易to have an account with vU *: M8k  
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作成会计帐||有往来帐项to make out an account with *6JA&zj0B  
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清算||清理债务to make up an account e# Y{YtE  
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清洁帐目||与…停止交易to close ones account with pI f6RwH}%  
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结帐to close an account 9T;>gm  
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清理未付款to ask an account||to demand an account h[! @8  
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结清差额to balance the account with "E<+idoz  
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清算to settle an account||to liquidate an account||to square an account #n&/v'!\  
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审查帐目||监查帐目to audit an account `JV(ae0  
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检查帐目to examine an account 7"Nda3  
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按某人指示||列入某人帐户by order and for account of one u,:hT] ~+  
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列入5月份帐目for May account o=!_.lDF:  
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寄出清算书to send in an account||to send in render an account  %nUN  
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不记名支票cheque to bearer||bearer cheque XUVj<U  
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记名支票||认人支票cheque to order mT-[I<  
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到期支票antedated cheque tw.GBR  
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未到期支票postdated cheque djnES,^%9  
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保付支票certified cheque aaKf4}  
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未获兑现支票,退票returned cheque 4'`P+p"A  
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空白支票blank cheque x$o^;2Z  
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失效支票,过期支票stale cheque Ic_NQ<8  
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普通支票open cheque A&Aj!#  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount /u.Zv Y3,  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges wxc#)W  
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支票换现金||兑现to cash a cheque <C(o0u&/  
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清理票款to clear a cheque "EMW'>&m  
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保证兑现to certify a cheque /IRXk[  
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填写支票数额to fill up a cheque 9)'f)60^  
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支票上划线to cross a cheque 9 ET1Er{4  
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开发支票to make out a cheque _#:/ ~Jp  
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签发支票,开立支票to draw a cheque||to issue a cheque 8\lh'8  
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透支支票to overdraw a cheque H TOr  
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背书支票to endorse a cheque Xv-p7$?f  
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请付票款||清付票款to pay a cheque||to honour a cheque 6UeYZ g  
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支票退票to dishonour a cheque LWF,w7v[L  
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拒付支票to refuse a cheque cgMF?;V  
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拒付支票to stop payment of a cheque H&)}Z6C"  
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提示要求付款to present for payment i7Up AHd/  
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支付指定人payable to order Q\N*)&Sd<M  
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已过期||无效out of date||stale o.{W_k/n  
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请给出票人R/D||refer to drawer zt(lV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R~\R>\  
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文字与数字不一致words and figures differ IfK~~XYG  
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支票 0MWW( ;  
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时间已过account closed } oPO`  
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停止付款payment stopped nip6|dN  
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支票毁损cheque mutilated -?Cr&!*B  
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汇款||寄钱to remit||to send money ?qgQ)#6  
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寄票供取款||支票支付to send a cheque for payment (95|DCL  
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寄款人a remitter m TZ/C#ir(  
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国内汇票inland Bill GA^hev  
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跟单汇票documentary bill ^ZwZze:2  
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空头汇票accommodation bill JipNI8\r  
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原始汇票original bill ynI e4b  
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改写||换新票据renewed bill wHLQfrl0  
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即期汇票sight bill||bill on demand 'O<b'}-A  
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…days after date||…days after date…日后付款 h FU8iB`Q  
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…months after date||…months after date…月后付款 t&?jJ7 (&8  
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见票后…日付款…days after sight||…days sight .j4y0dh33  
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见票后…月付款…months after sight||…months sight "6U0 !.ro@  
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同组票据set of bills e$9a9twl  
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单张汇票sola of exchange||sole of exchange #9GfMxH  
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远期汇票usance bill||bill at usance h8/tKyr8(  
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长期汇票long bill L?ZSfm2<  
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短期汇票short bill =%` s-[5b  
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逾期汇票overdue bill kqB# 9  
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宽限日期days of grace Sh#N5kgD  
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电汇telegraphic transfer (T.T) _|e&zr  
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邮汇postal order||postal note (Am.)||post office order||money order G@P;#l`(D  
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本票promissory note (P/N) zU1D@  
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押汇负责书||押汇保证书letter of hypothecation KTYjC\\G  
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副保||抵押品||付属担保物collateral security r(S h  
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担保书trust receipt||letter of indemnity J4eU6W+{  
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承兑||认付acceptance 4Pr^>m  
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单张承兑general acceptance G9Xkim Q'  
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有条件承兑qualified acceptance X.{xH D&_  
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附条件认付conditional acceptance { 1~]}K2  
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部分认付partial acceptance   gK~Z Ch  
    
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