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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。   LZ~`29qw(  
会计报表statement of account X} JOX9pK  
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往来帐目account current M^SuV  
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现在往来帐||存款额current accout zj M/M  
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销货帐account sales 6* r cR]  
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共同计算帐项joint account M'jXve(=yF  
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未决帐项outstanding account Enj_tJs  
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贷方帐项credit account||creditor account G%hO\EO  
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借方帐项debit account||debtor account RV!<?[  
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应付帐||应付未付帐account payable 0\ f-z6  
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应收帐||应收未收帐account receivable mTj m92  
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新交易||新帐new account +i)AS0?d  
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未决帐||老帐old account zD_H yGf  
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现金帐cash account pG28M]\  
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流水帐running account 22vq=RO7Z  
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暂记帐||未定帐suspense account `vEqj v  
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过期帐||延滞帐overdue account||pastdue account )*HjRTF6G  
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杂项帐户sundry account 0x#E4v (UA  
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详细帐单||明细表detail account R-C5*$  
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呆帐bad account 3{q[q# "  
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会计项目title of account w .l|G,%=  
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会计薄||帐薄account-book "uS7PplyO  
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营业报告书||损益计算表account of budiness||business report U%,;N\:_  
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借贷细帐||交验帐account rendered iP,v=pS6  
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明细帐account stated w Oj88J)  
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与…银行开立一户头to open an account with QSv^l-<  
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与…银行建立交易to keep account with p4y6R4kyT  
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继续记帐to keep account i<Q& D\Pv  
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与…有交易to have an account with |[DV\23{G  
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作成会计帐||有往来帐项to make out an account with ,,Jjr[A_j  
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清算||清理债务to make up an account Yu1QcFuy  
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清洁帐目||与…停止交易to close ones account with OCwW@OC +  
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结帐to close an account 2'|XtSj  
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清理未付款to ask an account||to demand an account g(KK9Unu  
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结清差额to balance the account with >G<4R o"  
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清算to settle an account||to liquidate an account||to square an account A\Lr<{Jh  
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审查帐目||监查帐目to audit an account $^] 9  
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检查帐目to examine an account Nz3zsP$  
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转入A的帐户to charge the amount to As account UB5}i('L  
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以计帐方式付款to pay on account *Ro8W-+  
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代理某人||为某人on ones account||on account of one Bjurmo  
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为自己计算||独立帐目on ones own account m};~JMo]  
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由某人收益并负风险on ones account and risk||for ones account and risk >&*6Fqd  
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由某人负担for ones account||for account of one 2q2p=H>&  
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按某人指示||列入某人帐户by order and for account of one B)( p9]q  
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列入5月份帐目for May account SS >:Sw  
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编入某中帐项下to pass to the account of||to place to the account of s4\SX,  
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寄出清算书to send in an account||to send in render an account /ig^7+#  
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支票薄cheque book 34&u]4=L)  
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支票陈票人cheque drawer IqR[&T)lj  
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持票人cheque holder Jgi{7J  
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不记名支票cheque to bearer||bearer cheque IdN%f]=/  
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记名支票||认人支票cheque to order M8 ^ziZY  
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到期支票antedated cheque ,=XS%g}l4  
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未到期支票postdated cheque A_X^k|)T  
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保付支票certified cheque !T&u2=`D  
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未获兑现支票,退票returned cheque YA/H;707l  
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横线支票crossed cheque U 8 .0L  
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普通横线general crossing ,M9hb<:m  
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特别横线special crossing PHB\)/  
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空白支票blank cheque f|HgLFx  
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失效支票,过期支票stale cheque s $=B~l  
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普通支票open cheque BfO}4  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount }e;p8)]Wl  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges L:];[xa%  
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支票换现金||兑现to cash a cheque l>Oe ,`9O  
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清理票款to clear a cheque ,jdKcWy'  
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保证兑现to certify a cheque ~o\]K  
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填写支票数额to fill up a cheque ]{l O  
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支票上划线to cross a cheque Mdq'> <ajL  
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开发支票to make out a cheque E!]rh,mYK  
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签发支票,开立支票to draw a cheque||to issue a cheque W!Os ci  
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透支支票to overdraw a cheque ; {#M  
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背书支票to endorse a cheque ;Z0cD*Jb  
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请付票款||清付票款to pay a cheque||to honour a cheque 5|H(N}S_  
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支票退票to dishonour a cheque 9n2%7dLQ*  
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拒付支票to refuse a cheque 0hr)tYW,G  
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拒付支票to stop payment of a cheque -"b3q  
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提示要求付款to present for payment (B4 A$t  
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见票即付持票人payable to bearer rm;"98~zJ?  
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支付指定人payable to order [~0q )  
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已过期||无效out of date||stale YR`rg;n#  
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请给出票人R/D||refer to drawer a#j^gu$m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U6 R4UK  
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文字与数字不一致words and figures differ a-hGpYJJG  
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支票 -JQg{A  
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时间已过account closed !Z)^c&  
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更改处应加盖印章alterations require initials QQcj"s  
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时间已过effects not cleared =hlu, By  
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停止付款payment stopped Jp0.h8i  
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支票毁损cheque mutilated ,:{+ H  
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汇款||寄钱to remit||to send money bc-)y3gHU  
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寄票供取款||支票支付to send a cheque for payment TQH#sx  
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寄款人a remitter RdHR[ Usm  
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收款人a remittee kvn6 NiU  
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国外汇票foreign Bill tAUMSr| ?  
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国内汇票inland Bill t,_[nu(~8%  
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跟单汇票documentary bill iqeGy&F-  
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空头汇票accommodation bill ^da-R;o]  
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原始汇票original bill om6R/K  
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改写||换新票据renewed bill ojri~erJE?  
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即期汇票sight bill||bill on demand ~WSC6Bh@9  
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…days after date||…days after date…日后付款 2ip~qZNw><  
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…months after date||…months after date…月后付款 EZ4qhda  
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见票后…日付款…days after sight||…days sight /_P`xm+=AC  
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见票后…月付款…months after sight||…months sight jolCR-FDu  
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同组票据set of bills [>E0(S]  
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单张汇票sola of exchange||sole of exchange ~$`b{  
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远期汇票usance bill||bill at usance ee0J;pP2#  
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长期汇票long bill 4{|lzo'&  
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短期汇票short bill W 6pS.}  
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逾期汇票overdue bill UJb7v:^  
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宽限日期days of grace PSRGlxdO  
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电汇telegraphic transfer (T.T) e"v Eh  
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邮汇postal order||postal note (Am.)||post office order||money order !n7?w@2a'  
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本票promissory note (P/N) dWI\VS9  
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押汇负责书||押汇保证书letter of hypothecation n1H*][CK  
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副保||抵押品||付属担保物collateral security U*-%V$3+w5  
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担保书trust receipt||letter of indemnity &P\T{d2"  
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承兑||认付acceptance zP5HTEz  
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单张承兑general acceptance $hA[vi\5  
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有条件承兑qualified acceptance j3$KYf`T}  
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附条件认付conditional acceptance 5Eq_L  
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部分认付partial acceptance   zhFGMF1  
    
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