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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。   |e QwI&  
会计报表statement of account 3>T2k }  
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往来帐目account current QmKEl|/{u  
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现在往来帐||存款额current accout ,q K'!  
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销货帐account sales Fa0NHX2:  
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共同计算帐项joint account ]as+gZ8  
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未决帐项outstanding account Yn_v'Os2  
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贷方帐项credit account||creditor account HkQ rij6  
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借方帐项debit account||debtor account 5F78)q u6N  
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应付帐||应付未付帐account payable Z [YSE T  
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应收帐||应收未收帐account receivable M^&^g  
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新交易||新帐new account veAdk9  
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未决帐||老帐old account gX~lYdA  
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现金帐cash account tx$`1KA  
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暂记帐||未定帐suspense account gn:&akg  
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过期帐||延滞帐overdue account||pastdue account }_oQg_-7e  
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杂项帐户sundry account CsJ&,(s(  
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详细帐单||明细表detail account moCR64n  
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会计项目title of account y9~:[jB  
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会计薄||帐薄account-book 4t 0p!IxG  
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营业报告书||损益计算表account of budiness||business report $U"pdf  
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借贷细帐||交验帐account rendered ]4B&8n!  
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明细帐account stated ]] T,;|B  
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与…银行建立交易to keep account with '26 ,.1  
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继续记帐to keep account 2L S91  
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与…有交易to have an account with 1aezlDc*  
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清洁帐目||与…停止交易to close ones account with _pkmHj(  
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结帐to close an account oN,9#*PVL  
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清理未付款to ask an account||to demand an account :M.]-+(  
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结清差额to balance the account with &H%z1 Lp  
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清算to settle an account||to liquidate an account||to square an account " t,ZO  
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审查帐目||监查帐目to audit an account o),@I#fM  
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检查帐目to examine an account _8wT4|z5  
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转入A的帐户to charge the amount to As account \F<C$cys\  
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以计帐方式付款to pay on account r|3<UR%  
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为自己计算||独立帐目on ones own account W\O.[7JP  
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由某人收益并负风险on ones account and risk||for ones account and risk -uB*E1|Q  
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由某人负担for ones account||for account of one >ajcfG .k(  
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列入5月份帐目for May account '3B7F5uLx"  
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编入某中帐项下to pass to the account of||to place to the account of 8zpTCae^=7  
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寄出清算书to send in an account||to send in render an account Fb^,%K:  
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持票人cheque holder lv& y<d;  
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记名支票||认人支票cheque to order (?z"_\^n/  
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到期支票antedated cheque C 4\Q8uK  
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未到期支票postdated cheque I(+%`{Wv  
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保付支票certified cheque "XKd#ncP  
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未获兑现支票,退票returned cheque 9TV1[+JWe  
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空白支票blank cheque ;Y`k-R:E6A  
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失效支票,过期支票stale cheque a9TKp$LP`  
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普通支票open cheque S$i3/t  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount R?+:Js/  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges zNJ-JIo%  
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支票换现金||兑现to cash a cheque )` 90*  
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清理票款to clear a cheque "SN+ ^`  
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保证兑现to certify a cheque  g=x1}nm  
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填写支票数额to fill up a cheque j-wz7B  
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支票上划线to cross a cheque XpibI3:<  
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开发支票to make out a cheque Z;nUS,?om  
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签发支票,开立支票to draw a cheque||to issue a cheque :Y2J7p[+  
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背书支票to endorse a cheque <.B^\X$  
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请付票款||清付票款to pay a cheque||to honour a cheque $yg=tWk  
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支票退票to dishonour a cheque 3WQ"3^G  
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拒付支票to refuse a cheque Jdp@3mP  
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拒付支票to stop payment of a cheque p7kH"j{xD  
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提示要求付款to present for payment KL\]1YX  
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见票即付持票人payable to bearer +Jv*u8T'  
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支付指定人payable to order .&Ok53]b  
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请给出票人R/D||refer to drawer Qo;#}%}^^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {BlKVsQ  
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文字与数字不一致words and figures differ bhb*,iWA  
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时间已过effects not cleared 9C{\=?e;  
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停止付款payment stopped ;5.o;|w?!  
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支票毁损cheque mutilated >Lo!8Hen  
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汇款||寄钱to remit||to send money BI\+ NGrB  
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寄票供取款||支票支付to send a cheque for payment 0KF)+`CC>  
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寄款人a remitter F)0I7+lP  
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国内汇票inland Bill ^/W 7Xd(s  
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跟单汇票documentary bill 16\U'<  
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空头汇票accommodation bill ^gFjm~2I  
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原始汇票original bill r2T?LO0N{  
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改写||换新票据renewed bill %6 <Pt  
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即期汇票sight bill||bill on demand *eXO?6f%s^  
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…days after date||…days after date…日后付款 1A- 8,)  
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…months after date||…months after date…月后付款 >*}qGk  
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见票后…日付款…days after sight||…days sight z s"AYxr  
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见票后…月付款…months after sight||…months sight p 2~Q  
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同组票据set of bills na']{a 1K  
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单张汇票sola of exchange||sole of exchange xN"KSQpu  
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远期汇票usance bill||bill at usance ($ (1KE  
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长期汇票long bill )Elr8XLw  
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短期汇票short bill 9_>4~!x`  
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逾期汇票overdue bill 18A&[6"!  
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宽限日期days of grace pV("NJj!  
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电汇telegraphic transfer (T.T) Ba+OoS  
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邮汇postal order||postal note (Am.)||post office order||money order Ro1' L1:  
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本票promissory note (P/N) F{"%ey">  
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押汇负责书||押汇保证书letter of hypothecation a ;S^<8  
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副保||抵押品||付属担保物collateral security ,){0y%c#y  
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担保书trust receipt||letter of indemnity rka:.#!  
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承兑||认付acceptance y^A $bTQq  
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单张承兑general acceptance )g --=w3  
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有条件承兑qualified acceptance tQ~B!j]  
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附条件认付conditional acceptance JJ~?ON.H  
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部分认付partial acceptance   u7=[~l&L  
    
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