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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。   6ge,2[PU  
会计报表statement of account $9!2c/  
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往来帐目account current cI~uI '  
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现在往来帐||存款额current accout i^SuVca  
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销货帐account sales >yr:L{{D}G  
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共同计算帐项joint account ^U"$uJz!c  
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未决帐项outstanding account B 2p/  
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贷方帐项credit account||creditor account T_\Nvzb}  
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借方帐项debit account||debtor account w ]8+ OP  
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应付帐||应付未付帐account payable dY=]ES} `  
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应收帐||应收未收帐account receivable >A5*=@7bY?  
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新交易||新帐new account w)C/EHF  
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未决帐||老帐old account voX4A p l  
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现金帐cash account h^QLvOuR  
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流水帐running account m afnkQU  
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暂记帐||未定帐suspense account |WkWZZ^  
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过期帐||延滞帐overdue account||pastdue account B4 k5IS  
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杂项帐户sundry account KPi_<LuK  
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详细帐单||明细表detail account } yb"/jp  
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呆帐bad account  l;;,[xhq  
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会计项目title of account uQhI)  
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会计薄||帐薄account-book l R ANXM  
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营业报告书||损益计算表account of budiness||business report n-he|u  
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借贷细帐||交验帐account rendered |4C5;"Pc  
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明细帐account stated swz)gh-*  
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与…银行开立一户头to open an account with z8dBfA<z  
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与…银行建立交易to keep account with \"a~~Koe  
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继续记帐to keep account R('\i/fy  
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与…有交易to have an account with 6T5\zInd  
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作成会计帐||有往来帐项to make out an account with rMoz+{1A  
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清算||清理债务to make up an account -C2[ZP-  
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清洁帐目||与…停止交易to close ones account with ]*X z~Ox2  
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结帐to close an account OWp`Wat  
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清理未付款to ask an account||to demand an account EeQ2\'t  
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结清差额to balance the account with ezA&cZ5  
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清算to settle an account||to liquidate an account||to square an account y J>Bc  
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审查帐目||监查帐目to audit an account _U o3_us  
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检查帐目to examine an account N"7BV  
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转入A的帐户to charge the amount to As account KuF>2KX~ Y  
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以计帐方式付款to pay on account {]iM5?  
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代理某人||为某人on ones account||on account of one sRQ4pnnrn  
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为自己计算||独立帐目on ones own account z`YAOhD*h4  
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由某人收益并负风险on ones account and risk||for ones account and risk Hn]6re  
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由某人负担for ones account||for account of one r@Xh8 r;  
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按某人指示||列入某人帐户by order and for account of one &-KQ m20n  
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列入5月份帐目for May account +$R%Vbd  
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编入某中帐项下to pass to the account of||to place to the account of j?(@x>HA  
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寄出清算书to send in an account||to send in render an account ( `d_DQ  
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支票薄cheque book * jl_,0g]  
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支票陈票人cheque drawer h)T-7b  
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持票人cheque holder >H?~2O  
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不记名支票cheque to bearer||bearer cheque |bmc6G[  
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记名支票||认人支票cheque to order 0>0:ls  
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到期支票antedated cheque nb|"dK |  
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未到期支票postdated cheque g$S<_$Iey  
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保付支票certified cheque }UHoa  
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未获兑现支票,退票returned cheque "O{:jfq  
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横线支票crossed cheque [es-&X07<  
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普通横线general crossing mH09* Z  
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特别横线special crossing [KjL`  
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空白支票blank cheque w`OHNwXh#I  
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失效支票,过期支票stale cheque (1b%);L7  
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普通支票open cheque Y+I`XeY  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount APR%ZpG  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges xN#. Pm~  
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支票换现金||兑现to cash a cheque 3#H x^H  
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清理票款to clear a cheque yegTKoY  
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保证兑现to certify a cheque RT)*H>|  
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填写支票数额to fill up a cheque 8PV`4=,OI  
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支票上划线to cross a cheque $ h-5PwHp  
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开发支票to make out a cheque , ]'?Gd  
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签发支票,开立支票to draw a cheque||to issue a cheque cFoDR  
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透支支票to overdraw a cheque Rt<8 &.m4  
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背书支票to endorse a cheque q@p-)+D;  
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请付票款||清付票款to pay a cheque||to honour a cheque EIwTx:{F  
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支票退票to dishonour a cheque H\2+cAFN#  
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拒付支票to refuse a cheque ' @M  
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拒付支票to stop payment of a cheque F t%f"Z  
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提示要求付款to present for payment {b>tX)Tep  
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见票即付持票人payable to bearer !Ljs9 =UF  
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支付指定人payable to order 'N],d&fu^^  
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已过期||无效out of date||stale 0i9y-32-  
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请给出票人R/D||refer to drawer l'VgS:NT  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >/EmC3?b!  
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文字与数字不一致words and figures differ ' !Vn  
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支票 i)\`"&.j>N  
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时间已过account closed #;a 1=8H  
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更改处应加盖印章alterations require initials Vy{=Y(cpF2  
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时间已过effects not cleared YU[93@mCh  
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停止付款payment stopped gCgMmD=AZ  
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支票毁损cheque mutilated xg'z_W  
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汇款||寄钱to remit||to send money t'_Hp},  
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寄票供取款||支票支付to send a cheque for payment WDSkk"#TF  
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寄款人a remitter R"Hhc(H  
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收款人a remittee lOPCM1Se  
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国外汇票foreign Bill nE+sbfC   
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国内汇票inland Bill 234 OJ?  
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跟单汇票documentary bill syA*!Up  
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空头汇票accommodation bill m7zen530  
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原始汇票original bill =_\5h=`Yx  
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改写||换新票据renewed bill ?5Wjy  
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即期汇票sight bill||bill on demand (#BkL:dg  
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…days after date||…days after date…日后付款 m beM/  
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…months after date||…months after date…月后付款 w>p0ldi  
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见票后…日付款…days after sight||…days sight od{Y` .<  
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见票后…月付款…months after sight||…months sight s:7^R-"  
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同组票据set of bills \{t#V ~  
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单张汇票sola of exchange||sole of exchange ^ llZf$`  
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远期汇票usance bill||bill at usance _T&?H&#  
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长期汇票long bill X^ckTIdR  
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短期汇票short bill ns[v.YDL  
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逾期汇票overdue bill >A5R  
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宽限日期days of grace !O6e,l  
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电汇telegraphic transfer (T.T) . <`i!Ls  
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邮汇postal order||postal note (Am.)||post office order||money order T]-yTsto  
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本票promissory note (P/N) n8UQIa4&=  
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押汇负责书||押汇保证书letter of hypothecation Ko_Sx.  
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副保||抵押品||付属担保物collateral security ;iR(  Ir  
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担保书trust receipt||letter of indemnity O4RNt,?l  
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承兑||认付acceptance 5v <>%=  
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单张承兑general acceptance ^ CVhV  
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有条件承兑qualified acceptance W9n0Jv  
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附条件认付conditional acceptance JwCv(1$GM  
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部分认付partial acceptance   <"A|Xv'Q  
    
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