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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。   .I6:iB  
会计报表statement of account h"mG\xi  
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往来帐目account current t#kPEiD  
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现在往来帐||存款额current accout Pc= S^}+  
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销货帐account sales $OE~0Z\0  
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共同计算帐项joint account R.(cGZS  
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未决帐项outstanding account uO4kCK<7C  
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贷方帐项credit account||creditor account (thDv rT@2  
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借方帐项debit account||debtor account Dv7/eRt  
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应付帐||应付未付帐account payable <Pg]V:=g'  
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应收帐||应收未收帐account receivable %-zAV*>  
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新交易||新帐new account Ek!$Ary  
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未决帐||老帐old account 8"C;I=]8  
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现金帐cash account $,vZX u|Qw  
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流水帐running account jg ~;s  
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暂记帐||未定帐suspense account (t.pM P4  
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过期帐||延滞帐overdue account||pastdue account (n&Hjz,Fv  
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杂项帐户sundry account Z`fm;7NiVG  
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详细帐单||明细表detail account 5S PGv}if  
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呆帐bad account o;o ji  
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会计项目title of account <De29'},y  
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会计薄||帐薄account-book CtbmX)vE  
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营业报告书||损益计算表account of budiness||business report %YhZ#>WT  
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借贷细帐||交验帐account rendered w{[OtGIi3  
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明细帐account stated mDmy637_  
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与…银行开立一户头to open an account with ukV1_QeN [  
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与…银行建立交易to keep account with \D BtU7"v  
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继续记帐to keep account x|l[fdm5  
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与…有交易to have an account with |`9POl=  
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作成会计帐||有往来帐项to make out an account with DPn]de:e  
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清算||清理债务to make up an account 9J_lxy}  
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清洁帐目||与…停止交易to close ones account with Kx?3]  
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结帐to close an account w\KO1 Ob  
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清理未付款to ask an account||to demand an account po+>83/!oq  
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结清差额to balance the account with 1HxE0>  
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清算to settle an account||to liquidate an account||to square an account 2MmqGB}YcW  
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审查帐目||监查帐目to audit an account D1t@Y.vl  
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检查帐目to examine an account FR _R"p  
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转入A的帐户to charge the amount to As account H cwqVU  
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以计帐方式付款to pay on account eAS~> |N#x  
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代理某人||为某人on ones account||on account of one sG*1?  
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为自己计算||独立帐目on ones own account `|e?91@vEa  
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由某人收益并负风险on ones account and risk||for ones account and risk +xMK.*H]W  
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由某人负担for ones account||for account of one C4e3Itc9X  
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按某人指示||列入某人帐户by order and for account of one KW|X\1H  
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列入5月份帐目for May account lR_ 4iyqb  
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编入某中帐项下to pass to the account of||to place to the account of syhTOhOX  
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寄出清算书to send in an account||to send in render an account 67Rsd2   
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支票薄cheque book HV ab14}E  
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支票陈票人cheque drawer -I4-K%%B`  
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持票人cheque holder bv ,_7UOG  
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不记名支票cheque to bearer||bearer cheque VOH.EK?5  
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记名支票||认人支票cheque to order 0p\R@{  
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到期支票antedated cheque f!2`N  
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未到期支票postdated cheque ;B>2oq  
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保付支票certified cheque \NwL#bQ~  
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未获兑现支票,退票returned cheque 8$}1|"F  
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横线支票crossed cheque UV8,SSDTV  
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普通横线general crossing xh Sp<|X_  
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特别横线special crossing ._JM3o}F  
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空白支票blank cheque ;7CE{/Bq.p  
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失效支票,过期支票stale cheque `ZL~k  
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普通支票open cheque ImQ?<g8$  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount bQc-ryC+.  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges `PK1zSr  
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支票换现金||兑现to cash a cheque A+i|zo5p=k  
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清理票款to clear a cheque vL~nJv  
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保证兑现to certify a cheque Ia-`x/r*m  
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填写支票数额to fill up a cheque B;.]<k'3  
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支票上划线to cross a cheque ^b)8l  
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开发支票to make out a cheque eZ+pZ q  
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签发支票,开立支票to draw a cheque||to issue a cheque 3_k.`s_Z  
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透支支票to overdraw a cheque U_!Wg|  
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背书支票to endorse a cheque 5&V0(LT]C  
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请付票款||清付票款to pay a cheque||to honour a cheque Y] Q=kI  
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支票退票to dishonour a cheque .|=~x3mPw  
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拒付支票to refuse a cheque YCJcDab  
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拒付支票to stop payment of a cheque rGjP|v@3^  
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提示要求付款to present for payment @wa2Z  
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见票即付持票人payable to bearer Y`$dtg {  
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支付指定人payable to order t;?M#I\,{  
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已过期||无效out of date||stale Gwl]sMJ  
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请给出票人R/D||refer to drawer Ur^~fW1 o  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C)w11$.YQ9  
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文字与数字不一致words and figures differ r?^[o  
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支票 ,:RHhg  
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时间已过account closed G-5wv  
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更改处应加盖印章alterations require initials 6O|B'?]Pf  
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时间已过effects not cleared F_KPhe$  
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停止付款payment stopped %O9kq  
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支票毁损cheque mutilated x6=Yt{  
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汇款||寄钱to remit||to send money )(&Z&2~A  
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寄票供取款||支票支付to send a cheque for payment BU\P5uB!V  
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寄款人a remitter z]P =>w  
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收款人a remittee O' 5xPJ  
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国外汇票foreign Bill QG~4 <zy  
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国内汇票inland Bill jzRfD3_s  
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跟单汇票documentary bill ]Q?`|a+i  
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空头汇票accommodation bill P>*B{fi^  
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原始汇票original bill hJuR,NP  
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改写||换新票据renewed bill .@#GNZe  
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即期汇票sight bill||bill on demand h .A@o#x  
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…days after date||…days after date…日后付款 Ts+S>$  
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…months after date||…months after date…月后付款 U Bo[iZ|%  
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见票后…日付款…days after sight||…days sight  j|Q*L<J  
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见票后…月付款…months after sight||…months sight  j-H2h  
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同组票据set of bills _$&C$q$1y  
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单张汇票sola of exchange||sole of exchange .u+ZrA#  
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远期汇票usance bill||bill at usance nUp, % z[  
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长期汇票long bill 1E1oy( \V  
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短期汇票short bill 2{- };  
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逾期汇票overdue bill p!b_tyJ  
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宽限日期days of grace C(4r>TNm  
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电汇telegraphic transfer (T.T) ^]{)gk8P~2  
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邮汇postal order||postal note (Am.)||post office order||money order 4!l%@R>O2  
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本票promissory note (P/N) h'wI  
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押汇负责书||押汇保证书letter of hypothecation { Rd){ky@  
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副保||抵押品||付属担保物collateral security D^!x@I~:  
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担保书trust receipt||letter of indemnity A;ti$jy  
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承兑||认付acceptance gO9\pI 2  
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单张承兑general acceptance ?gGmJl  
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有条件承兑qualified acceptance ;oT!\$Mu  
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附条件认付conditional acceptance IW~q,X+`V  
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部分认付partial acceptance   :wR aB7  
    
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