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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。   m7m)BX%O  
会计报表statement of account <=PYu:]h  
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往来帐目account current _:?b -44  
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现在往来帐||存款额current accout wlfq$h p  
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销货帐account sales 84M*)cKR~  
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共同计算帐项joint account _f<#+*y  
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未决帐项outstanding account wxo{gBq  
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贷方帐项credit account||creditor account S]}W+BF3  
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借方帐项debit account||debtor account BZAF;j  
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应付帐||应付未付帐account payable 2, r{z J8  
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应收帐||应收未收帐account receivable -{s9PZ3~_  
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新交易||新帐new account nT xN>?l2E  
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未决帐||老帐old account )SsO,E+t=U  
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现金帐cash account P'D'+qS  
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流水帐running account [Cf{2WB:7  
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暂记帐||未定帐suspense account `*HM5 1U  
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过期帐||延滞帐overdue account||pastdue account Kzf^ras4u  
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杂项帐户sundry account zvHeoM ,  
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详细帐单||明细表detail account &(YNz9L  
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呆帐bad account ~k780  
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会计项目title of account I18<brZJ  
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会计薄||帐薄account-book i :Sih"=  
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营业报告书||损益计算表account of budiness||business report w^wh|'u^_@  
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借贷细帐||交验帐account rendered %:/?eZ  
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明细帐account stated Lm"zW>v  
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与…银行开立一户头to open an account with c},wW@SF2W  
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与…银行建立交易to keep account with t 'im\_$F  
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继续记帐to keep account rw]7Lr_>  
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与…有交易to have an account with Bl!R bh\  
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作成会计帐||有往来帐项to make out an account with jpRC6b?  
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清算||清理债务to make up an account X w_6SR9C  
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清洁帐目||与…停止交易to close ones account with .BjnV%l7Id  
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结帐to close an account 0V5{:mzA  
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清理未付款to ask an account||to demand an account zPt0IB_j'  
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结清差额to balance the account with ->Bx>Y  
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清算to settle an account||to liquidate an account||to square an account cu#s}* Ip  
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审查帐目||监查帐目to audit an account 9_I#{ ?  
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检查帐目to examine an account \r7gubD  
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转入A的帐户to charge the amount to As account StWF66u34&  
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以计帐方式付款to pay on account !-B r?  
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代理某人||为某人on ones account||on account of one ?)V}_%fVv  
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为自己计算||独立帐目on ones own account hDc)\vzr  
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由某人收益并负风险on ones account and risk||for ones account and risk AiE\PMF~{P  
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由某人负担for ones account||for account of one sg!* %*XQ  
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按某人指示||列入某人帐户by order and for account of one X=d;WT4,,  
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列入5月份帐目for May account - yn;Jo2-  
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编入某中帐项下to pass to the account of||to place to the account of C;_*vi2u  
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寄出清算书to send in an account||to send in render an account zu-1|X X  
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支票薄cheque book N>J"^GX  
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支票陈票人cheque drawer 1S26Y|L)  
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持票人cheque holder >S:>_&I`I  
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不记名支票cheque to bearer||bearer cheque }7H8Y}m  
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记名支票||认人支票cheque to order *NDM{WB|)  
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到期支票antedated cheque QQwD) WG  
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未到期支票postdated cheque Pkbx /\  
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保付支票certified cheque u(s/4Lu  
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未获兑现支票,退票returned cheque '>]9efJA  
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横线支票crossed cheque c v b:FK  
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空白支票blank cheque "Z&-:1tP{9  
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普通支票open cheque zqDIwfW  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount }dl[~iKW  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges IcM99'P(  
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支票换现金||兑现to cash a cheque qn VxP&  
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清理票款to clear a cheque wo($7'.@  
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保证兑现to certify a cheque Z*EK56.b  
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填写支票数额to fill up a cheque PuvC MD  
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支票上划线to cross a cheque ^gb3DNV~y  
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开发支票to make out a cheque p^|IN'lx,  
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签发支票,开立支票to draw a cheque||to issue a cheque _MF:?p,l  
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透支支票to overdraw a cheque  <L4.*  
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背书支票to endorse a cheque toD v~v  
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请付票款||清付票款to pay a cheque||to honour a cheque ,/?7sHK-0  
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支票退票to dishonour a cheque b@GL*Z  
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拒付支票to refuse a cheque v2OK/W,0  
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拒付支票to stop payment of a cheque HPz9Er  
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提示要求付款to present for payment mGss9eZa  
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见票即付持票人payable to bearer DGR[2C)@N  
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支付指定人payable to order /INjP~C  
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已过期||无效out of date||stale u'Od~x^z  
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请给出票人R/D||refer to drawer XH^X4W  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds v'0WE  
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文字与数字不一致words and figures differ s5`CV$bz  
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时间已过account closed x9DG87P~+  
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更改处应加盖印章alterations require initials 9Dat oi  
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时间已过effects not cleared (+(YQ2  
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停止付款payment stopped }s@ i  
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支票毁损cheque mutilated U%:K11Kr  
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汇款||寄钱to remit||to send money e) \PW1b  
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寄票供取款||支票支付to send a cheque for payment oCxh[U@*D  
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收款人a remittee (r9W[  
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国内汇票inland Bill )c<X.4  
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跟单汇票documentary bill rw }wQP_'  
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空头汇票accommodation bill 2:jWO_V@  
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原始汇票original bill !+)5?o  
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改写||换新票据renewed bill @c -| Sl  
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即期汇票sight bill||bill on demand |44 E:pA  
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…days after date||…days after date…日后付款 2uzy]faM  
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…months after date||…months after date…月后付款 x>Gx yVE  
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见票后…月付款…months after sight||…months sight |0nt u+  
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同组票据set of bills  _W  
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单张汇票sola of exchange||sole of exchange bWg!/K55  
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远期汇票usance bill||bill at usance oR~s \Gt  
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长期汇票long bill B4eV$~<  
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短期汇票short bill )S^[b2P]y_  
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逾期汇票overdue bill w^^8*b<  
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宽限日期days of grace [8'^"  
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电汇telegraphic transfer (T.T) *YP:-  
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邮汇postal order||postal note (Am.)||post office order||money order .RpWE.C  
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本票promissory note (P/N) ~_|CXPiQ8  
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押汇负责书||押汇保证书letter of hypothecation kd OIL2T  
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副保||抵押品||付属担保物collateral security tja7 y"(]  
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担保书trust receipt||letter of indemnity {Z}zT1kA  
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承兑||认付acceptance f@ .s(i=z  
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单张承兑general acceptance I Z@M K  
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有条件承兑qualified acceptance X<d`!,bn@  
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附条件认付conditional acceptance Hm]\.ZEy  
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部分认付partial acceptance    AtP!.p"j  
    
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