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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。   :G/.h[\R|  
会计报表statement of account :/6gGU>pu  
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往来帐目account current  $hgsWa  
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现在往来帐||存款额current accout (cpaMn@)g  
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销货帐account sales @;P\`[(*  
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共同计算帐项joint account RXWS,rF  
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未决帐项outstanding account (. J8Q  
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贷方帐项credit account||creditor account r<XlIi  
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借方帐项debit account||debtor account EC0M0qQ  
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应付帐||应付未付帐account payable -mPrmapb3  
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应收帐||应收未收帐account receivable A  Q e~F  
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新交易||新帐new account cc|"^-j-7  
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现金帐cash account c-, 6k  
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流水帐running account D_MNF =7  
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暂记帐||未定帐suspense account oL 69w1  
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过期帐||延滞帐overdue account||pastdue account *;I F^u1  
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杂项帐户sundry account 8*V8B=q} K  
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详细帐单||明细表detail account nPj/C7j  
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营业报告书||损益计算表account of budiness||business report [-bT_X  
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借贷细帐||交验帐account rendered W,^(FR.  
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明细帐account stated "lp),  
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与…银行建立交易to keep account with RPvOup  
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继续记帐to keep account GLe(?\Ug=  
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作成会计帐||有往来帐项to make out an account with F*QD\sG:  
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清算||清理债务to make up an account 6qK0G$>  
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清洁帐目||与…停止交易to close ones account with T[=XGAJ  
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结帐to close an account ^yKP 99(  
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结清差额to balance the account with &L-y1'i=j  
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清算to settle an account||to liquidate an account||to square an account [^W4%S  
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审查帐目||监查帐目to audit an account 3vOI=ar=L~  
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检查帐目to examine an account tqrvcnQr^  
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转入A的帐户to charge the amount to As account 6.~(oepu  
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以计帐方式付款to pay on account ]xf{.z  
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为自己计算||独立帐目on ones own account 2=!/)hw}  
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由某人收益并负风险on ones account and risk||for ones account and risk G`mC=*M a;  
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由某人负担for ones account||for account of one LjXtOF  
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按某人指示||列入某人帐户by order and for account of one vD1jxk'fd  
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列入5月份帐目for May account RPaB 4>  
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寄出清算书to send in an account||to send in render an account q.<q(r  
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持票人cheque holder &% M^:WT  
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记名支票||认人支票cheque to order M"p$9t  
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到期支票antedated cheque }E/L:  
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未到期支票postdated cheque C 7+TnJ  
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保付支票certified cheque ]E=JUYf0  
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未获兑现支票,退票returned cheque gXw\_ue<  
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横线支票crossed cheque " *Ni/p$I  
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普通横线general crossing 6#{= E @  
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特别横线special crossing |}mBW@ah  
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空白支票blank cheque C)ChF`Ru':  
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失效支票,过期支票stale cheque ,2kWj7H%7  
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普通支票open cheque T Z>z5YTv  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount iySmNI  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges +b{h*WWdj  
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支票换现金||兑现to cash a cheque `o*eLLk  
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清理票款to clear a cheque em W#ZX  
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保证兑现to certify a cheque O42An$}  
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填写支票数额to fill up a cheque Cn{UzSKfs  
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支票上划线to cross a cheque }0!\%7-Q  
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开发支票to make out a cheque P$oa6`% l  
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签发支票,开立支票to draw a cheque||to issue a cheque \e?T 9c6,  
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透支支票to overdraw a cheque ^KhFBed   
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请付票款||清付票款to pay a cheque||to honour a cheque < 37vWK1+  
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支票退票to dishonour a cheque z/T ZOFaM  
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拒付支票to refuse a cheque T S.lFg:K  
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拒付支票to stop payment of a cheque xpnnWHdaq  
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提示要求付款to present for payment /U`"|3  
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见票即付持票人payable to bearer Du{]r[[C  
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请给出票人R/D||refer to drawer j` x9z_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :{fsfZXXr  
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文字与数字不一致words and figures differ }l/md/C0  
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时间已过effects not cleared 9+/<[w7  
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停止付款payment stopped c)lK{DC  
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支票毁损cheque mutilated rdC(+2+Ay  
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汇款||寄钱to remit||to send money bT>^% H3  
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寄票供取款||支票支付to send a cheque for payment eF2<L[9  
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空头汇票accommodation bill m=n V$H   
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原始汇票original bill W58 \V  
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改写||换新票据renewed bill >Cf]uiR  
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即期汇票sight bill||bill on demand ))+R*k%  
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…days after date||…days after date…日后付款 wlkS+$<  
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…months after date||…months after date…月后付款 <iTaJa$0m  
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见票后…日付款…days after sight||…days sight @jjp\~  
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见票后…月付款…months after sight||…months sight fPspJug  
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同组票据set of bills ?X=9@m  
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单张汇票sola of exchange||sole of exchange ZL-@2ZU{1  
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远期汇票usance bill||bill at usance :JPI#zZun  
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长期汇票long bill l%;)0gT  
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短期汇票short bill )LnHm  
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逾期汇票overdue bill =TyN"0@  
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宽限日期days of grace 9;q@;)'5  
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电汇telegraphic transfer (T.T) a*=\-;HaZ  
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邮汇postal order||postal note (Am.)||post office order||money order Jw9|I)H  
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本票promissory note (P/N) } fSbH  
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押汇负责书||押汇保证书letter of hypothecation 0I079fqk<  
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副保||抵押品||付属担保物collateral security 5Sk87o1E(d  
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担保书trust receipt||letter of indemnity 4B!]%Mw;c  
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承兑||认付acceptance kXv -B-wOj  
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单张承兑general acceptance PK!=3fK4\F  
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有条件承兑qualified acceptance hDzKB))<w  
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附条件认付conditional acceptance zgqe@;{  
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部分认付partial acceptance   ka*VQXk*  
    
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