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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。   d;mx<i=/  
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现在往来帐||存款额current accout ,L bBpi=TJ  
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销货帐account sales ';Zi@f"  
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共同计算帐项joint account Tou/5?# %e  
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未决帐项outstanding account EnOU?D  
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贷方帐项credit account||creditor account ^P151*=D  
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借方帐项debit account||debtor account 7$h#OV*@,  
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应付帐||应付未付帐account payable b#7{{ @H  
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应收帐||应收未收帐account receivable Reatd h  
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未决帐||老帐old account 5mb]Q)f9-  
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现金帐cash account g<~Cpd  
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过期帐||延滞帐overdue account||pastdue account ~?(N  
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杂项帐户sundry account RsYU59_Y  
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详细帐单||明细表detail account NX}<*b/  
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会计项目title of account bD?VU<)3  
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会计薄||帐薄account-book w 47tgPPk  
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营业报告书||损益计算表account of budiness||business report sc}~8T  
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借贷细帐||交验帐account rendered Ys\Wj%6A  
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明细帐account stated  A|<jX}  
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与…银行开立一户头to open an account with 3R.W >U  
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与…银行建立交易to keep account with $}!p+$  
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继续记帐to keep account ~Vr.J}]J  
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与…有交易to have an account with [PNT\ElT  
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作成会计帐||有往来帐项to make out an account with iO|se:LY<  
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清算||清理债务to make up an account b4[bL2J$h1  
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清洁帐目||与…停止交易to close ones account with ~?d Nd  
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清理未付款to ask an account||to demand an account Lr$go6s  
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结清差额to balance the account with "s0)rqf<  
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清算to settle an account||to liquidate an account||to square an account O}-jCW;K  
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审查帐目||监查帐目to audit an account *>7>g"  
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以计帐方式付款to pay on account xjfV?B'Y}V  
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代理某人||为某人on ones account||on account of one y"bByd|6  
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为自己计算||独立帐目on ones own account ^t` k0<  
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由某人收益并负风险on ones account and risk||for ones account and risk +T|JK7  
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由某人负担for ones account||for account of one Dv|#u|iw  
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按某人指示||列入某人帐户by order and for account of one %<k2#6K  
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列入5月份帐目for May account 6IBgt!=,  
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编入某中帐项下to pass to the account of||to place to the account of )WRLBFi3  
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寄出清算书to send in an account||to send in render an account ]RPs|R?  
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支票陈票人cheque drawer ?u{~>  
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记名支票||认人支票cheque to order #r#1JtT  
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到期支票antedated cheque ~D<IB#C  
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未到期支票postdated cheque j}%ja_9S  
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保付支票certified cheque tXoWwQD;Y  
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未获兑现支票,退票returned cheque RP~|PtLw_  
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空白支票blank cheque I/&%]"[^u  
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失效支票,过期支票stale cheque ] Bcp;D  
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普通支票open cheque o$#G0}yn  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Jz7!4mu  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges '^No)n\`  
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清理票款to clear a cheque Fx;QU)1l3  
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保证兑现to certify a cheque S 5/R_5  
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填写支票数额to fill up a cheque np8gKV D  
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开发支票to make out a cheque n/SwP  
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签发支票,开立支票to draw a cheque||to issue a cheque | N[<x@  
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透支支票to overdraw a cheque '}fzX2Q#  
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请付票款||清付票款to pay a cheque||to honour a cheque gj*+\3KO@a  
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支票退票to dishonour a cheque - `p4-J!Fy  
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拒付支票to refuse a cheque IOqwCD[  
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拒付支票to stop payment of a cheque Zc W:6po>  
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提示要求付款to present for payment mF,Y?ax  
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见票即付持票人payable to bearer |wH5sjT  
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请给出票人R/D||refer to drawer +trC,D  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &jslyQ#  
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时间已过effects not cleared &cxRD  
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停止付款payment stopped ]P.'>4  
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支票毁损cheque mutilated _ba>19csq%  
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汇款||寄钱to remit||to send money F Sw\_[^CQ  
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寄票供取款||支票支付to send a cheque for payment 2%LL Sa  
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寄款人a remitter B8": 2HrW$  
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收款人a remittee ii T"5`KY  
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国内汇票inland Bill #M9~L[nF S  
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跟单汇票documentary bill \k.{-nh  
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空头汇票accommodation bill mk.9OhYY  
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原始汇票original bill R%{<mno/_  
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改写||换新票据renewed bill zZL6z4g  
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即期汇票sight bill||bill on demand my(2;IJ#{  
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…days after date||…days after date…日后付款 %KsEB*' "  
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…months after date||…months after date…月后付款 e|)hG8FlF  
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见票后…日付款…days after sight||…days sight }JF13beU  
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见票后…月付款…months after sight||…months sight j_K4;k#r  
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同组票据set of bills &*##bA"!B  
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单张汇票sola of exchange||sole of exchange g2BHHL;`  
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远期汇票usance bill||bill at usance MV5_L3M  
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长期汇票long bill E%yNa]\P  
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短期汇票short bill (uXL^oja  
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逾期汇票overdue bill T5R-B=YWu  
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宽限日期days of grace 2a-w% (K  
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电汇telegraphic transfer (T.T) n&L+wqJ  
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邮汇postal order||postal note (Am.)||post office order||money order riUwBiVa?2  
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本票promissory note (P/N) zpzK>DH(  
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押汇负责书||押汇保证书letter of hypothecation mi=Q{>rb  
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副保||抵押品||付属担保物collateral security Pnk5mK$  
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担保书trust receipt||letter of indemnity Qk0R a_  
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承兑||认付acceptance %d 1,a$*3}  
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单张承兑general acceptance LSm$dK  
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有条件承兑qualified acceptance T]R|qlZ  
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附条件认付conditional acceptance 9"@\s$ OBk  
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部分认付partial acceptance   }^4Xv^dW>g  
    
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