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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。   *!j!o%MB  
会计报表statement of account :^-\KE` 3  
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往来帐目account current :F9Oj1lM %  
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现在往来帐||存款额current accout 6G}4KGQc  
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销货帐account sales @sW!g;\T  
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共同计算帐项joint account .$ YYN/+W  
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未决帐项outstanding account L)1\=[Ov  
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贷方帐项credit account||creditor account b|;h$otC  
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借方帐项debit account||debtor account Z9*@w`x^u  
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应付帐||应付未付帐account payable 0Wc_m;  
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应收帐||应收未收帐account receivable wAJ= rRI  
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新交易||新帐new account YW&`PJ9o  
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过期帐||延滞帐overdue account||pastdue account -YmIRocx  
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杂项帐户sundry account (<-m|H};  
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详细帐单||明细表detail account eT]*c?"  
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会计项目title of account OdL/%Zp}  
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营业报告书||损益计算表account of budiness||business report `PvS+>q  
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借贷细帐||交验帐account rendered gs0`nysM#  
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明细帐account stated w"#rwV&  
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与…银行建立交易to keep account with a|#pl!  
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作成会计帐||有往来帐项to make out an account with Gl45HyY_  
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清算||清理债务to make up an account .*>C[^  
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清理未付款to ask an account||to demand an account A=e1uBGA  
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结清差额to balance the account with a\Gd;C ^`  
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清算to settle an account||to liquidate an account||to square an account o54=^@>O<j  
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审查帐目||监查帐目to audit an account 48G^$T{  
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检查帐目to examine an account n-qle5sj  
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转入A的帐户to charge the amount to As account ,kYX|8SO  
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以计帐方式付款to pay on account 6Iz!_  
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代理某人||为某人on ones account||on account of one cSG(kFQ  
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为自己计算||独立帐目on ones own account rfSEL 57'  
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由某人收益并负风险on ones account and risk||for ones account and risk }20tdD ~  
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由某人负担for ones account||for account of one [kgCB7.V  
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列入5月份帐目for May account wp4  .~E  
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寄出清算书to send in an account||to send in render an account {\LLiU}MJC  
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支票薄cheque book 65RD68a  
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不记名支票cheque to bearer||bearer cheque }XCh>LvX  
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记名支票||认人支票cheque to order nmuU*o L  
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到期支票antedated cheque RYl\Q,#  
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未到期支票postdated cheque V*@&<x"E  
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保付支票certified cheque [DtMT6F3  
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未获兑现支票,退票returned cheque m/,8\+  
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横线支票crossed cheque 5T'v iG}%  
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普通横线general crossing FIQHs"#T  
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特别横线special crossing [Qqs s8a  
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空白支票blank cheque 7!6v4ZA  
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失效支票,过期支票stale cheque KJt6d`ZN  
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普通支票open cheque )6px5Vwz  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 'GLpSWL+*  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges /2 $d'e  
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支票换现金||兑现to cash a cheque -Q%Pg<Q-#  
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保证兑现to certify a cheque wv Mp~  
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填写支票数额to fill up a cheque 6Q]JY,+  
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支票上划线to cross a cheque SU jo%3R  
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开发支票to make out a cheque f5/s+H!  
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签发支票,开立支票to draw a cheque||to issue a cheque g oJ'z|))  
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透支支票to overdraw a cheque $  k_6  
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背书支票to endorse a cheque QH?sx k2  
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请付票款||清付票款to pay a cheque||to honour a cheque E5Sn mxd  
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支票退票to dishonour a cheque %OP|%^2  
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拒付支票to refuse a cheque nC)"% Sa  
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拒付支票to stop payment of a cheque VmRfnH"  
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提示要求付款to present for payment kO$n0y5e  
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见票即付持票人payable to bearer 7zIfsb  
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已过期||无效out of date||stale m_,Jbf  
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请给出票人R/D||refer to drawer 2b-g`60<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7PBE(d%m  
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文字与数字不一致words and figures differ IM5[O}aq  
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支票 <K,X5ctM}  
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时间已过account closed 0rm(i*Q  
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时间已过effects not cleared DbX7?Jr  
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停止付款payment stopped 9)o@d`*  
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支票毁损cheque mutilated NL;sn"  
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汇款||寄钱to remit||to send money y,6kL2DM  
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寄票供取款||支票支付to send a cheque for payment 5`gVziS!S  
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寄款人a remitter _\Z'Yl  
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收款人a remittee @)vQ>R\k<  
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国外汇票foreign Bill >goHQ 30:  
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国内汇票inland Bill /!A"[Tyt  
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跟单汇票documentary bill v+`'%E  
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空头汇票accommodation bill ^FBu|e AkE  
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原始汇票original bill 0GeL">v,:=  
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改写||换新票据renewed bill y 5=r r3%v  
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即期汇票sight bill||bill on demand :yJ ([  
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…days after date||…days after date…日后付款 9+s&|XS*  
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…months after date||…months after date…月后付款 Ut;4`>T  
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见票后…日付款…days after sight||…days sight (l-= /6-   
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见票后…月付款…months after sight||…months sight ryh"/lu[B  
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同组票据set of bills &Mudu/KTr  
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单张汇票sola of exchange||sole of exchange n5.sx|bI?  
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远期汇票usance bill||bill at usance {j]cL !Od  
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长期汇票long bill Xy=ETV%  
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短期汇票short bill `Ng Q>KV!  
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逾期汇票overdue bill A-=hvJ5T  
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宽限日期days of grace W4d32+V  
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电汇telegraphic transfer (T.T) ZSe30Rl\  
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邮汇postal order||postal note (Am.)||post office order||money order ,iP YsW]5  
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本票promissory note (P/N) IBJNs$  
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押汇负责书||押汇保证书letter of hypothecation # M/n\em"X  
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副保||抵押品||付属担保物collateral security 'ZMh<M[  
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担保书trust receipt||letter of indemnity W#P\hx  
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承兑||认付acceptance <af# C2`B  
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单张承兑general acceptance p$1 'e,G  
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有条件承兑qualified acceptance ,s 3|  
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附条件认付conditional acceptance Ii[U%  
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部分认付partial acceptance   TCyev[(  
    
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