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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。   w U]8hkl?  
会计报表statement of account "/^kFsvp  
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往来帐目account current FDFVhcr  
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现在往来帐||存款额current accout ou|3%&*"  
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销货帐account sales  q _;#EV  
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共同计算帐项joint account E9 #o0Di  
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未决帐项outstanding account hA~5,K0b  
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贷方帐项credit account||creditor account MhFj>t   
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借方帐项debit account||debtor account aJNsJIY+  
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应付帐||应付未付帐account payable 9Cb>J  
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应收帐||应收未收帐account receivable C%Op[H3  
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新交易||新帐new account P}p6{  
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未决帐||老帐old account f=MR.\  
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现金帐cash account j\@| oW0  
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流水帐running account Uefw  
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暂记帐||未定帐suspense account ! XNTk]!  
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过期帐||延滞帐overdue account||pastdue account j]_"MMwk$<  
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杂项帐户sundry account d~J4&w  
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详细帐单||明细表detail account Aa/lKiiz  
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呆帐bad account m)9qO7P  
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会计项目title of account Q:B:  
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会计薄||帐薄account-book &Qdd\h#  
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营业报告书||损益计算表account of budiness||business report l0$ +)FKd  
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借贷细帐||交验帐account rendered <4Jo1  
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明细帐account stated @GG Pw9a  
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与…银行开立一户头to open an account with  :RW0<  
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与…银行建立交易to keep account with mYN|)QVKy  
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继续记帐to keep account *"Ipu"G5?  
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与…有交易to have an account with oM$EQd`7  
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作成会计帐||有往来帐项to make out an account with e GblQGRS  
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清算||清理债务to make up an account '@Y@H,  
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清洁帐目||与…停止交易to close ones account with Vcl"qz@Fj  
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结帐to close an account /"Om-DK%  
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清理未付款to ask an account||to demand an account Kig.hHj@  
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结清差额to balance the account with q0w5ADd  
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清算to settle an account||to liquidate an account||to square an account {`~{%2ayq7  
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审查帐目||监查帐目to audit an account E'&UWD h  
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检查帐目to examine an account M0x5s@  
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转入A的帐户to charge the amount to As account Ab-S*| B  
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以计帐方式付款to pay on account dt) BMF8  
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代理某人||为某人on ones account||on account of one <2ffcBv  
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为自己计算||独立帐目on ones own account ^QB/{9#  
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由某人收益并负风险on ones account and risk||for ones account and risk ph30/*8  
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由某人负担for ones account||for account of one  A`=ESz  
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按某人指示||列入某人帐户by order and for account of one TpZ) wC  
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列入5月份帐目for May account Gc4N)oq)}b  
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编入某中帐项下to pass to the account of||to place to the account of gUL`)t\}*  
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寄出清算书to send in an account||to send in render an account v=i[s  
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支票薄cheque book #TZYe4#f  
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支票陈票人cheque drawer \0(QO8.  
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持票人cheque holder cm-cwPAh  
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不记名支票cheque to bearer||bearer cheque \ zhT1#O  
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记名支票||认人支票cheque to order c(ZkK  
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到期支票antedated cheque D D"]as"#  
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未到期支票postdated cheque !ygh`]6V  
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保付支票certified cheque Rc0OEs%7P  
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未获兑现支票,退票returned cheque }j+ZF'#  
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横线支票crossed cheque %$`pD I)  
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普通横线general crossing ^Ml)g=Fq  
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特别横线special crossing `L]cJ0tAs  
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空白支票blank cheque ,l&Dt,  
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失效支票,过期支票stale cheque #=OKY@z/  
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普通支票open cheque a+uSCs[C  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount fp.,MIS  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges :~~}|E u  
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支票换现金||兑现to cash a cheque vYKKv%LE  
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清理票款to clear a cheque K;k_MA310  
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保证兑现to certify a cheque ,5mK_iUw3  
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填写支票数额to fill up a cheque ;ug& v C  
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支票上划线to cross a cheque a:r8Jzr  
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开发支票to make out a cheque 9E'fM  
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签发支票,开立支票to draw a cheque||to issue a cheque Oh3AbpTT  
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透支支票to overdraw a cheque 8UJK]_99I,  
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背书支票to endorse a cheque 9t:F![rg  
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请付票款||清付票款to pay a cheque||to honour a cheque ##+|zka!U  
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支票退票to dishonour a cheque mk(O..)2  
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拒付支票to refuse a cheque 4QC"|< 9R  
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拒付支票to stop payment of a cheque 'w3BSaJi  
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提示要求付款to present for payment #hG0{_d7  
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见票即付持票人payable to bearer 2;Vss<hR4A  
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支付指定人payable to order %LyZaU_s B  
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已过期||无效out of date||stale 0U|t@&q  
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请给出票人R/D||refer to drawer }L mhM  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X$*MxMNs  
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文字与数字不一致words and figures differ (LiS9|J!  
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支票 42/MBP`\Y  
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时间已过account closed &10l80vj  
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时间已过effects not cleared rX7GVg@H  
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停止付款payment stopped } 6 ,m2u  
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支票毁损cheque mutilated &9Y ^/W  
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汇款||寄钱to remit||to send money G2$<Q+UYs?  
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寄票供取款||支票支付to send a cheque for payment "D\>oFu  
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收款人a remittee _sb~eB~<(  
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国外汇票foreign Bill vp 32}ze D  
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国内汇票inland Bill {|d28!8w  
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跟单汇票documentary bill $7QGi|W*k  
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空头汇票accommodation bill l4gF.-.GYF  
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原始汇票original bill jY2mn".N  
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改写||换新票据renewed bill &^UT  
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即期汇票sight bill||bill on demand {Rdh4ZKh  
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…days after date||…days after date…日后付款 Q>q-6/|UX  
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…months after date||…months after date…月后付款 VbDk44X.W  
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见票后…日付款…days after sight||…days sight TI}a$I*  
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见票后…月付款…months after sight||…months sight 27+~!R~Yw  
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同组票据set of bills >=d 5Scix  
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单张汇票sola of exchange||sole of exchange _s+G02/q1  
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远期汇票usance bill||bill at usance H+562 W  
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长期汇票long bill blWtC/!Aq;  
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短期汇票short bill x#5vdBf  
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逾期汇票overdue bill f~*7hv\  
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宽限日期days of grace 7x=4P|(\}  
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电汇telegraphic transfer (T.T) 6:L2oW 6}{  
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邮汇postal order||postal note (Am.)||post office order||money order ByuBZ!m  
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本票promissory note (P/N) H] g=( %ok  
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押汇负责书||押汇保证书letter of hypothecation }#u #m.  
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副保||抵押品||付属担保物collateral security \v6lcAL-  
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担保书trust receipt||letter of indemnity Z~QLjv&$/r  
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承兑||认付acceptance 0^dYu /i5  
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单张承兑general acceptance e3W~6P  
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有条件承兑qualified acceptance );VuZsmi  
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附条件认付conditional acceptance <$zhNu~  
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部分认付partial acceptance   \.O&-oi  
    
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