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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。   ?7 Kl)p3  
会计报表statement of account xY] Y  
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往来帐目account current u-yVc*<,  
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现在往来帐||存款额current accout XxXMtiZ6  
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销货帐account sales =Kf]ZKj)  
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共同计算帐项joint account 9|y?jb5im  
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未决帐项outstanding account ozF173iI  
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贷方帐项credit account||creditor account -u!{ 8S~wA  
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借方帐项debit account||debtor account fpESuVKr  
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应付帐||应付未付帐account payable <$H-/~Y  
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应收帐||应收未收帐account receivable iLd_{  
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新交易||新帐new account aaa6R|>0  
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未决帐||老帐old account YwYCXFQ|  
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现金帐cash account VB(S]N)F^  
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流水帐running account m+3U[KKvG  
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暂记帐||未定帐suspense account .|Ee,Un  
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过期帐||延滞帐overdue account||pastdue account @)i A V1r"  
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杂项帐户sundry account D(z}c,  
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详细帐单||明细表detail account G/y@`A)  
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呆帐bad account 8D)I~ 0\  
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会计项目title of account Lt<KRs  
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会计薄||帐薄account-book 8i?Hh?Mf}  
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营业报告书||损益计算表account of budiness||business report `8D)j>Yh~  
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借贷细帐||交验帐account rendered q%rfKHMA50  
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明细帐account stated X6Y<pw`y  
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与…银行开立一户头to open an account with VQMPs{tm  
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与…银行建立交易to keep account with a YC[15?'  
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继续记帐to keep account faqh }4  
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与…有交易to have an account with 0>aAI3E  
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作成会计帐||有往来帐项to make out an account with >U2[]fu  
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清算||清理债务to make up an account .w@o%AO_  
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清洁帐目||与…停止交易to close ones account with )q>mt/,  
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结帐to close an account ~|>q)4is6a  
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清理未付款to ask an account||to demand an account Alh"ZT^*  
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结清差额to balance the account with E/Ng   
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清算to settle an account||to liquidate an account||to square an account #K[UqJ+x  
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审查帐目||监查帐目to audit an account UF$JVb  
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检查帐目to examine an account GIyb0XjTw  
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转入A的帐户to charge the amount to As account qVpV ZH!  
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以计帐方式付款to pay on account 7v8V0Gp  
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代理某人||为某人on ones account||on account of one z3\WcW7|  
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为自己计算||独立帐目on ones own account 04u^Q  
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由某人收益并负风险on ones account and risk||for ones account and risk -F+ )N$CW  
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由某人负担for ones account||for account of one XlPi)3m4/S  
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按某人指示||列入某人帐户by order and for account of one ]rpU3 3  
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列入5月份帐目for May account VN5UJ!$?J  
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编入某中帐项下to pass to the account of||to place to the account of =FB[<%  
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寄出清算书to send in an account||to send in render an account +kMVl_` V  
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支票薄cheque book uVQ H,NA,  
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支票陈票人cheque drawer 7;w x,7CUq  
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持票人cheque holder ~$bkWb*RJ  
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不记名支票cheque to bearer||bearer cheque Ub(8ko:8$  
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记名支票||认人支票cheque to order } ^}fx [  
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到期支票antedated cheque _0v+g1x  
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未到期支票postdated cheque qG=>eRR  
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保付支票certified cheque {hXIP`  
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未获兑现支票,退票returned cheque =&5^[:ksB  
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横线支票crossed cheque ^tw\F7  
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特别横线special crossing S,=#b 4\#%  
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空白支票blank cheque !4"!PrZDB  
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失效支票,过期支票stale cheque b`lLqV<[cB  
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普通支票open cheque N=JZtf/i  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ^`HP&V  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ZFJ qI  
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支票换现金||兑现to cash a cheque | 4sl G   
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清理票款to clear a cheque I}Fv4wlZG  
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保证兑现to certify a cheque S4salpz  
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填写支票数额to fill up a cheque FC +}gJ(q  
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支票上划线to cross a cheque %6%QE'D  
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开发支票to make out a cheque mPmg6Qj(W  
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签发支票,开立支票to draw a cheque||to issue a cheque 0- =PP@W  
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透支支票to overdraw a cheque zFFip/z\  
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背书支票to endorse a cheque /'ukeK+'  
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请付票款||清付票款to pay a cheque||to honour a cheque }OJ,<!v2pc  
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支票退票to dishonour a cheque 1p|h\H  
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拒付支票to refuse a cheque {'^!S" 9x  
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拒付支票to stop payment of a cheque PdkS3Hz  
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提示要求付款to present for payment pAm L  
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见票即付持票人payable to bearer ^(:Z*+X~>  
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已过期||无效out of date||stale $Rd]e C  
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请给出票人R/D||refer to drawer w%NT 0J  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds WNa#X]*E)  
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文字与数字不一致words and figures differ G^6\OOSy  
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时间已过account closed pRTdP/(OQ  
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更改处应加盖印章alterations require initials J_tI]?jrU  
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时间已过effects not cleared f|cF [&wo  
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停止付款payment stopped I,Z'ed..  
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支票毁损cheque mutilated v."0igM O  
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汇款||寄钱to remit||to send money A>OGU ^  
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寄票供取款||支票支付to send a cheque for payment N:yyDeGyW  
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寄款人a remitter DX$zzf  
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收款人a remittee c{SD=wRt,y  
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国外汇票foreign Bill nOE 1bf^l  
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国内汇票inland Bill k"V@9q;*  
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跟单汇票documentary bill >FRJvZ6  
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空头汇票accommodation bill G^ 2a<?Di  
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原始汇票original bill #P'' +$5,  
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改写||换新票据renewed bill UFED*al#  
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即期汇票sight bill||bill on demand 5%5z@Ka  
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…days after date||…days after date…日后付款 3X,SCG  
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…months after date||…months after date…月后付款 >cEB ,@~  
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见票后…日付款…days after sight||…days sight 8O)!{g B  
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见票后…月付款…months after sight||…months sight !/},k"p6  
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同组票据set of bills ;{Sgv^A  
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单张汇票sola of exchange||sole of exchange OEkx}.w  
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远期汇票usance bill||bill at usance 9J$8=UuxWG  
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长期汇票long bill y,*>+xk,  
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短期汇票short bill #0hX'8];(  
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逾期汇票overdue bill qX GAlCq@  
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宽限日期days of grace CTbz?Kn  
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电汇telegraphic transfer (T.T) @[qGoai  
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邮汇postal order||postal note (Am.)||post office order||money order {ZS-]|Kx  
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本票promissory note (P/N) OZF^w[ `w  
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押汇负责书||押汇保证书letter of hypothecation 1GnT^u y /  
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副保||抵押品||付属担保物collateral security UXXN\D  
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担保书trust receipt||letter of indemnity !OJ@ =y`i  
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承兑||认付acceptance v5|X= B>&>  
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单张承兑general acceptance c3gy{:lb  
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有条件承兑qualified acceptance `  L(AvSR  
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附条件认付conditional acceptance O[3AI^2  
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部分认付partial acceptance   q|,I\H5}  
    
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