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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。   ]mMJ6n  
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往来帐目account current  U${W3Ra  
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现在往来帐||存款额current accout To(I<W|{  
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销货帐account sales k7iko{5D  
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共同计算帐项joint account AY5iTbL1  
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未决帐项outstanding account >g<Y H'U{  
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贷方帐项credit account||creditor account *#YZm>h   
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借方帐项debit account||debtor account @#4-4.6I<x  
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应付帐||应付未付帐account payable nx'c=gp  
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暂记帐||未定帐suspense account }i!+d,|f  
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过期帐||延滞帐overdue account||pastdue account K+`GVmD  
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杂项帐户sundry account tLOGj?/r  
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详细帐单||明细表detail account .hW >#  
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呆帐bad account @4;'>yr(  
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会计项目title of account QDn_`c  
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会计薄||帐薄account-book ?r !kKMZ  
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营业报告书||损益计算表account of budiness||business report lW c[Q1  
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借贷细帐||交验帐account rendered w<B S  
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明细帐account stated 8~(,qU8-N  
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与…有交易to have an account with drAJ-ii  
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作成会计帐||有往来帐项to make out an account with UhJS=YvT  
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清算||清理债务to make up an account J ?{sTj"KB  
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清洁帐目||与…停止交易to close ones account with gA=Pz[i)p  
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结帐to close an account Srw`vql{(  
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清理未付款to ask an account||to demand an account " :e <a?  
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结清差额to balance the account with N#-%b"(  
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清算to settle an account||to liquidate an account||to square an account X7*ossv  
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审查帐目||监查帐目to audit an account 0Bgj.?l  
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以计帐方式付款to pay on account kb$Yc)+R4  
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为自己计算||独立帐目on ones own account c;KMox/  
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由某人收益并负风险on ones account and risk||for ones account and risk q(EN]W],  
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按某人指示||列入某人帐户by order and for account of one C!K&d,M  
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列入5月份帐目for May account K{Nj-Rqd  
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寄出清算书to send in an account||to send in render an account Z"l].\= F  
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不记名支票cheque to bearer||bearer cheque svt3 gkR0  
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记名支票||认人支票cheque to order Q7zpu/5?  
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未到期支票postdated cheque |~v2~   
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保付支票certified cheque zlkW-rRkR  
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未获兑现支票,退票returned cheque LOwd mj  
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横线支票crossed cheque bx-:aC)]2  
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空白支票blank cheque X<v1ES$  
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失效支票,过期支票stale cheque ?O]RQXsZ2  
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普通支票open cheque iG=Di)O  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount *q[;-E(fZ#  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 5e?<x>e  
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支票换现金||兑现to cash a cheque 80o'=E}"  
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清理票款to clear a cheque {r5OtYmpR  
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保证兑现to certify a cheque EP+LK?{%  
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填写支票数额to fill up a cheque dI!/H&`B]  
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支票上划线to cross a cheque NBLjBa%eL  
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开发支票to make out a cheque t-<BRnxhE  
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签发支票,开立支票to draw a cheque||to issue a cheque !DF5NA E  
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透支支票to overdraw a cheque j5]ul! ji  
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请付票款||清付票款to pay a cheque||to honour a cheque 8lA,3'z  
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支票退票to dishonour a cheque k1s5cg=n(  
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拒付支票to refuse a cheque KDH<T4#x  
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拒付支票to stop payment of a cheque 7T t!h f  
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提示要求付款to present for payment x;Slv(|M  
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见票即付持票人payable to bearer N]6t)Zv  
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请给出票人R/D||refer to drawer 3eXIo=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Id>4fF:o  
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时间已过effects not cleared }u=Oi@~  
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停止付款payment stopped g$?^bu dxv  
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支票毁损cheque mutilated 6w, "i#E!  
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汇款||寄钱to remit||to send money }^ ,D~b-nB  
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寄票供取款||支票支付to send a cheque for payment .hR <{P  
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跟单汇票documentary bill 76 )"uqv1x  
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空头汇票accommodation bill T :d+Qz\  
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原始汇票original bill BoYY^ih  
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改写||换新票据renewed bill B=& [Z2  
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即期汇票sight bill||bill on demand  &kmaKc  
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…days after date||…days after date…日后付款 PKrG6% W+  
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…months after date||…months after date…月后付款 lt6wmCe   
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见票后…日付款…days after sight||…days sight ="& GU%$  
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见票后…月付款…months after sight||…months sight e&VC }%m  
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同组票据set of bills ?DUim1KG  
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单张汇票sola of exchange||sole of exchange ZL<X* l2  
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远期汇票usance bill||bill at usance ]j>xQm\  
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长期汇票long bill PzSL E>Q  
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短期汇票short bill kiM:( =5  
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逾期汇票overdue bill 3xs<w7  
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宽限日期days of grace (_e[CqFu  
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电汇telegraphic transfer (T.T) ik(YJw'i7E  
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邮汇postal order||postal note (Am.)||post office order||money order i0{\c}r:4b  
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本票promissory note (P/N) NuR7pjNMZ  
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押汇负责书||押汇保证书letter of hypothecation K-k!':K:  
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副保||抵押品||付属担保物collateral security L/:l>Ko>7  
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担保书trust receipt||letter of indemnity AA=Ob$2$  
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承兑||认付acceptance ?. ` ga*   
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单张承兑general acceptance 9k;,WU(K<  
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有条件承兑qualified acceptance  =Iop  
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附条件认付conditional acceptance U_IGL  
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部分认付partial acceptance    _ VuWo  
    
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