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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。   PJwEA  
会计报表statement of account "o==4?*L  
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往来帐目account current J[+Tj @n'  
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现在往来帐||存款额current accout U,ELqi\  
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销货帐account sales uXP- J]>  
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共同计算帐项joint account 0$?qoS  
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未决帐项outstanding account SNxz*`@4  
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贷方帐项credit account||creditor account e mC\i  
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借方帐项debit account||debtor account 6i^0T  
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应付帐||应付未付帐account payable >]C<j4  
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应收帐||应收未收帐account receivable L&rO  6  
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新交易||新帐new account >Ziy1Dp  
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未决帐||老帐old account ul}4p{ m[  
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现金帐cash account ;q'DGzh  
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流水帐running account {W]bU{%.  
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暂记帐||未定帐suspense account |: \$n}K  
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过期帐||延滞帐overdue account||pastdue account #I bS  
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杂项帐户sundry account k{zs578h2  
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详细帐单||明细表detail account J~M H_N  
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呆帐bad account TB ;3`  
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会计项目title of account \Ac}R'  
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会计薄||帐薄account-book hP,b-R9\  
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营业报告书||损益计算表account of budiness||business report u^j8 XOT  
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借贷细帐||交验帐account rendered hr )+P k  
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明细帐account stated [q0_7  
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与…银行开立一户头to open an account with kr EH`f  
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与…银行建立交易to keep account with _QC?:mv6-  
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继续记帐to keep account ,v$2'm)V  
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与…有交易to have an account with Z`SWZ<  
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作成会计帐||有往来帐项to make out an account with twYB=68  
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清算||清理债务to make up an account ,T,B0  
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清洁帐目||与…停止交易to close ones account with Nf/ hr%jL  
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结帐to close an account kb>Vw<NtE  
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清理未付款to ask an account||to demand an account Hm.&f2|(  
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结清差额to balance the account with &dwI8@&  
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清算to settle an account||to liquidate an account||to square an account +_-)0[+p  
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审查帐目||监查帐目to audit an account VAF:Z  
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检查帐目to examine an account 6>LQGO  
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转入A的帐户to charge the amount to As account n{qw ]/  
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以计帐方式付款to pay on account %DND&0`  
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代理某人||为某人on ones account||on account of one @$b+~X)7  
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为自己计算||独立帐目on ones own account *~t$k56  
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由某人收益并负风险on ones account and risk||for ones account and risk ]Xkc0E1  
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由某人负担for ones account||for account of one x1hs19s  
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按某人指示||列入某人帐户by order and for account of one wJ]$'c3  
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列入5月份帐目for May account Jk6/i;4|  
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编入某中帐项下to pass to the account of||to place to the account of omUl2C  
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寄出清算书to send in an account||to send in render an account Dk{nOvZu<  
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支票薄cheque book :+Je989\[C  
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支票陈票人cheque drawer 2Nt]Nj`  
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持票人cheque holder AdN= y8T  
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不记名支票cheque to bearer||bearer cheque Rx"VscB6z  
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记名支票||认人支票cheque to order /7HIL?r  
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到期支票antedated cheque U>M>FZ  
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未到期支票postdated cheque ;>hPHx  
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保付支票certified cheque U?m?8vhR6(  
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未获兑现支票,退票returned cheque Q^5 t]HKn  
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横线支票crossed cheque 9(Xch2tpO!  
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普通横线general crossing pDS4_u  
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特别横线special crossing o\YdL2:X  
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空白支票blank cheque B'~i Z65  
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失效支票,过期支票stale cheque KD<`-b)7<  
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普通支票open cheque e/~<\  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount fC:\Gh5  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges G`K7P`m  
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支票换现金||兑现to cash a cheque \shoLp   
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清理票款to clear a cheque M4]|(A  
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保证兑现to certify a cheque _$x *CP0(  
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填写支票数额to fill up a cheque (bXp1*0 ;  
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支票上划线to cross a cheque Msdwv.jM  
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开发支票to make out a cheque 7E]l=Z`x  
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签发支票,开立支票to draw a cheque||to issue a cheque Sa(r l^qZ2  
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透支支票to overdraw a cheque Y f9L~K  
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背书支票to endorse a cheque od|.E$B  
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请付票款||清付票款to pay a cheque||to honour a cheque qdZYaS ~  
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支票退票to dishonour a cheque 60$    
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拒付支票to refuse a cheque 2HNS|GHb&  
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拒付支票to stop payment of a cheque /+7L`KPD  
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提示要求付款to present for payment $<#sCrNX  
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见票即付持票人payable to bearer $P~a   
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支付指定人payable to order x(~l[hT  
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已过期||无效out of date||stale S7*:eo  
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请给出票人R/D||refer to drawer Os;\\~e5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %qhaVM$]  
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文字与数字不一致words and figures differ }^t?v*kcA  
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支票 mvxvX!t  
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时间已过account closed ]MyWB<9M  
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更改处应加盖印章alterations require initials (J;<&v}Gad  
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时间已过effects not cleared tQ"PCm  
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停止付款payment stopped OLq/OO,w  
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支票毁损cheque mutilated %O-wMl  
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汇款||寄钱to remit||to send money m T;z `*  
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寄票供取款||支票支付to send a cheque for payment Z(#a-_ g  
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寄款人a remitter  )57OZ  
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收款人a remittee H|P.q{(G  
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国外汇票foreign Bill nG2RBeJV  
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国内汇票inland Bill 0=~Ji_5mB  
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跟单汇票documentary bill ~*&_zPTN  
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空头汇票accommodation bill 2e+DUZBoC  
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原始汇票original bill *0Fn C2W1  
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改写||换新票据renewed bill nfd^'}$]  
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即期汇票sight bill||bill on demand /Z-|E  
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…days after date||…days after date…日后付款 LqW~QEU(  
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…months after date||…months after date…月后付款 By%aTuV$  
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见票后…日付款…days after sight||…days sight s3oK[:/  
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见票后…月付款…months after sight||…months sight k: D<Q  
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同组票据set of bills fi`*r\  
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单张汇票sola of exchange||sole of exchange FK>8(M/  
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远期汇票usance bill||bill at usance ;=aj)lemCr  
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长期汇票long bill W A-\2  
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短期汇票short bill /GqW1tcO  
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逾期汇票overdue bill Xnpw'<~X  
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宽限日期days of grace c h!/k  
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电汇telegraphic transfer (T.T) 8k vG<&D  
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邮汇postal order||postal note (Am.)||post office order||money order imC>T!-7  
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本票promissory note (P/N) t}w<xe  
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押汇负责书||押汇保证书letter of hypothecation g:8k,1y5  
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副保||抵押品||付属担保物collateral security c'O"</  
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担保书trust receipt||letter of indemnity 'A2^K5`3  
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承兑||认付acceptance ecvQEK2L  
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单张承兑general acceptance sYa;vg4[  
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有条件承兑qualified acceptance ~'lYQ[7  
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附条件认付conditional acceptance [$]qJ~kz  
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部分认付partial acceptance   0(qtn9;=2  
    
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