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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。   HB iBv-=,  
会计报表statement of account gU;&$  
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往来帐目account current uMmXs% 9T  
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现在往来帐||存款额current accout 38IMxd9v  
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销货帐account sales :P+\p=  
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共同计算帐项joint account ig+4S[L~n  
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未决帐项outstanding account ,S&z<S_  
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贷方帐项credit account||creditor account (zcLx;N  
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借方帐项debit account||debtor account HM9fjl[  
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应付帐||应付未付帐account payable `{Tk@A_yd  
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应收帐||应收未收帐account receivable DN] v_u+}  
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新交易||新帐new account 7'lZg<z{~j  
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未决帐||老帐old account WT\<.Py  
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现金帐cash account >SbK.Q@ei  
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流水帐running account Kg\R+i@#<  
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暂记帐||未定帐suspense account cmwPuK$  
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过期帐||延滞帐overdue account||pastdue account cC{"<fYF  
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杂项帐户sundry account l@Z6do  
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详细帐单||明细表detail account "2ru7Y"  
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呆帐bad account iUk-'   
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会计项目title of account e.d #wyeX  
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会计薄||帐薄account-book y[};J vk  
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营业报告书||损益计算表account of budiness||business report d~J-|yyT  
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借贷细帐||交验帐account rendered K6JVg$  
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明细帐account stated Z6C=T;w  
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与…银行开立一户头to open an account with \2-@'^i  
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与…银行建立交易to keep account with ^jB8Q  
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继续记帐to keep account @:0ddb71  
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与…有交易to have an account with {#P `^g  
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作成会计帐||有往来帐项to make out an account with =\#%j|9N9  
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清算||清理债务to make up an account &c(WE RW?-  
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清洁帐目||与…停止交易to close ones account with M2x["  
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结帐to close an account [XRCLi}  
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清理未付款to ask an account||to demand an account - K%,^6  
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结清差额to balance the account with h mx= 35  
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清算to settle an account||to liquidate an account||to square an account .6O"| Mqb  
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审查帐目||监查帐目to audit an account =.]l*6W V  
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检查帐目to examine an account tx"sH]n  
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转入A的帐户to charge the amount to As account [s9O0i" Y  
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以计帐方式付款to pay on account ,BFE=:ZIK  
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代理某人||为某人on ones account||on account of one 1Z[/KJ  
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为自己计算||独立帐目on ones own account =n^!VXaL]]  
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由某人收益并负风险on ones account and risk||for ones account and risk b }T6v  
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由某人负担for ones account||for account of one KXV[OF&J  
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按某人指示||列入某人帐户by order and for account of one bs9aE< j  
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列入5月份帐目for May account "<}&GcJbz  
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编入某中帐项下to pass to the account of||to place to the account of zEZLKWm9-  
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寄出清算书to send in an account||to send in render an account 2MA]jT  
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支票薄cheque book cI]WrI2CQa  
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支票陈票人cheque drawer \D>$aLO*?  
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持票人cheque holder >:=|L%]s;\  
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不记名支票cheque to bearer||bearer cheque Oi"a:bCU  
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记名支票||认人支票cheque to order ]]}tdn_  
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到期支票antedated cheque 5unG#szq  
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未到期支票postdated cheque m8623D B"  
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保付支票certified cheque Gamr6I"K  
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未获兑现支票,退票returned cheque PiFD^w  
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横线支票crossed cheque `ovtHl3Q  
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普通横线general crossing > Oh?%%6  
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特别横线special crossing j?b\+rr  
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空白支票blank cheque \3Oij^l 0  
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失效支票,过期支票stale cheque N__H*yP  
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普通支票open cheque ^s\3/z>b4!  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount HEK-L)S. *  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges t?;T3k[RM  
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支票换现金||兑现to cash a cheque O`FqD{@V  
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清理票款to clear a cheque 4{9d#[KW  
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保证兑现to certify a cheque H;<!TX.zD  
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填写支票数额to fill up a cheque ~#M d"3  
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支票上划线to cross a cheque )tZ`K |  
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开发支票to make out a cheque PW}OU9is  
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签发支票,开立支票to draw a cheque||to issue a cheque .I?@o8'x  
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透支支票to overdraw a cheque TZ^LA L'8_  
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背书支票to endorse a cheque {'3D1#SK  
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请付票款||清付票款to pay a cheque||to honour a cheque (;o*eFC F  
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支票退票to dishonour a cheque "mj^+u-  
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拒付支票to refuse a cheque vx0UoKX  
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拒付支票to stop payment of a cheque :uCdq`SaQl  
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提示要求付款to present for payment ~@c-*  
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支付指定人payable to order ~ l )t|'6  
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已过期||无效out of date||stale ) h"Fla  
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请给出票人R/D||refer to drawer EZAm)5:]A  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds edN8-P(  
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文字与数字不一致words and figures differ JLW$+62  
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时间已过effects not cleared m+$/DD^-zl  
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停止付款payment stopped N[ Q#R~Hn<  
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支票毁损cheque mutilated e[p^ p!a  
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汇款||寄钱to remit||to send money JJNmpUJ  
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寄票供取款||支票支付to send a cheque for payment I$Eg$q  
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收款人a remittee yHtGp%j  
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国内汇票inland Bill y,1S& k  
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跟单汇票documentary bill L c{ !FG>  
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空头汇票accommodation bill I}1fEw>8  
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原始汇票original bill :Z]/Q/$  
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改写||换新票据renewed bill US"2O!u  
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即期汇票sight bill||bill on demand TR+Q4Y:  
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…days after date||…days after date…日后付款 `f2W;@V0  
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…months after date||…months after date…月后付款 #I bS  
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见票后…日付款…days after sight||…days sight k{zs578h2  
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见票后…月付款…months after sight||…months sight J~M H_N  
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同组票据set of bills O-y6!u$6&  
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单张汇票sola of exchange||sole of exchange dcV,_  
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远期汇票usance bill||bill at usance tn(?nQN3  
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长期汇票long bill hr )+P k  
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短期汇票short bill &/J.0d-*``  
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逾期汇票overdue bill BLl%D  
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宽限日期days of grace zN?$Sxttx  
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电汇telegraphic transfer (T.T) >o0&:h|>$'  
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邮汇postal order||postal note (Am.)||post office order||money order 2|T|K?R^  
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本票promissory note (P/N) FcA)RsMI*  
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押汇负责书||押汇保证书letter of hypothecation ~I/>i&|M1  
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副保||抵押品||付属担保物collateral security [i<$ZP  
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担保书trust receipt||letter of indemnity ?}1JL6mF{  
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承兑||认付acceptance DS[l,x  
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单张承兑general acceptance vBCZ/F[  
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有条件承兑qualified acceptance J4 '!  
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附条件认付conditional acceptance n/-p;#R  
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部分认付partial acceptance   v%l|S{>(  
    
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