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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。   9m}c2:p  
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往来帐目account current )5l9!1j  
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现在往来帐||存款额current accout ek]CTUl*  
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销货帐account sales LE@`TPg$R  
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共同计算帐项joint account zP#%ya :I  
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未决帐项outstanding account YJ~3eZQ  
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贷方帐项credit account||creditor account 5mF"nY&lI  
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借方帐项debit account||debtor account J(%kcueb  
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应付帐||应付未付帐account payable Zv)x-48  
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应收帐||应收未收帐account receivable H| 1O>p&  
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未决帐||老帐old account "8h7"WR  
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现金帐cash account }0?\H)/edP  
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流水帐running account NM_Xy<.~E  
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过期帐||延滞帐overdue account||pastdue account W6 U** ir.  
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杂项帐户sundry account I>(\B|\6  
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详细帐单||明细表detail account 7r4|>F  
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呆帐bad account e=m=IVY #W  
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会计项目title of account 8A ;)5!  
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会计薄||帐薄account-book 3</gK$f2  
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营业报告书||损益计算表account of budiness||business report %2jRJ  
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借贷细帐||交验帐account rendered \6)]!$F6:  
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明细帐account stated RMvq\J}w!  
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与…银行建立交易to keep account with 8$TSQ~  
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继续记帐to keep account w 4fz!l]  
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与…有交易to have an account with ZZu{c t9  
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作成会计帐||有往来帐项to make out an account with L]kd.JJvy  
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结帐to close an account ~9[O'  
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结清差额to balance the account with v6 C$Y+5~  
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清算to settle an account||to liquidate an account||to square an account v8} vk]b  
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审查帐目||监查帐目to audit an account q S qS@+p  
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检查帐目to examine an account Kcvst C`  
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代理某人||为某人on ones account||on account of one @j xP3:s  
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为自己计算||独立帐目on ones own account w^"IR  
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由某人收益并负风险on ones account and risk||for ones account and risk bp!Jjct  
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由某人负担for ones account||for account of one g<N;31:c\  
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按某人指示||列入某人帐户by order and for account of one : eCeJ~&E  
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寄出清算书to send in an account||to send in render an account a%A!Dz S  
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不记名支票cheque to bearer||bearer cheque c"v75lW-J  
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记名支票||认人支票cheque to order W|D kq  
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到期支票antedated cheque (-g*U#   
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未到期支票postdated cheque w`;HwK$ ,  
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保付支票certified cheque IH;sVT $M  
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未获兑现支票,退票returned cheque 8[KKi~A  
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横线支票crossed cheque ZRG Cy5Rk  
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空白支票blank cheque -;7 xUNQ  
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失效支票,过期支票stale cheque lN#j%0MaUo  
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普通支票open cheque b^VRpv  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount %dzt'uz  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges A?H#bRAs  
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支票换现金||兑现to cash a cheque ;OlnIxH(W  
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清理票款to clear a cheque ^OKm (  
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保证兑现to certify a cheque AioW*`[WjA  
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填写支票数额to fill up a cheque x4I!f)8Q  
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开发支票to make out a cheque g>VtPS5 y  
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签发支票,开立支票to draw a cheque||to issue a cheque L<!h3n  
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透支支票to overdraw a cheque epsRv&LfC  
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背书支票to endorse a cheque zIF1A*UH  
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请付票款||清付票款to pay a cheque||to honour a cheque 2H`r:x<Z-  
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拒付支票to refuse a cheque NOTG|\{  
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拒付支票to stop payment of a cheque %`b s<ZWT  
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提示要求付款to present for payment %1{S{FB  
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见票即付持票人payable to bearer @g[ijs\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @w33u^  
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文字与数字不一致words and figures differ |+h x2?Nv  
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时间已过account closed Zq{gp1WC  
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时间已过effects not cleared h1'm[Y  
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停止付款payment stopped 'QpDx&~QP  
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支票毁损cheque mutilated KsTE)@ F:  
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汇款||寄钱to remit||to send money HH3Z?g  
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寄票供取款||支票支付to send a cheque for payment A{3nz DLI  
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寄款人a remitter %U[H`E  
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国内汇票inland Bill &[ |Z2}  
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空头汇票accommodation bill H-% B<7  
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原始汇票original bill hBD mC_\~  
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改写||换新票据renewed bill FbCuXS=+`  
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即期汇票sight bill||bill on demand I!Fd~g9I4  
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…days after date||…days after date…日后付款 5IRUG)Icr  
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…months after date||…months after date…月后付款 F\<{:wu   
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见票后…日付款…days after sight||…days sight 5',&8  
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见票后…月付款…months after sight||…months sight t &o&gb  
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同组票据set of bills pWeD,!f  
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单张汇票sola of exchange||sole of exchange #_'^oGz`  
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远期汇票usance bill||bill at usance DNRWE1P2bg  
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长期汇票long bill M?qvI  
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短期汇票short bill |cl*wFm|3  
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逾期汇票overdue bill O]?PC^GGY  
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宽限日期days of grace @h%Nn)QBq  
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电汇telegraphic transfer (T.T) "|/Q5 *L  
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邮汇postal order||postal note (Am.)||post office order||money order ` c"  
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本票promissory note (P/N) #1p\\Av  
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押汇负责书||押汇保证书letter of hypothecation ZQ_AqzT3D  
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副保||抵押品||付属担保物collateral security G|z%T`!U1;  
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担保书trust receipt||letter of indemnity D=}\]Krmay  
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承兑||认付acceptance +.QJZo_  
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单张承兑general acceptance 0xfF  
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有条件承兑qualified acceptance ZKai*q4?  
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附条件认付conditional acceptance XJ7pX1nf  
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部分认付partial acceptance   s%1Z raMvJ  
    
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