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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。   \C5YVl#  
会计报表statement of account ~C6 d5\  
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往来帐目account current 'due'| #^  
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现在往来帐||存款额current accout "~0m_brf  
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销货帐account sales s9>f5u?dK  
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共同计算帐项joint account U8KB @E  
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未决帐项outstanding account S# Tc{@e  
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贷方帐项credit account||creditor account v=zqj}T  
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借方帐项debit account||debtor account hqIYo .<  
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应付帐||应付未付帐account payable ;UTT>j  
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应收帐||应收未收帐account receivable r|wB& PGW  
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新交易||新帐new account qq" &Bc>  
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未决帐||老帐old account NWWag}  
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暂记帐||未定帐suspense account :9un6A9JS  
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过期帐||延滞帐overdue account||pastdue account Tap=K|b ]  
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杂项帐户sundry account ]vj4E"2;  
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详细帐单||明细表detail account np3$bqm  
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呆帐bad account M,xhQ{eBY  
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会计项目title of account 7L~LpB  
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会计薄||帐薄account-book #U45H.Rz  
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营业报告书||损益计算表account of budiness||business report hz#S b~g  
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借贷细帐||交验帐account rendered sVP[7&vr~  
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明细帐account stated me]O  
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与…银行建立交易to keep account with yNp  l0 d  
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继续记帐to keep account YrAaL"20  
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与…有交易to have an account with 2yqm$i9C  
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作成会计帐||有往来帐项to make out an account with =L_L/"*rel  
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清算||清理债务to make up an account &W/C2cpmR  
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清洁帐目||与…停止交易to close ones account with s_Y1rD*B  
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结帐to close an account EoLF7j<W  
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清理未付款to ask an account||to demand an account p"^^9'`=  
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结清差额to balance the account with cy=,Dr9O  
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清算to settle an account||to liquidate an account||to square an account 7aTo! T  
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审查帐目||监查帐目to audit an account ;c73:'e  
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检查帐目to examine an account k1y&' 3%  
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转入A的帐户to charge the amount to As account 'qBg^c  
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以计帐方式付款to pay on account Qg  
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代理某人||为某人on ones account||on account of one xy`aR< L  
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为自己计算||独立帐目on ones own account Ni IX^&N1  
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由某人收益并负风险on ones account and risk||for ones account and risk  K9   
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由某人负担for ones account||for account of one * EOIgQp  
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按某人指示||列入某人帐户by order and for account of one ' U{?"FP  
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列入5月份帐目for May account P:t|'t  
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编入某中帐项下to pass to the account of||to place to the account of \^SL Zhe  
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寄出清算书to send in an account||to send in render an account \tLJ( <8  
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支票薄cheque book sxJKu  
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支票陈票人cheque drawer "t~I;%$[  
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持票人cheque holder z~+_sTu  
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不记名支票cheque to bearer||bearer cheque ,7SLc+  
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记名支票||认人支票cheque to order 8dq{.B?  
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到期支票antedated cheque :2Qm*Y&_$V  
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未到期支票postdated cheque }b2U o&][  
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保付支票certified cheque PHi'&)|  
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未获兑现支票,退票returned cheque D}px=?  
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横线支票crossed cheque ,W5pe#n  
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普通横线general crossing ;#78`x2  
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空白支票blank cheque %MU<S9k  
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失效支票,过期支票stale cheque xO9,,w47  
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普通支票open cheque 'SY jEhvw  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 2$yKa5SaX  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges # Fw<R'c  
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支票换现金||兑现to cash a cheque :35J<oG  
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清理票款to clear a cheque eg~$WB ;1  
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保证兑现to certify a cheque lEQ 63)Z  
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填写支票数额to fill up a cheque )_ NQ*m  
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支票上划线to cross a cheque KqcelI?-I  
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开发支票to make out a cheque &?9p\oY[  
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签发支票,开立支票to draw a cheque||to issue a cheque L'J$jB5cP  
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透支支票to overdraw a cheque [`=|^2n?  
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背书支票to endorse a cheque .oO_x>  
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请付票款||清付票款to pay a cheque||to honour a cheque ]r$S{<  
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拒付支票to refuse a cheque l|%7)2TyG)  
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拒付支票to stop payment of a cheque qe"5&cc1  
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提示要求付款to present for payment A*n'"+_  
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见票即付持票人payable to bearer -J:](p   
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支付指定人payable to order . m7iXd{  
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请给出票人R/D||refer to drawer CYEqH2"3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6.EfM^[  
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文字与数字不一致words and figures differ VMad ]bEf  
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时间已过account closed yf3%g\k  
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时间已过effects not cleared M4nM%qRGQ  
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停止付款payment stopped <rRm bFH#  
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支票毁损cheque mutilated :n0(gB  
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汇款||寄钱to remit||to send money (66X  
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寄票供取款||支票支付to send a cheque for payment m ~fqZK  
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寄款人a remitter ^T(l3r  
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收款人a remittee .N_0rPO,Kw  
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国内汇票inland Bill Y8 m|f  
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跟单汇票documentary bill <~"qz*_  
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空头汇票accommodation bill ``w,CP ?  
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原始汇票original bill Yi7`iC  
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改写||换新票据renewed bill Fd5{pM3  
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即期汇票sight bill||bill on demand KSh<_`j  
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…days after date||…days after date…日后付款 7k+UCi u>  
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…months after date||…months after date…月后付款 /Lu wPM  
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见票后…日付款…days after sight||…days sight CN\s,. ]  
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见票后…月付款…months after sight||…months sight :!g|0CF_  
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同组票据set of bills >9<h?F%S  
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单张汇票sola of exchange||sole of exchange i1FFf[[L  
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远期汇票usance bill||bill at usance Yfxc$ub  
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长期汇票long bill `j_R ?mY  
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短期汇票short bill rIW`(IG_  
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逾期汇票overdue bill G dL\  
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宽限日期days of grace Ujq)h:`  
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电汇telegraphic transfer (T.T) T_v  
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邮汇postal order||postal note (Am.)||post office order||money order EU>@k{Qt  
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本票promissory note (P/N) OSfwA&  
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押汇负责书||押汇保证书letter of hypothecation ^h^j:!76j  
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副保||抵押品||付属担保物collateral security r8^1JJ~\  
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担保书trust receipt||letter of indemnity 1D=My1B  
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承兑||认付acceptance ELY$ ]^T  
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单张承兑general acceptance -#rFCfPy^  
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有条件承兑qualified acceptance DU}q4u@ )  
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附条件认付conditional acceptance c{FvMV2em  
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部分认付partial acceptance   Hb!Q}V+Kb8  
    
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