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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。   ,3bAlc8D7  
会计报表statement of account en8l:INX  
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往来帐目account current tW \q;_DSr  
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现在往来帐||存款额current accout pVC; ''E  
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销货帐account sales *:,y`!F=y  
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共同计算帐项joint account 1J[|Ow  
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未决帐项outstanding account YnwP\Arfq  
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贷方帐项credit account||creditor account hC2_Yr>N%  
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借方帐项debit account||debtor account ~,O}wT6q  
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应付帐||应付未付帐account payable tN&_f==e  
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应收帐||应收未收帐account receivable ;eiqzdP  
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新交易||新帐new account cP &XkAQ  
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未决帐||老帐old account ZY{zFg9  
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现金帐cash account &Ez]pKjB  
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流水帐running account _/%,ZoZ2  
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暂记帐||未定帐suspense account [!CIBK99  
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过期帐||延滞帐overdue account||pastdue account 1L:sck5k  
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杂项帐户sundry account mFu0$N6]H  
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详细帐单||明细表detail account nax(V   
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呆帐bad account S0uEz;cE  
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会计项目title of account IU*w 'a  
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会计薄||帐薄account-book hR1n@/nh  
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营业报告书||损益计算表account of budiness||business report % m5&U6  
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借贷细帐||交验帐account rendered t/4&=]n\u  
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明细帐account stated Cm5:_K`;]  
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与…银行开立一户头to open an account with 6HyndB^  
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与…银行建立交易to keep account with =Q!)xEK  
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继续记帐to keep account uuA q\YZy/  
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与…有交易to have an account with =(^-s Jk  
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作成会计帐||有往来帐项to make out an account with #s-^4znv9  
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清算||清理债务to make up an account >O:31Uk  
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清洁帐目||与…停止交易to close ones account with ,>^6ztM  
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结帐to close an account m\}8N u  
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清理未付款to ask an account||to demand an account FHu -';  
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结清差额to balance the account with ;-OnCLr  
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清算to settle an account||to liquidate an account||to square an account H.D1|sU  
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审查帐目||监查帐目to audit an account _msV3JBr  
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检查帐目to examine an account I-fjqo3  
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转入A的帐户to charge the amount to As account [F^qa/vJ10  
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以计帐方式付款to pay on account GAZw4 dz  
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代理某人||为某人on ones account||on account of one ]<pnHh+2A  
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为自己计算||独立帐目on ones own account ;>eD`Wh  
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由某人收益并负风险on ones account and risk||for ones account and risk "funFvY  
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由某人负担for ones account||for account of one V-y"@0%1  
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按某人指示||列入某人帐户by order and for account of one 4k HFfc  
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列入5月份帐目for May account +h64idM{U  
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寄出清算书to send in an account||to send in render an account J3]!<v=  
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支票薄cheque book F:PaVr3q  
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支票陈票人cheque drawer iqzl(9o.D  
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持票人cheque holder S$CO T)7  
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不记名支票cheque to bearer||bearer cheque vybQ}dscn  
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记名支票||认人支票cheque to order dDuT,zP  
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到期支票antedated cheque =h?Q.vad  
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未到期支票postdated cheque a,o>E4#c  
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保付支票certified cheque _eB?G  
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未获兑现支票,退票returned cheque }uI(D&?+h  
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横线支票crossed cheque ~~U2Sr  
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普通横线general crossing !J34yro+s  
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特别横线special crossing \z}/=Qgc  
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空白支票blank cheque o<`)cb }  
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失效支票,过期支票stale cheque hcQvL>  
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普通支票open cheque ,"U8Fgf[r  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 1vcI`8%S+u  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges lO/<xSjNd  
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支票换现金||兑现to cash a cheque 0y$aGAUm  
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清理票款to clear a cheque xF)AuGdp\  
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保证兑现to certify a cheque eSZS`(#!(  
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填写支票数额to fill up a cheque 2e}${NZN  
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支票上划线to cross a cheque 'hl>pso.  
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开发支票to make out a cheque jB]tq2i  
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签发支票,开立支票to draw a cheque||to issue a cheque a^qLyF& F  
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透支支票to overdraw a cheque <{7CS=)  
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背书支票to endorse a cheque .gNWDk0$Y  
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请付票款||清付票款to pay a cheque||to honour a cheque 'iO?M'0gE#  
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支票退票to dishonour a cheque OKfJ  
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拒付支票to refuse a cheque xwa5dtcn g  
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拒付支票to stop payment of a cheque U0'>(FP~2  
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提示要求付款to present for payment {S(d5o8  
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见票即付持票人payable to bearer 2't<Hl1qN  
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支付指定人payable to order {]plT~{e  
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已过期||无效out of date||stale kH1hsDe|&y  
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请给出票人R/D||refer to drawer />;1 }  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \]}|m<R  
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文字与数字不一致words and figures differ Ar4E $\W  
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支票 [H z_x(t26  
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时间已过account closed )ALPMmlRs  
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时间已过effects not cleared l CHaRR7  
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停止付款payment stopped 8A}w}h  
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支票毁损cheque mutilated =LV7K8FSd  
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汇款||寄钱to remit||to send money T%~w~stW  
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寄票供取款||支票支付to send a cheque for payment ,gGIkl&  
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寄款人a remitter "MHm9D?5  
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收款人a remittee fe PH=C  
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国内汇票inland Bill 4k/B=%l  
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跟单汇票documentary bill S3#NGBZ/  
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空头汇票accommodation bill s~e<Pr?yu  
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原始汇票original bill 9V&} %  
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改写||换新票据renewed bill +&hhj~I.  
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即期汇票sight bill||bill on demand EUBJnf:q  
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…days after date||…days after date…日后付款 ( w4w  
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…months after date||…months after date…月后付款 4I7B #{  
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见票后…日付款…days after sight||…days sight vTnrSNdSE  
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见票后…月付款…months after sight||…months sight nW)-bAV<  
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同组票据set of bills 'ec G:B`S  
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单张汇票sola of exchange||sole of exchange RLnsy,  
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远期汇票usance bill||bill at usance vjo@aY.x  
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长期汇票long bill 6yDj1PI  
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短期汇票short bill S8=Am7D] 1  
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逾期汇票overdue bill ^3>Qf  
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宽限日期days of grace '(ZJsw  
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电汇telegraphic transfer (T.T) 0P MF)';R  
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邮汇postal order||postal note (Am.)||post office order||money order aJ!(c}N~97  
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本票promissory note (P/N) [{s 1= c  
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押汇负责书||押汇保证书letter of hypothecation B/:+(|  
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副保||抵押品||付属担保物collateral security tYe+7s  
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担保书trust receipt||letter of indemnity $A4rdhvd  
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承兑||认付acceptance 3CKd[=-Z  
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单张承兑general acceptance [RAzKzC\M  
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有条件承兑qualified acceptance tQ,,krw~  
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附条件认付conditional acceptance @yGK $<R  
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部分认付partial acceptance   bqo+ b{i\  
    
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