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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。   k 4|*t}o7  
会计报表statement of account $F> #1:=v<  
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往来帐目account current ?9jl8r>  
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现在往来帐||存款额current accout kJ^)7_3  
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销货帐account sales ,{4G@:Fm  
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共同计算帐项joint account KC@F"/h`/  
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未决帐项outstanding account j2oHwt6"  
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贷方帐项credit account||creditor account , mpvGvAI  
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借方帐项debit account||debtor account *hJ&7w ~  
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应付帐||应付未付帐account payable NF/@'QRT  
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应收帐||应收未收帐account receivable /CpU.^V  
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新交易||新帐new account [&IJy  
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现金帐cash account 5C03)Go3Z  
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过期帐||延滞帐overdue account||pastdue account cc LTA  
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会计项目title of account TFIP>$*_C  
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会计薄||帐薄account-book \ O*8%  
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营业报告书||损益计算表account of budiness||business report 2ZZ%BV!s  
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借贷细帐||交验帐account rendered /7s^OkQ  
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与…银行建立交易to keep account with XZ|%9#6  
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清洁帐目||与…停止交易to close ones account with :1O49g3R  
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结帐to close an account aMLtZ7i>  
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结清差额to balance the account with v` G[6Z  
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清算to settle an account||to liquidate an account||to square an account 'yIz<o  
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审查帐目||监查帐目to audit an account y} .?`/Q#  
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检查帐目to examine an account n _H]*~4F  
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转入A的帐户to charge the amount to As account K:<0!C!  
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以计帐方式付款to pay on account %]KOxaf_z  
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为自己计算||独立帐目on ones own account F?3zw4Vt~  
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由某人收益并负风险on ones account and risk||for ones account and risk T`Jj$Lue{  
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按某人指示||列入某人帐户by order and for account of one =eB^( !M  
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列入5月份帐目for May account /bBFPrW  
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编入某中帐项下to pass to the account of||to place to the account of ~A-1x!YiU  
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寄出清算书to send in an account||to send in render an account +kdZfv>  
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支票陈票人cheque drawer UwQyAD]Ht  
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持票人cheque holder @4ECz>Q  
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不记名支票cheque to bearer||bearer cheque J-3%.fX,  
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记名支票||认人支票cheque to order a{deN9Qn  
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到期支票antedated cheque ? 016  
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未到期支票postdated cheque q/N1q&  
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保付支票certified cheque p\&Lbu zv  
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未获兑现支票,退票returned cheque 6_#:LFke  
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横线支票crossed cheque f(r=S Xa*  
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普通横线general crossing wm<`0}  
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特别横线special crossing i;GF/pi  
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空白支票blank cheque ,-C%+SC  
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失效支票,过期支票stale cheque  8>}k5Qu  
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普通支票open cheque hzT,0<nw  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount $P9'"a)Lm  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges (1t b  
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支票换现金||兑现to cash a cheque r )EuH.z  
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清理票款to clear a cheque Dd3GdG@*~  
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保证兑现to certify a cheque }m`+E+T4  
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填写支票数额to fill up a cheque *dTI4k  
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支票上划线to cross a cheque 2feiD?0  
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开发支票to make out a cheque da'7* &/  
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签发支票,开立支票to draw a cheque||to issue a cheque <b5J"i&m  
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透支支票to overdraw a cheque shn{]Y  
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背书支票to endorse a cheque l$>))cW!  
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请付票款||清付票款to pay a cheque||to honour a cheque ]0 g$ 3  
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支票退票to dishonour a cheque JfrPK/Vn  
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拒付支票to refuse a cheque Ot^<:\< `G  
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拒付支票to stop payment of a cheque ranlbxp2l  
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提示要求付款to present for payment 3RW3<n  
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见票即付持票人payable to bearer ]Uy cT3A  
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支付指定人payable to order {eQ') f  
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请给出票人R/D||refer to drawer {e3XmVAI  
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支票 ? 7H'#l  
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时间已过account closed #h Np1y2  
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更改处应加盖印章alterations require initials z ]d^%>Ef  
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停止付款payment stopped W/U_:^[-  
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支票毁损cheque mutilated Tt0:rQ.  
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汇款||寄钱to remit||to send money pxF<L\L?:  
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寄票供取款||支票支付to send a cheque for payment V&' :S{i  
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寄款人a remitter q0}?F  
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收款人a remittee d^&F%)AT  
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国内汇票inland Bill QSn%~o05  
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空头汇票accommodation bill C~2/ 5  
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原始汇票original bill MuQBn7F{c  
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改写||换新票据renewed bill m_%1I J  
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即期汇票sight bill||bill on demand =5P_xQx  
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…days after date||…days after date…日后付款 WC!bB  
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…months after date||…months after date…月后付款 _v=@MOI/J  
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见票后…日付款…days after sight||…days sight Mk=;UBb$X  
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见票后…月付款…months after sight||…months sight k'N `5M)  
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同组票据set of bills p[(VhbN  
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单张汇票sola of exchange||sole of exchange j+3~  
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远期汇票usance bill||bill at usance Kp *nOZ  
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长期汇票long bill N\<RQtDg  
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短期汇票short bill Q? a&q 0f  
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逾期汇票overdue bill Y[gj2vNe4g  
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宽限日期days of grace )5lo^Qb  
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电汇telegraphic transfer (T.T) >9W ;u`  
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邮汇postal order||postal note (Am.)||post office order||money order h0NM5   
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本票promissory note (P/N) SMaC{RPQ  
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押汇负责书||押汇保证书letter of hypothecation 1oaiA/bq  
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副保||抵押品||付属担保物collateral security Q44Pg$jp  
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担保书trust receipt||letter of indemnity \pZ,gF;y  
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承兑||认付acceptance I!.o & dk  
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单张承兑general acceptance Lm\N`  
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有条件承兑qualified acceptance XJsHy_6  
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附条件认付conditional acceptance 6 k+F TDL  
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部分认付partial acceptance   4H8vB^  
    
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