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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。   _V2^0CZ  
会计报表statement of account 4^r4O#  
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往来帐目account current .7 K)'  
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现在往来帐||存款额current accout C n"_x  
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销货帐account sales s5bqS'%  
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共同计算帐项joint account L@5sY0 M  
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未决帐项outstanding account tJG+k)EE  
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贷方帐项credit account||creditor account S j ly]  
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借方帐项debit account||debtor account 57fl<IM  
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应付帐||应付未付帐account payable C66 9:%  
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应收帐||应收未收帐account receivable eRqPZb"6MR  
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新交易||新帐new account $>8O2p7W  
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未决帐||老帐old account lak,lDt]  
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现金帐cash account iT;Ld $!{f  
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流水帐running account ken.#>w  
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暂记帐||未定帐suspense account 74 W Ky  
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过期帐||延滞帐overdue account||pastdue account C2aA])7 D  
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杂项帐户sundry account Qgf\"s  
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详细帐单||明细表detail account *8J 0yv  
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呆帐bad account d-C%R9  
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会计项目title of account qw*) R#=  
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会计薄||帐薄account-book 8f<y~L_(`  
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营业报告书||损益计算表account of budiness||business report ,>01Cs=t8  
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借贷细帐||交验帐account rendered z` YC3_d  
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明细帐account stated 'Hzc"<2Y\  
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与…银行开立一户头to open an account with ZPY&q&R  
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与…银行建立交易to keep account with #s81 k@#X  
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继续记帐to keep account +zd/<  
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与…有交易to have an account with  \m~p; B  
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作成会计帐||有往来帐项to make out an account with \EU^`o+  
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清算||清理债务to make up an account \ {]y(GT  
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清洁帐目||与…停止交易to close ones account with 83I 5n&)  
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结帐to close an account +}M3O]?4  
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清理未付款to ask an account||to demand an account <xF]ca  
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结清差额to balance the account with *!JB^5(H  
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清算to settle an account||to liquidate an account||to square an account >$ 9}"  
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审查帐目||监查帐目to audit an account ppNMXbXR  
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检查帐目to examine an account K)wWqC.  
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转入A的帐户to charge the amount to As account DBB&6~;?  
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以计帐方式付款to pay on account *9$SFe|&n:  
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代理某人||为某人on ones account||on account of one q)Nw$dW<  
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为自己计算||独立帐目on ones own account |k90aQO  
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由某人收益并负风险on ones account and risk||for ones account and risk ) c\Y!vS  
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按某人指示||列入某人帐户by order and for account of one A2:}bb~H  
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列入5月份帐目for May account <6Gs0\JB  
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编入某中帐项下to pass to the account of||to place to the account of ?l?l<`sTO  
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寄出清算书to send in an account||to send in render an account U?:P7YWy  
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支票薄cheque book |*NZ^6`@  
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支票陈票人cheque drawer =b:XL#VA  
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持票人cheque holder pvyEs|f=%  
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不记名支票cheque to bearer||bearer cheque dE_Xd :>  
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记名支票||认人支票cheque to order OA3J(4!"W  
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到期支票antedated cheque tjx8 UgSi  
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未到期支票postdated cheque !\7`I}:  
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保付支票certified cheque "frZ%mv  
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未获兑现支票,退票returned cheque H<_Tn$<zH.  
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横线支票crossed cheque ]H n:c'aT  
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普通横线general crossing OOSf<I*>  
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特别横线special crossing ;]-08lzO<4  
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空白支票blank cheque );.$  `0  
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失效支票,过期支票stale cheque pWRdI_  
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普通支票open cheque *LB-V%{|'  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount zq</(5H  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ;I*t5{  
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支票换现金||兑现to cash a cheque aE07#  
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清理票款to clear a cheque )W\ )kDh!  
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保证兑现to certify a cheque @JlT*:Dz  
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填写支票数额to fill up a cheque B@-\. m  
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支票上划线to cross a cheque ?/&X _O  
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开发支票to make out a cheque ia\Gmh  
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签发支票,开立支票to draw a cheque||to issue a cheque ByjfPb#  
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透支支票to overdraw a cheque k`>qb8,  
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背书支票to endorse a cheque <IR@/b!,  
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请付票款||清付票款to pay a cheque||to honour a cheque 9ls1y=M8J  
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支票退票to dishonour a cheque O8hx}dOjA  
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拒付支票to refuse a cheque 7V=deYt_p  
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拒付支票to stop payment of a cheque o7we'1(O  
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提示要求付款to present for payment ,?U(PEO\f  
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已过期||无效out of date||stale e+Mm!\ ;`  
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文字与数字不一致words and figures differ Yo5ged]i  
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时间已过account closed -uAGG?ZER  
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停止付款payment stopped SZgan  
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支票毁损cheque mutilated Mm^6*L]  
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汇款||寄钱to remit||to send money B8-Y)u1G  
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寄票供取款||支票支付to send a cheque for payment #4sSt-s&  
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收款人a remittee ) nn v{hN  
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国外汇票foreign Bill 1w?DSHe  
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国内汇票inland Bill 'P >h2^z  
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跟单汇票documentary bill [ %7oq;^J  
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空头汇票accommodation bill Bdf]?s[]  
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原始汇票original bill \M-$|04Qt  
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改写||换新票据renewed bill ;!N_8{ 7r  
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即期汇票sight bill||bill on demand 0Z~G:$O/i  
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…days after date||…days after date…日后付款 l 7=WO#Pb  
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…months after date||…months after date…月后付款 4wQ>HrS)(  
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见票后…日付款…days after sight||…days sight [ 6t!}q  
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见票后…月付款…months after sight||…months sight }7jg>3ng(  
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同组票据set of bills KZ)p\p<1  
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单张汇票sola of exchange||sole of exchange ~'l.g^p bv  
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远期汇票usance bill||bill at usance 7&z`N^dz{  
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长期汇票long bill  P7GF"/  
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短期汇票short bill b 64~Y|8  
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逾期汇票overdue bill SrVJ Q~ :>  
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宽限日期days of grace LAwl9YnG:  
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电汇telegraphic transfer (T.T) yU(k;A-  
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邮汇postal order||postal note (Am.)||post office order||money order IRZ?'Im  
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本票promissory note (P/N) ? 1g<] ?  
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押汇负责书||押汇保证书letter of hypothecation  0FHX  
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副保||抵押品||付属担保物collateral security ^6~CA  
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担保书trust receipt||letter of indemnity A}b<L g  
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承兑||认付acceptance ]OoqU-q  
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单张承兑general acceptance j0k"iv  
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有条件承兑qualified acceptance N"b>]Ab] ;  
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附条件认付conditional acceptance S)GWr"m-  
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部分认付partial acceptance   LD WFc_  
    
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