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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。   Z*f%R\u  
会计报表statement of account po'b((q  
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往来帐目account current uYWgNNxdmo  
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现在往来帐||存款额current accout h~]e~u V  
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销货帐account sales 0G-obHe0  
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共同计算帐项joint account ?< ^8,H  
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未决帐项outstanding account Ipq0 1 +  
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贷方帐项credit account||creditor account  !QvmzuK  
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借方帐项debit account||debtor account _EP]|DTfr  
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应付帐||应付未付帐account payable `Mt|+iT$p  
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应收帐||应收未收帐account receivable 8<T~AU8'*  
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未决帐||老帐old account lEwQj[ k  
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现金帐cash account %Rf9 KQ  
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暂记帐||未定帐suspense account ^o _J0 ]m  
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过期帐||延滞帐overdue account||pastdue account 7?uDh'utt  
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杂项帐户sundry account '6){~ee S  
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详细帐单||明细表detail account v'?o#_La+  
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呆帐bad account ReM]I<WuY  
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会计项目title of account D=3Z] 'A  
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会计薄||帐薄account-book /%,aX [  
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营业报告书||损益计算表account of budiness||business report eHs38X  
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借贷细帐||交验帐account rendered pL[3,.@WA  
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明细帐account stated }ff^^7_  
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与…银行开立一户头to open an account with =8*ru\L:hr  
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与…银行建立交易to keep account with g)$KN,gGuO  
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继续记帐to keep account pi#a!Quf\  
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与…有交易to have an account with oidK_mU9q  
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清算||清理债务to make up an account LdOme [C1  
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清洁帐目||与…停止交易to close ones account with )h0>e9z>Y  
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结帐to close an account E.Th}+  
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清理未付款to ask an account||to demand an account v_U/0 0  
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结清差额to balance the account with z(.,BB[  
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清算to settle an account||to liquidate an account||to square an account ^q& Rl\  
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审查帐目||监查帐目to audit an account Uea2WJpX  
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检查帐目to examine an account Uj 4HV d  
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转入A的帐户to charge the amount to As account A-L)2.M  
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以计帐方式付款to pay on account :?z @T[-  
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代理某人||为某人on ones account||on account of one ^e_uprZWm  
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为自己计算||独立帐目on ones own account }LX!dDuwA  
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由某人收益并负风险on ones account and risk||for ones account and risk g%^/^<ei  
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由某人负担for ones account||for account of one x+%> 2qgj"  
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按某人指示||列入某人帐户by order and for account of one b"td]H3h  
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列入5月份帐目for May account \YF;/KwX$  
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编入某中帐项下to pass to the account of||to place to the account of i~<.@&vt  
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寄出清算书to send in an account||to send in render an account `GY]JVW  
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持票人cheque holder wA,-!m  
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不记名支票cheque to bearer||bearer cheque ].QzOV'  
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记名支票||认人支票cheque to order  aqi] 5,  
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到期支票antedated cheque r=RiuxxTq  
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未到期支票postdated cheque ~Hx>yn94e  
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保付支票certified cheque (ze9-!%  
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未获兑现支票,退票returned cheque v//Drj  
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横线支票crossed cheque C,<FV+r=^  
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普通横线general crossing ;_=dB[M  
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特别横线special crossing G/1V4-@  
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空白支票blank cheque .SWn/Kk  
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失效支票,过期支票stale cheque ).MV1@s  
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普通支票open cheque ;s$ P?('  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ?y~"\iP  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges S\2@~*{-8  
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支票换现金||兑现to cash a cheque [ofZ1hB4  
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清理票款to clear a cheque t"&qaG{  
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保证兑现to certify a cheque 6lQP+! EF  
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填写支票数额to fill up a cheque ZBc8 ^QZ  
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支票上划线to cross a cheque A+"'8%o9}  
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开发支票to make out a cheque mf gUf  
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签发支票,开立支票to draw a cheque||to issue a cheque *7yrm&@nG  
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透支支票to overdraw a cheque FOSC#W9E  
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背书支票to endorse a cheque yOm#c>X  
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请付票款||清付票款to pay a cheque||to honour a cheque X[1w(dU[  
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支票退票to dishonour a cheque #7naI*O  
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拒付支票to refuse a cheque &MJ`rj[%  
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拒付支票to stop payment of a cheque ~Z$Ro/;l  
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提示要求付款to present for payment V6r*fEhrT_  
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见票即付持票人payable to bearer ;b0;66C8|  
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支付指定人payable to order D<Z ]kR(  
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已过期||无效out of date||stale 4-W~ 1  
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请给出票人R/D||refer to drawer G$6mtw6[M  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )S|&3\  
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时间已过effects not cleared y+$a}=cb0  
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停止付款payment stopped j`_tb   
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支票毁损cheque mutilated ^2"w5F  
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汇款||寄钱to remit||to send money &IkHP/  
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跟单汇票documentary bill C40W@*6S2  
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空头汇票accommodation bill 57:27d0y  
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原始汇票original bill r1.OLn?C  
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改写||换新票据renewed bill pY (S]i  
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即期汇票sight bill||bill on demand XF99h&;9  
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…days after date||…days after date…日后付款 zCSLV>.F  
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…months after date||…months after date…月后付款 |}<!O@<|  
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见票后…日付款…days after sight||…days sight \,yg@ R  
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见票后…月付款…months after sight||…months sight 6 ('xIE(R  
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同组票据set of bills pcPRkYT[ M  
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单张汇票sola of exchange||sole of exchange @wa<nY d  
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远期汇票usance bill||bill at usance ' g Fewo  
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长期汇票long bill n16TQe"8  
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短期汇票short bill *AA78G|  
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逾期汇票overdue bill G>W:3y  
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宽限日期days of grace +g8uV hC  
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电汇telegraphic transfer (T.T) B-aJn8>/  
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邮汇postal order||postal note (Am.)||post office order||money order rYk   
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本票promissory note (P/N) %{^kmlO  
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押汇负责书||押汇保证书letter of hypothecation KS(Ms*k;'  
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副保||抵押品||付属担保物collateral security R,[+9U|4V  
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担保书trust receipt||letter of indemnity LQ=Fck~[r  
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承兑||认付acceptance ^tKJ}}  
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单张承兑general acceptance ^tFgkzXm  
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有条件承兑qualified acceptance ' C|yUsBC  
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附条件认付conditional acceptance OgB ZoTT  
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部分认付partial acceptance   /-jk_8@a  
    
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