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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。   J6<rX[ yZe  
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往来帐目account current = P   
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现在往来帐||存款额current accout Er k?} E  
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销货帐account sales X{kpSA~  
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共同计算帐项joint account v=95_l  
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未决帐项outstanding account gKg-O  
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贷方帐项credit account||creditor account _W3Y\cs,-  
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借方帐项debit account||debtor account dO7;}>F$n  
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应付帐||应付未付帐account payable YK{a  
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应收帐||应收未收帐account receivable I?Q+9Rmm`J  
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新交易||新帐new account IF*&%pB  
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现金帐cash account .I$}KE)  
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暂记帐||未定帐suspense account b4,jN~ci  
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过期帐||延滞帐overdue account||pastdue account -pTI?  
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杂项帐户sundry account i~qfGl p6)  
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详细帐单||明细表detail account F!KV\?eM$  
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会计项目title of account Z^ tGu7x  
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会计薄||帐薄account-book IbdM9qo7  
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营业报告书||损益计算表account of budiness||business report By)3*<5a_  
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借贷细帐||交验帐account rendered 3YTIH2z 5  
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明细帐account stated vw r RZ"2  
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与…银行开立一户头to open an account with YmCbxYa7  
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与…银行建立交易to keep account with {h ^c  
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继续记帐to keep account ,9UCb$mh  
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与…有交易to have an account with Okoo(dfM  
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作成会计帐||有往来帐项to make out an account with wzxdVn 'S  
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清算||清理债务to make up an account vh{9'vd3el  
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清洁帐目||与…停止交易to close ones account with Y@ObwKcG  
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结帐to close an account >kZ6f4  
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清理未付款to ask an account||to demand an account 7|K3WuLL  
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结清差额to balance the account with IO*l vy  
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清算to settle an account||to liquidate an account||to square an account W  _J&M4  
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审查帐目||监查帐目to audit an account }i D$4\ L  
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检查帐目to examine an account ,>&?ty9o  
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转入A的帐户to charge the amount to As account y>@v>S  
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以计帐方式付款to pay on account FTbT9   
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代理某人||为某人on ones account||on account of one Z"l`e0 {  
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由某人收益并负风险on ones account and risk||for ones account and risk \%w7D6dEZ  
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由某人负担for ones account||for account of one 3{.9O$  
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按某人指示||列入某人帐户by order and for account of one ODM>Z8@W/  
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列入5月份帐目for May account ^U0apI  
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编入某中帐项下to pass to the account of||to place to the account of sW>P-  
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寄出清算书to send in an account||to send in render an account DI $ mD{  
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到期支票antedated cheque !513rNO  
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未到期支票postdated cheque !&`7  
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保付支票certified cheque 5kL#V  
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未获兑现支票,退票returned cheque ^!s}2GcS`  
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横线支票crossed cheque Ml_ :Q]kl^  
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空白支票blank cheque q|Tk+JH{5  
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失效支票,过期支票stale cheque 0~ I) /T  
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普通支票open cheque 'aSORVq^e[  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount NomK(%8m$  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges t"m`P1  
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支票换现金||兑现to cash a cheque 1>*<K/\qg  
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清理票款to clear a cheque z^a?t<+  
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保证兑现to certify a cheque .}opmI  
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填写支票数额to fill up a cheque H`..)zL|  
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开发支票to make out a cheque l$ @lk?dc  
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签发支票,开立支票to draw a cheque||to issue a cheque 7guxkN#  
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透支支票to overdraw a cheque ?`iBp+iBv  
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背书支票to endorse a cheque Tl-B[CT  
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请付票款||清付票款to pay a cheque||to honour a cheque m#P&Yd4T  
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支票退票to dishonour a cheque wVX0!y6  
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拒付支票to refuse a cheque ;anG F0x  
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拒付支票to stop payment of a cheque [0e mOS  
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支付指定人payable to order 195(Kr<5$  
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请给出票人R/D||refer to drawer //(c 1/s  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Gu-Sv!4p  
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停止付款payment stopped +Ta7b)  
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支票毁损cheque mutilated Tc{r}y[)  
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汇款||寄钱to remit||to send money 7GpSWM6  
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寄票供取款||支票支付to send a cheque for payment evq *&.6\  
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国内汇票inland Bill bR(rZu5  
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原始汇票original bill kl,I.2-  
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改写||换新票据renewed bill J ^m#984  
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即期汇票sight bill||bill on demand O~?H\2S  
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…days after date||…days after date…日后付款 FrT. <3  
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…months after date||…months after date…月后付款 ]/g&y5RG  
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见票后…日付款…days after sight||…days sight %Z_/MNI  
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见票后…月付款…months after sight||…months sight paCC'*bv  
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同组票据set of bills q9+`pj  
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单张汇票sola of exchange||sole of exchange Q+bZZMK5,U  
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远期汇票usance bill||bill at usance hSkI]%  
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长期汇票long bill X%X`o%AqC  
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短期汇票short bill v[l={am{/  
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逾期汇票overdue bill EN2H[i+,  
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电汇telegraphic transfer (T.T) |YnT;q  
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邮汇postal order||postal note (Am.)||post office order||money order 1CmjEAv%/  
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本票promissory note (P/N) zn)Kl%N^  
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押汇负责书||押汇保证书letter of hypothecation ^[g7B"`K5  
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副保||抵押品||付属担保物collateral security d:!A`sk7  
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担保书trust receipt||letter of indemnity b[Qe} `W  
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承兑||认付acceptance Yc3Rq4I'G  
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单张承兑general acceptance AD>X'J u8  
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有条件承兑qualified acceptance FNR<=M  
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附条件认付conditional acceptance 6DT ^:LHS  
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部分认付partial acceptance   9 $*O^  
    
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