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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。   U_aI!`WXd  
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现在往来帐||存款额current accout nHXPEbq-g  
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销货帐account sales x=W s)&H_Y  
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共同计算帐项joint account T51oNO%^  
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未决帐项outstanding account gLo&~|=L-  
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贷方帐项credit account||creditor account  =/ !A  
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借方帐项debit account||debtor account XWz~*@ci  
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应付帐||应付未付帐account payable X^m @*,[s  
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应收帐||应收未收帐account receivable n*|8 (fD  
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过期帐||延滞帐overdue account||pastdue account ^M1O)   
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杂项帐户sundry account B=%YD"FAv  
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详细帐单||明细表detail account MY&?*pV)  
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呆帐bad account rN {5^+w  
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会计项目title of account yv5c0G.D  
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会计薄||帐薄account-book OadGwa\:s  
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营业报告书||损益计算表account of budiness||business report a'\fS7aE0l  
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借贷细帐||交验帐account rendered (Z>vbi%  
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明细帐account stated 3],[6%w  
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与…银行开立一户头to open an account with }j#c#''i  
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与…银行建立交易to keep account with T(eNK c2  
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继续记帐to keep account QEq>zuz5;  
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与…有交易to have an account with 0o&7l%Y/  
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作成会计帐||有往来帐项to make out an account with R&s\h"=*  
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清算||清理债务to make up an account z4c{W~}`  
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清洁帐目||与…停止交易to close ones account with ]1n =O"vE  
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结帐to close an account <al/>7z' O  
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清理未付款to ask an account||to demand an account XQL]I$?  
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结清差额to balance the account with 2p|[yZ  
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清算to settle an account||to liquidate an account||to square an account seEG~/U<  
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审查帐目||监查帐目to audit an account x*uQBNf=  
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检查帐目to examine an account v-mhqhb  
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转入A的帐户to charge the amount to As account X8(, ,>_  
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以计帐方式付款to pay on account D|p`~(  
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代理某人||为某人on ones account||on account of one O_jf)N\pi  
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为自己计算||独立帐目on ones own account b-rgiR$cg  
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由某人收益并负风险on ones account and risk||for ones account and risk pO.+hy  
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由某人负担for ones account||for account of one Z2,[-8,Kx  
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按某人指示||列入某人帐户by order and for account of one ,s*-2Sz  
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列入5月份帐目for May account \/Z?QBFvz  
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编入某中帐项下to pass to the account of||to place to the account of Bg?f}nu7  
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寄出清算书to send in an account||to send in render an account gn>qd6P  
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不记名支票cheque to bearer||bearer cheque VM 3~W  
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记名支票||认人支票cheque to order 8T&.8r  
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到期支票antedated cheque &!|'EW  
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未到期支票postdated cheque 4<j)1i=A  
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保付支票certified cheque 3`%]3qd}  
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未获兑现支票,退票returned cheque DZ-2Z@{PX  
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横线支票crossed cheque v- 793pr  
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空白支票blank cheque #YiphR&  
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失效支票,过期支票stale cheque v,[E*qMN  
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普通支票open cheque aVE/qXB  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount B - 1Kfc  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges )w_hbU_Pb&  
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支票换现金||兑现to cash a cheque r,r"?}Z  
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清理票款to clear a cheque 1)BIh~1{p  
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保证兑现to certify a cheque :5#iVa#<  
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填写支票数额to fill up a cheque qCI0[U@  
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支票上划线to cross a cheque 9TU B3x^  
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开发支票to make out a cheque 3| F\a|N  
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签发支票,开立支票to draw a cheque||to issue a cheque Ol)M0u  
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透支支票to overdraw a cheque CP LsSv5  
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背书支票to endorse a cheque i{}Q5iy  
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请付票款||清付票款to pay a cheque||to honour a cheque \os"j  
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支票退票to dishonour a cheque #RWmP$+#=  
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拒付支票to refuse a cheque c#T0n !}  
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拒付支票to stop payment of a cheque FK,Jk04on  
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见票即付持票人payable to bearer p&cJo<]=LE  
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支付指定人payable to order Kz9h{ Tu4  
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请给出票人R/D||refer to drawer bcE%EQ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x\!Uk!fM  
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文字与数字不一致words and figures differ 1 Ll<^P  
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时间已过account closed _9Y7. 5  
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更改处应加盖印章alterations require initials Y]!{ n W  
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时间已过effects not cleared Lv`NS+fX  
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停止付款payment stopped |UZhMF4/-L  
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支票毁损cheque mutilated fb||q-E  
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汇款||寄钱to remit||to send money fooQqWC)  
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寄票供取款||支票支付to send a cheque for payment 9e:}q O5)  
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收款人a remittee \x_fP;ma=_  
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国内汇票inland Bill @94_'i7\  
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跟单汇票documentary bill ages-Z_X  
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空头汇票accommodation bill S2jO  
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原始汇票original bill }m~2[5q%/  
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改写||换新票据renewed bill n./onv  
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即期汇票sight bill||bill on demand nFn@Z'T$N  
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…days after date||…days after date…日后付款 =m4_8)-8u  
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…months after date||…months after date…月后付款 # Z*nc0C  
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见票后…日付款…days after sight||…days sight i8`&XGEd  
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见票后…月付款…months after sight||…months sight U~SOHfZ%(  
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同组票据set of bills ms8PFu(f  
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单张汇票sola of exchange||sole of exchange 0;-S){  
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远期汇票usance bill||bill at usance &/7 AW(?  
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长期汇票long bill ;X u&['  
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短期汇票short bill OC'cP[$ _  
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逾期汇票overdue bill /q %TjQ}F  
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宽限日期days of grace t_YiF%}s&#  
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电汇telegraphic transfer (T.T) t-SGG{  
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邮汇postal order||postal note (Am.)||post office order||money order ru)%0Cyx  
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本票promissory note (P/N) &adKK YN  
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押汇负责书||押汇保证书letter of hypothecation WJ\YKXG  
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副保||抵押品||付属担保物collateral security C,-V>bx g  
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担保书trust receipt||letter of indemnity D?]aYCT  
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承兑||认付acceptance 8Md*9E#J("  
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单张承兑general acceptance (XT^<#Ga  
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有条件承兑qualified acceptance fCZbIt)Eh  
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附条件认付conditional acceptance GS$OrUA  
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部分认付partial acceptance   H@__%KBw  
    
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