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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。   |Tf}8e  
会计报表statement of account =36vsps=  
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往来帐目account current (s,Nq~O  
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现在往来帐||存款额current accout P\*-n"  
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销货帐account sales <!-8g!  
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共同计算帐项joint account bhnm<RZ  
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未决帐项outstanding account  &5O  
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贷方帐项credit account||creditor account lVARe3#  
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借方帐项debit account||debtor account 3!Rb {  
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应付帐||应付未付帐account payable D3HE~zkI  
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应收帐||应收未收帐account receivable d3&gHt2  
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新交易||新帐new account /49PF:$?  
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未决帐||老帐old account jt S+y)2  
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现金帐cash account B5  C]4  
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流水帐running account (W5E\hjJ  
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暂记帐||未定帐suspense account 5l=B,%s  
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过期帐||延滞帐overdue account||pastdue account ?" {+m  
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杂项帐户sundry account 6mep|![6  
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详细帐单||明细表detail account vk5pnCM^3  
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呆帐bad account _-% ay  
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会计项目title of account `RthX\Tof  
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会计薄||帐薄account-book W#u}d2mP  
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营业报告书||损益计算表account of budiness||business report 7Kk rfJqN  
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借贷细帐||交验帐account rendered i#kRVua/  
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明细帐account stated Yo| H`m,  
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与…银行开立一户头to open an account with }2`S@Rq.WW  
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与…银行建立交易to keep account with Se0/ysVB  
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继续记帐to keep account Qbl6~>T  
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与…有交易to have an account with %(6f  
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作成会计帐||有往来帐项to make out an account with Y1`.  
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清算||清理债务to make up an account K O)<Zh  
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清洁帐目||与…停止交易to close ones account with {H])Fob  
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结帐to close an account }ZVNDvGH  
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清理未付款to ask an account||to demand an account f1=8I_>=  
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结清差额to balance the account with @C z1rKU^l  
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清算to settle an account||to liquidate an account||to square an account _ORW'(:Z  
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审查帐目||监查帐目to audit an account wV5<sH__  
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检查帐目to examine an account :-6_X<  
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转入A的帐户to charge the amount to As account 4 Qw;r  
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以计帐方式付款to pay on account xUSIck  
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代理某人||为某人on ones account||on account of one -C8awtbC  
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为自己计算||独立帐目on ones own account 0;XnNz3&  
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由某人收益并负风险on ones account and risk||for ones account and risk .0a$ E`V=D  
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由某人负担for ones account||for account of one 'E7|L@X"r  
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按某人指示||列入某人帐户by order and for account of one UhEnW8^bz1  
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列入5月份帐目for May account ] xH `  
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编入某中帐项下to pass to the account of||to place to the account of J7l1-  
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寄出清算书to send in an account||to send in render an account a]ftE\99  
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支票薄cheque book (>Tu~Vo  
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支票陈票人cheque drawer 4{J%`H`Q!  
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持票人cheque holder M VsIyP  
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不记名支票cheque to bearer||bearer cheque Q *lZ;~R  
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记名支票||认人支票cheque to order HZM&QZHx)`  
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到期支票antedated cheque J.*dA j  
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未到期支票postdated cheque Gh@QR`xxc  
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保付支票certified cheque A!hkofQ  
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未获兑现支票,退票returned cheque Qs*g)Yr  
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横线支票crossed cheque CFn!P;.!  
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普通横线general crossing qf+I2 kyS  
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特别横线special crossing dRt]9gIsx  
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空白支票blank cheque JZN'U<R  
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失效支票,过期支票stale cheque A=E1S{C  
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普通支票open cheque MyAi)Mz~o  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount d\D.l^  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges &+d>xy\^/  
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支票换现金||兑现to cash a cheque "\)j=MI8u+  
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清理票款to clear a cheque |Fm(  
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保证兑现to certify a cheque xP "7B9B  
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填写支票数额to fill up a cheque g%Sl+gWdJ  
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支票上划线to cross a cheque d b'Jl^  
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开发支票to make out a cheque bb `GV  
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签发支票,开立支票to draw a cheque||to issue a cheque yF0\$%H>$  
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透支支票to overdraw a cheque  pQKR  
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背书支票to endorse a cheque w$MFCJ:p&  
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请付票款||清付票款to pay a cheque||to honour a cheque J=JYf_=4bc  
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支票退票to dishonour a cheque wC+_S*M-K  
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拒付支票to refuse a cheque _~ZNX+4  
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拒付支票to stop payment of a cheque .&:y+Oww~  
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提示要求付款to present for payment (LbAP9Zj#f  
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见票即付持票人payable to bearer :vZ8n6J[  
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支付指定人payable to order 1D%3|_id^  
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已过期||无效out of date||stale :iqFC >D  
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请给出票人R/D||refer to drawer " uf*?m3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t\Pn67t  
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文字与数字不一致words and figures differ d*Q:[RUf,  
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支票 K;moV| j  
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时间已过account closed uTgBnv( Y*  
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更改处应加盖印章alterations require initials =.NZ {G  
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时间已过effects not cleared ^T*^L=L_(  
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停止付款payment stopped %.^8&4$+  
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支票毁损cheque mutilated (}E-+:vFU  
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汇款||寄钱to remit||to send money rK&ofc]f$  
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寄票供取款||支票支付to send a cheque for payment $T* ##kyE9  
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寄款人a remitter &X0/7)* "v  
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收款人a remittee  yH_L<n  
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国外汇票foreign Bill JHpoW}7QB  
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国内汇票inland Bill ^aVoH/q*C  
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跟单汇票documentary bill 3$f%{~3  
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空头汇票accommodation bill :H[E W3Q  
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原始汇票original bill oiAU}iK:  
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改写||换新票据renewed bill DJgk"'  
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即期汇票sight bill||bill on demand @(.?e<  
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…days after date||…days after date…日后付款 e2w$":6>  
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…months after date||…months after date…月后付款 u&l2s&i  
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见票后…日付款…days after sight||…days sight DoWY*2E  
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见票后…月付款…months after sight||…months sight %_+9y??  
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同组票据set of bills Y5LESZWo  
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单张汇票sola of exchange||sole of exchange ^ 8)&~q*  
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远期汇票usance bill||bill at usance d%9I*Qo0,  
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长期汇票long bill ,)V*xpp  
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短期汇票short bill Hk2@X(  
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逾期汇票overdue bill Fhn883  
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宽限日期days of grace &m8B%9w  
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电汇telegraphic transfer (T.T) < Q\`2{  
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邮汇postal order||postal note (Am.)||post office order||money order ABhza|  
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本票promissory note (P/N) { KwLcSn  
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押汇负责书||押汇保证书letter of hypothecation AG}' W  
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副保||抵押品||付属担保物collateral security .[cT3l/t  
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担保书trust receipt||letter of indemnity 7M;Y#=sR  
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承兑||认付acceptance 5tq$SF42X  
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单张承兑general acceptance 8QC:ro  
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有条件承兑qualified acceptance '[-H].-!   
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附条件认付conditional acceptance 4QI vxH  
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部分认付partial acceptance   K=(&iq!VO  
    
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