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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。   FG!X"<he  
会计报表statement of account z|(+|pV(  
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往来帐目account current 3u\;j; Td!  
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现在往来帐||存款额current accout FHPXu59u  
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销货帐account sales P0-Fc@&Y  
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共同计算帐项joint account KYxBVgJ  
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未决帐项outstanding account 5Y3i|cj  
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贷方帐项credit account||creditor account :9|W#d{o  
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借方帐项debit account||debtor account *}):<nB$^  
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应付帐||应付未付帐account payable J%]D%2vnk`  
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应收帐||应收未收帐account receivable e|r0zw S  
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新交易||新帐new account s Fgadz6O  
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未决帐||老帐old account `4CWE_k  
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现金帐cash account L6i|:D32p  
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流水帐running account NgB 7?]vu  
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暂记帐||未定帐suspense account  \`xkp[C  
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过期帐||延滞帐overdue account||pastdue account 2#_38=K=@  
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杂项帐户sundry account chAan~r[*  
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详细帐单||明细表detail account /4joC9\AB  
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呆帐bad account C 7n Kk/r  
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会计项目title of account :LV.G0)#  
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会计薄||帐薄account-book Vf{2dZZ{1  
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营业报告书||损益计算表account of budiness||business report M<qudi  
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借贷细帐||交验帐account rendered bx(w :]2  
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明细帐account stated &jJckT  
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与…银行开立一户头to open an account with <7g Ml  
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与…银行建立交易to keep account with cTj~lO6  
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继续记帐to keep account hh&Js'd  
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与…有交易to have an account with >0T3'/k<H  
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作成会计帐||有往来帐项to make out an account with A[ 1)!e  
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清算||清理债务to make up an account )@c3##Zp)  
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清洁帐目||与…停止交易to close ones account with Xa Gz].Sv  
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结帐to close an account kGj]i@(PA4  
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清理未付款to ask an account||to demand an account W^ClHQ"Iy  
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结清差额to balance the account with 83xd@-czgh  
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清算to settle an account||to liquidate an account||to square an account KF4s ee;;  
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审查帐目||监查帐目to audit an account C[W5d~@;E  
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检查帐目to examine an account Wb'*lT0=  
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转入A的帐户to charge the amount to As account =*[, *A  
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以计帐方式付款to pay on account =G[ H,;W  
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代理某人||为某人on ones account||on account of one f!^)!~  
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为自己计算||独立帐目on ones own account ^U" q|[qy  
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由某人收益并负风险on ones account and risk||for ones account and risk cy9N:MR(c  
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由某人负担for ones account||for account of one M44_us  
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按某人指示||列入某人帐户by order and for account of one %{=4Fa(Jux  
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列入5月份帐目for May account $/MY,:*e  
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编入某中帐项下to pass to the account of||to place to the account of 2f s9JP{^0  
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寄出清算书to send in an account||to send in render an account d5 N)^\z  
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支票薄cheque book lF)0aDk'h  
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支票陈票人cheque drawer ux)<&p.  
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持票人cheque holder e-&L\M  
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不记名支票cheque to bearer||bearer cheque DX]z=d)tc  
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记名支票||认人支票cheque to order l#mqV@?A~  
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到期支票antedated cheque O e0KAn  
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未到期支票postdated cheque D'U\]'.  
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保付支票certified cheque PX+"" #  
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未获兑现支票,退票returned cheque Vs2v j  
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横线支票crossed cheque Dg?Ho2ih  
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普通横线general crossing L%=BCmMx  
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特别横线special crossing J:M<9W  
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空白支票blank cheque F ~11 _  
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失效支票,过期支票stale cheque :Kt mSY  
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普通支票open cheque {#d`&]  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 123-i,epg  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges PT= 2LZ  
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支票换现金||兑现to cash a cheque &  t @  
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清理票款to clear a cheque RM / s :  
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保证兑现to certify a cheque x,@O:e  
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填写支票数额to fill up a cheque =V4_DJ(&  
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支票上划线to cross a cheque >G -?e!  
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开发支票to make out a cheque j^R~ Lt4  
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签发支票,开立支票to draw a cheque||to issue a cheque N"Nd$4  
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透支支票to overdraw a cheque SGT-B.  
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背书支票to endorse a cheque !t [%'!v  
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请付票款||清付票款to pay a cheque||to honour a cheque 0 GLB3I >  
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支票退票to dishonour a cheque 6P[ O8  
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拒付支票to refuse a cheque '/)_{Ly  
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拒付支票to stop payment of a cheque YSUH*i/%  
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提示要求付款to present for payment YedipYG9;  
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见票即付持票人payable to bearer ktJLp Z<0O  
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支付指定人payable to order ml \yc'  
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已过期||无效out of date||stale ! 6`nN1A  
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请给出票人R/D||refer to drawer !ZcA Ltq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ZQ8Aak  
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文字与数字不一致words and figures differ \O4=mJ  
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时间已过account closed h$h`XBVZe;  
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更改处应加盖印章alterations require initials U?C{. @#w  
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时间已过effects not cleared 4r!40^:2  
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停止付款payment stopped O&%T_Zk@@  
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支票毁损cheque mutilated $5 [RR  
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汇款||寄钱to remit||to send money 40ZB;j$l  
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寄票供取款||支票支付to send a cheque for payment a-=apD1RvG  
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寄款人a remitter ddxv.kIj.  
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收款人a remittee ybkN^OEJ  
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国内汇票inland Bill omu&:) g  
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跟单汇票documentary bill 6;DPGx  
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空头汇票accommodation bill gw^+[}U#  
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原始汇票original bill ,vj^AXU  
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改写||换新票据renewed bill m~A/.t%=  
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即期汇票sight bill||bill on demand |Sq>uC)  
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…days after date||…days after date…日后付款 q)X&S*-<o~  
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…months after date||…months after date…月后付款 +Gko[<  
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见票后…日付款…days after sight||…days sight q6dq@   
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见票后…月付款…months after sight||…months sight [ sBD|P;M  
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同组票据set of bills ]3G2mY;`"%  
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单张汇票sola of exchange||sole of exchange -c tZ9+LL  
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远期汇票usance bill||bill at usance Y `wi=(  
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长期汇票long bill B!Y;VdX  
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短期汇票short bill GZ"O%: d  
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逾期汇票overdue bill L(L;z'3y  
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宽限日期days of grace &Z?uK,8  
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电汇telegraphic transfer (T.T) S}>rsg!  
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邮汇postal order||postal note (Am.)||post office order||money order J;qHw[6  
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本票promissory note (P/N) 3E#acnqn*  
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押汇负责书||押汇保证书letter of hypothecation {d) +a$qj  
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副保||抵押品||付属担保物collateral security wFh{\  
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担保书trust receipt||letter of indemnity  `=oN&!  
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承兑||认付acceptance "UE'd Wz  
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单张承兑general acceptance d jk   
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有条件承兑qualified acceptance *p VKMmU  
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附条件认付conditional acceptance x ha!.&DO  
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部分认付partial acceptance   Tmq:,.^}  
    
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