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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。   f8=]oa]  
会计报表statement of account >^=gDJ\a  
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往来帐目account current g\Ak;03n  
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现在往来帐||存款额current accout :_xh(W+2<  
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销货帐account sales \K7t'20  
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共同计算帐项joint account FJ54S  
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未决帐项outstanding account F}Srn;V  
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贷方帐项credit account||creditor account 8Lz]Z h=ZU  
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借方帐项debit account||debtor account G$bJ+  
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应付帐||应付未付帐account payable +v7) 1y  
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应收帐||应收未收帐account receivable fjG&`m#"  
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新交易||新帐new account -c*\o3)  
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未决帐||老帐old account ztll}  
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现金帐cash account "i^ GmVn  
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流水帐running account K> g[k_  
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暂记帐||未定帐suspense account p@ NaD=9  
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过期帐||延滞帐overdue account||pastdue account 3FE(}G  
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杂项帐户sundry account Of,2Q#oji  
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详细帐单||明细表detail account yLE7>48  
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呆帐bad account O^Q7b7}y  
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会计项目title of account \_V-A f{6  
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会计薄||帐薄account-book GPz(j'jU  
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营业报告书||损益计算表account of budiness||business report g- AHdYJ  
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借贷细帐||交验帐account rendered X+L) -d  
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明细帐account stated poGc a1  
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与…银行开立一户头to open an account with j 8*ZF  
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与…银行建立交易to keep account with w0w G-R ?  
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继续记帐to keep account j83p)ido  
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与…有交易to have an account with dJT]/g  
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作成会计帐||有往来帐项to make out an account with Wu4Lxv]B4  
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清算||清理债务to make up an account *OuStr \o  
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清洁帐目||与…停止交易to close ones account with ': N51kC  
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结帐to close an account 6iCr RjY*  
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清理未付款to ask an account||to demand an account J,Ks0M A  
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结清差额to balance the account with H$I =W>;  
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清算to settle an account||to liquidate an account||to square an account Mbjvh2z  
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审查帐目||监查帐目to audit an account <~ Sz04  
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检查帐目to examine an account !Q#{o^{Y~  
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转入A的帐户to charge the amount to As account F&&$Qn_+  
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以计帐方式付款to pay on account O} f80K  
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代理某人||为某人on ones account||on account of one u9N 1pZ~  
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为自己计算||独立帐目on ones own account 9=U kV\m)  
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由某人收益并负风险on ones account and risk||for ones account and risk p\<u6v ~ J  
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由某人负担for ones account||for account of one P'`r  
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按某人指示||列入某人帐户by order and for account of one +(h\fm7*-  
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列入5月份帐目for May account B&@?*^.  
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编入某中帐项下to pass to the account of||to place to the account of m&?#;J|B$  
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寄出清算书to send in an account||to send in render an account IyPwP*A  
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支票薄cheque book s{$(*_  
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支票陈票人cheque drawer F~P%AjAx'  
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持票人cheque holder @WVcY:1t#  
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不记名支票cheque to bearer||bearer cheque ]VD|xm:kj  
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记名支票||认人支票cheque to order {\:{[{qF  
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到期支票antedated cheque iLkZ"X.'|1  
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未到期支票postdated cheque L2[f]J%  
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保付支票certified cheque ybY]e; v*O  
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未获兑现支票,退票returned cheque R 5X.^u  
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横线支票crossed cheque N _86t  
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普通横线general crossing GJoS #s  
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特别横线special crossing !BOY@$Y  
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空白支票blank cheque -bSSP!f  
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失效支票,过期支票stale cheque L 8dc(Z%v  
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普通支票open cheque P dhEQ}H  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount >U]C/P[+  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges k=4N.*#`y  
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支票换现金||兑现to cash a cheque qT` k*i?  
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清理票款to clear a cheque SVB\  
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保证兑现to certify a cheque i5K[>5  
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填写支票数额to fill up a cheque ~nG(5:A5g/  
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支票上划线to cross a cheque ?l^1 *Q,  
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开发支票to make out a cheque #EsNeBu  
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签发支票,开立支票to draw a cheque||to issue a cheque bj"J'  
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透支支票to overdraw a cheque Hr]h J c  
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背书支票to endorse a cheque o)2W`i&  
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请付票款||清付票款to pay a cheque||to honour a cheque 2U:H545]]  
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支票退票to dishonour a cheque tP2qK_\e=  
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拒付支票to refuse a cheque a8i]]1Blz  
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拒付支票to stop payment of a cheque WeQk<y  
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提示要求付款to present for payment }c`fW&  
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见票即付持票人payable to bearer ]zQo>W$  
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支付指定人payable to order :L1dyVA{  
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已过期||无效out of date||stale UQ+?\wi*  
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请给出票人R/D||refer to drawer fuA&7gNC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }j^\(2  
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文字与数字不一致words and figures differ L9@&2?k  
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支票 GHHav12][  
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时间已过account closed ! /NG.Wf  
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更改处应加盖印章alterations require initials RKa}$ 7  
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时间已过effects not cleared I`w4Xrd  
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停止付款payment stopped xy<`#   
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支票毁损cheque mutilated ~-#yOu ,w  
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汇款||寄钱to remit||to send money W>=o*{(YO  
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寄票供取款||支票支付to send a cheque for payment kwud?2E  
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寄款人a remitter "0EA;S8$8  
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收款人a remittee cM&2SRBZ  
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国外汇票foreign Bill "{E q hR~  
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国内汇票inland Bill _Hd{sd#xX1  
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跟单汇票documentary bill @ 2_<,;$  
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空头汇票accommodation bill x3e]d$  
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原始汇票original bill y_}SK6{  
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改写||换新票据renewed bill p8,0lo  
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即期汇票sight bill||bill on demand ]=D5p_A(  
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…days after date||…days after date…日后付款 vN{-?  
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…months after date||…months after date…月后付款 9b6!CNe!  
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见票后…日付款…days after sight||…days sight gKL1c{BV  
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见票后…月付款…months after sight||…months sight MB* u-N0v  
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同组票据set of bills j;2<-{  
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单张汇票sola of exchange||sole of exchange -NDi5i\  
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远期汇票usance bill||bill at usance 6.Bh3p  
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长期汇票long bill m1e b8yX  
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短期汇票short bill L#j |2H|  
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逾期汇票overdue bill  6wpU6NU  
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宽限日期days of grace ~Oh=   
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电汇telegraphic transfer (T.T) zKJ. Tj W  
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邮汇postal order||postal note (Am.)||post office order||money order +=, u jO:  
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本票promissory note (P/N) \[T{M!s  
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押汇负责书||押汇保证书letter of hypothecation V5X i '=  
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副保||抵押品||付属担保物collateral security <N5rv3 s  
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担保书trust receipt||letter of indemnity &<=e_0zT  
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承兑||认付acceptance -? Tz.y&  
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单张承兑general acceptance v D&Kae<  
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有条件承兑qualified acceptance FbBX}n  
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附条件认付conditional acceptance W'V@  
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部分认付partial acceptance   i[8NO$tN1)  
    
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