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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。   0M"n  
会计报表statement of account 1,%`vlYv  
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往来帐目account current vI I{i  
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现在往来帐||存款额current accout 1oej<67PdJ  
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销货帐account sales v*?8:>:}  
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共同计算帐项joint account Ku l<Q<  
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未决帐项outstanding account "-$}GUK?Z  
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贷方帐项credit account||creditor account {&,p<5o  
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借方帐项debit account||debtor account `!vqT 3p,  
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应付帐||应付未付帐account payable reN\| ?0{  
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应收帐||应收未收帐account receivable &))d],tJX  
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新交易||新帐new account o~~;I  
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未决帐||老帐old account [7I bT:ph  
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现金帐cash account Ic2?1<IZA  
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流水帐running account :hZM$4  
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暂记帐||未定帐suspense account @:}c (j  
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过期帐||延滞帐overdue account||pastdue account xJCx zJ  
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杂项帐户sundry account OT 0c5x  
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详细帐单||明细表detail account ^X96yj'?  
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呆帐bad account 9lb?%UFe  
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会计项目title of account zKd@Ab  
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会计薄||帐薄account-book [ [$C tqLg  
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营业报告书||损益计算表account of budiness||business report TF8#I28AD  
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借贷细帐||交验帐account rendered (.4lsKN<  
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明细帐account stated QF>T)1&J[7  
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与…银行开立一户头to open an account with M6g8+sio  
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与…银行建立交易to keep account with ok\-IU?  
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继续记帐to keep account {:1j>4m 2  
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与…有交易to have an account with ? Lg(,-:  
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作成会计帐||有往来帐项to make out an account with 3x[C pg ,  
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清算||清理债务to make up an account p\&O;48=  
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清洁帐目||与…停止交易to close ones account with ,:t,$A  
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结帐to close an account RcYUO*  
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清理未付款to ask an account||to demand an account @ VWED  
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结清差额to balance the account with S`kOtZ_N n  
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清算to settle an account||to liquidate an account||to square an account NH/A`Wm  
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审查帐目||监查帐目to audit an account Q a (Sb  
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检查帐目to examine an account t.( `$  
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转入A的帐户to charge the amount to As account F'K >@y  
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以计帐方式付款to pay on account j.&dHtp  
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代理某人||为某人on ones account||on account of one $'V^_|EL7  
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为自己计算||独立帐目on ones own account uY5|Nmiu  
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由某人收益并负风险on ones account and risk||for ones account and risk 3RtVFDIZA"  
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由某人负担for ones account||for account of one TQ(q [:>  
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按某人指示||列入某人帐户by order and for account of one DSLX/u o1  
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列入5月份帐目for May account q9vND[BQ  
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编入某中帐项下to pass to the account of||to place to the account of +^BTh rB  
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寄出清算书to send in an account||to send in render an account y[i}iT/~  
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支票陈票人cheque drawer I">">  
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持票人cheque holder h{)m}"n<R  
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不记名支票cheque to bearer||bearer cheque j& 7>ph  
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记名支票||认人支票cheque to order 9fX0?POG  
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到期支票antedated cheque Q b^{`  
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未到期支票postdated cheque uYebRCdR  
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保付支票certified cheque h>V6}(~;.  
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未获兑现支票,退票returned cheque \8#[AD*@s2  
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横线支票crossed cheque uVgA <*0  
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普通横线general crossing iU+SXsXLR4  
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特别横线special crossing n_{&dVE  
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空白支票blank cheque Y1lUO[F j  
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失效支票,过期支票stale cheque fKEDe>B5  
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普通支票open cheque nGGw(6c%>  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount YQ+8lANC  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges &5jc &CS  
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支票换现金||兑现to cash a cheque g&RhPrtl  
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清理票款to clear a cheque $o9^b Z  
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保证兑现to certify a cheque  l  
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填写支票数额to fill up a cheque gRs @T<k2  
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支票上划线to cross a cheque ;t N@  
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开发支票to make out a cheque `-s]d q  
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签发支票,开立支票to draw a cheque||to issue a cheque &B8x0 yi  
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透支支票to overdraw a cheque c~M'O26bW  
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背书支票to endorse a cheque 5!i\S[:  
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请付票款||清付票款to pay a cheque||to honour a cheque QeQwmI  
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支票退票to dishonour a cheque ;[C_ho  
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拒付支票to refuse a cheque x;JC{d#  
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拒付支票to stop payment of a cheque mg3YKHNG  
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提示要求付款to present for payment T~l Hm  
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见票即付持票人payable to bearer  #3C] "  
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支付指定人payable to order gE&83i"  
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已过期||无效out of date||stale !J }Q%i  
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请给出票人R/D||refer to drawer z}$!B.)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds eeUEqM$7EX  
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文字与数字不一致words and figures differ #"JtH"pF  
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时间已过account closed mm`yu$9gbP  
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时间已过effects not cleared {r[g.@  
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停止付款payment stopped R|t.J oP9  
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支票毁损cheque mutilated /HM 0p  
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汇款||寄钱to remit||to send money k9o LJ<.k  
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寄票供取款||支票支付to send a cheque for payment `Ct fe8  
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寄款人a remitter -@G,Ry-\t  
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收款人a remittee ~&T%u.u 7  
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国外汇票foreign Bill f-l(H="e  
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国内汇票inland Bill ? LA` v_  
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跟单汇票documentary bill dG*2-v^G  
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空头汇票accommodation bill ^Jdji:  
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原始汇票original bill +{pS2I}d  
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改写||换新票据renewed bill q[MZSg  
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即期汇票sight bill||bill on demand Yl0_?.1 z  
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…days after date||…days after date…日后付款 U *']7-  
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…months after date||…months after date…月后付款 ;<)<4N"  
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见票后…日付款…days after sight||…days sight >,)tRQS  
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见票后…月付款…months after sight||…months sight X|Z2"*;b`  
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同组票据set of bills <9jN4hV  
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单张汇票sola of exchange||sole of exchange c6_i~0W56  
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远期汇票usance bill||bill at usance }{( J *T  
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长期汇票long bill /Dk`vn2eN  
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短期汇票short bill r ; pS_PV  
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逾期汇票overdue bill ipdGAG  
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宽限日期days of grace "Q <  
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电汇telegraphic transfer (T.T) ;N;['xcx;  
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邮汇postal order||postal note (Am.)||post office order||money order  "yA=Tw  
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本票promissory note (P/N) |h(05Kbk  
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押汇负责书||押汇保证书letter of hypothecation c|KN@)A  
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副保||抵押品||付属担保物collateral security hF;TX.Y6  
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担保书trust receipt||letter of indemnity  A4  
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承兑||认付acceptance odaCKhdk  
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单张承兑general acceptance k=M_2T'  
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有条件承兑qualified acceptance 8o%g2 P9.  
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附条件认付conditional acceptance vzH"O=  
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部分认付partial acceptance   (N[R`LN  
    
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