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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。   0/GBs~P  
会计报表statement of account t%}<S~"  
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往来帐目account current vG_R( ]d  
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现在往来帐||存款额current accout ,U\ s89  
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销货帐account sales p~w] ~\  
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共同计算帐项joint account $S#Z>d*1!  
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未决帐项outstanding account _KM? ?&  
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贷方帐项credit account||creditor account DsMo_m/"1  
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借方帐项debit account||debtor account ogFo/TKM  
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应付帐||应付未付帐account payable 0f@+o}i=)  
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应收帐||应收未收帐account receivable % G= cKM  
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新交易||新帐new account {?`rGJ{f  
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未决帐||老帐old account 21v--wZ  
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现金帐cash account (9u`(|x  
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流水帐running account "p O  
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暂记帐||未定帐suspense account {"'M2w:|D1  
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过期帐||延滞帐overdue account||pastdue account 4#(/{6J  
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杂项帐户sundry account F${s EtH  
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详细帐单||明细表detail account `/WxEu3  
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呆帐bad account ~u*4k:2H  
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会计项目title of account ;l%xjMcU  
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会计薄||帐薄account-book #f(a,,Uu'  
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营业报告书||损益计算表account of budiness||business report f ExFpR,`  
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借贷细帐||交验帐account rendered IS8 sJ6")  
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明细帐account stated e^*&&  
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与…银行开立一户头to open an account with { 5r]G  
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与…银行建立交易to keep account with yPmo1|'X>d  
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继续记帐to keep account \X %#-y  
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与…有交易to have an account with C1A  X  
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作成会计帐||有往来帐项to make out an account with # N3*SE  
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清算||清理债务to make up an account '[6]W)f  
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清洁帐目||与…停止交易to close ones account with !_Y%+Rkp0  
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结帐to close an account G l/3* J  
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清理未付款to ask an account||to demand an account v$`3}<3-  
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结清差额to balance the account with oTk\r$4eb  
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清算to settle an account||to liquidate an account||to square an account "/O07l1Q<  
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审查帐目||监查帐目to audit an account Dg^s$2  
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检查帐目to examine an account O|m-[]  
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转入A的帐户to charge the amount to As account 3#fg  2  
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以计帐方式付款to pay on account &iuMB0rbu  
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代理某人||为某人on ones account||on account of one varaBFD  
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为自己计算||独立帐目on ones own account z\k 6."e_&  
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由某人收益并负风险on ones account and risk||for ones account and risk gBgaVG  
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由某人负担for ones account||for account of one W'zI~'K  
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按某人指示||列入某人帐户by order and for account of one it j&L <e  
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列入5月份帐目for May account 2j^8{Agz  
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编入某中帐项下to pass to the account of||to place to the account of qpB8ujj<V  
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寄出清算书to send in an account||to send in render an account  =VSUE Pq  
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支票薄cheque book n7#}i2:  
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支票陈票人cheque drawer |dqAT.  
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持票人cheque holder lt C  
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不记名支票cheque to bearer||bearer cheque .gwT?O,  
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记名支票||认人支票cheque to order QL@}hw.F  
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到期支票antedated cheque <QRRD*\  
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未到期支票postdated cheque V%w]HIhq  
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保付支票certified cheque }C{wGK+o[  
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未获兑现支票,退票returned cheque |s[k= /~"  
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横线支票crossed cheque OR-fC  
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普通横线general crossing D"GQlR  
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特别横线special crossing t8z=R6zX  
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空白支票blank cheque NR0fxh  
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失效支票,过期支票stale cheque L[.RV*sL  
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普通支票open cheque qHra9yuSh  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount )_Wo6l)i  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges B|6_4ry0U  
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支票换现金||兑现to cash a cheque f" g-Hbl5  
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清理票款to clear a cheque E [b6k&A  
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保证兑现to certify a cheque `78)|a*R.  
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填写支票数额to fill up a cheque U *']7-  
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支票上划线to cross a cheque AI\|8[kf0  
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开发支票to make out a cheque QC^ #ns&  
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签发支票,开立支票to draw a cheque||to issue a cheque 1xzOD@=dI  
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透支支票to overdraw a cheque `37$YdX  
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背书支票to endorse a cheque %1^E;n  
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请付票款||清付票款to pay a cheque||to honour a cheque /<-@8CC<  
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支票退票to dishonour a cheque (D1$&  
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拒付支票to refuse a cheque )$oboAv#  
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拒付支票to stop payment of a cheque ?|,-Bft3  
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提示要求付款to present for payment KKJ)BG?qZ  
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见票即付持票人payable to bearer j'M=+  
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支付指定人payable to order $G}!eV 6  
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已过期||无效out of date||stale (HD8Mm  
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请给出票人R/D||refer to drawer QK0-jYG^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }$E341@  
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文字与数字不一致words and figures differ fv+t%,++:  
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时间已过account closed S\"#E:A  
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时间已过effects not cleared ;]\>jC  
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停止付款payment stopped  Jk> !I\  
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支票毁损cheque mutilated ,+GS.]8<  
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汇款||寄钱to remit||to send money p>9|JMk  
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寄票供取款||支票支付to send a cheque for payment B]#^&89wG)  
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寄款人a remitter Dt:NBN  
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收款人a remittee w`I+ 4&/h  
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国外汇票foreign Bill y&L Lx[8 ^  
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国内汇票inland Bill }uiD8b{I  
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跟单汇票documentary bill utU ;M*  
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空头汇票accommodation bill Jp"[` m  
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原始汇票original bill Q B"+B]rV  
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改写||换新票据renewed bill sL)7MtNwy  
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即期汇票sight bill||bill on demand 4}-G<7*  
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…days after date||…days after date…日后付款 K"cV7U rE  
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…months after date||…months after date…月后付款 rN'8,CV  
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见票后…日付款…days after sight||…days sight kTA4!654  
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见票后…月付款…months after sight||…months sight +z<GycIc?K  
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同组票据set of bills oG\lejO  
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单张汇票sola of exchange||sole of exchange 8x-(7[#e<g  
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远期汇票usance bill||bill at usance 9W&nAr  
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长期汇票long bill TLq^5,qG  
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短期汇票short bill DGg1TUE  
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逾期汇票overdue bill yb,$UT"]  
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宽限日期days of grace cPkP/3I]h  
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电汇telegraphic transfer (T.T) 7a=ul:  
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邮汇postal order||postal note (Am.)||post office order||money order ^^< C9  
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本票promissory note (P/N) .hUlI3z9  
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押汇负责书||押汇保证书letter of hypothecation HU$]o N  
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副保||抵押品||付属担保物collateral security o ZQ@Yu3  
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担保书trust receipt||letter of indemnity <H{K&,Z(ZM  
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承兑||认付acceptance 947;6a%$  
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单张承兑general acceptance n5;@}Rai  
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有条件承兑qualified acceptance ,In%r`{i  
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附条件认付conditional acceptance 8@LUL)"  
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部分认付partial acceptance   2.=u '  
    
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