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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。   b'G!)n  
会计报表statement of account !a9/8U_>XF  
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往来帐目account current |(rTz!!-  
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现在往来帐||存款额current accout Z=>#|pW,)  
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销货帐account sales EnXTL]=0S  
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共同计算帐项joint account %8T"h  
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未决帐项outstanding account #N `Z)}Jm  
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贷方帐项credit account||creditor account L:RMZp*bK  
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借方帐项debit account||debtor account [f\TnXq24  
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应付帐||应付未付帐account payable 84u %_4/  
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应收帐||应收未收帐account receivable 1<d|@ 9?9`  
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新交易||新帐new account l<=Y.P_2  
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未决帐||老帐old account nRlvW{p;  
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现金帐cash account Kn+m9  
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流水帐running account o>}fKg<  
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暂记帐||未定帐suspense account Y]gb`z$?  
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过期帐||延滞帐overdue account||pastdue account # ^~[\8v>  
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杂项帐户sundry account J}UG{RttI  
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详细帐单||明细表detail account pk0C x  
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呆帐bad account kxp, ZP  
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会计项目title of account ToWtltCD  
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会计薄||帐薄account-book 7jL3mI;n%;  
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营业报告书||损益计算表account of budiness||business report l].Gz`L  
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借贷细帐||交验帐account rendered "A6T'nOP  
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明细帐account stated ;/Z9M"!u[  
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与…银行开立一户头to open an account with Uz`K#Bz   
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与…银行建立交易to keep account with ymxYE#q  
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继续记帐to keep account u ::2c  
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与…有交易to have an account with zIyMq3  
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作成会计帐||有往来帐项to make out an account with wK_I"  
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清算||清理债务to make up an account I}#_Jt3R  
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清洁帐目||与…停止交易to close ones account with S|{'.XG  
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结帐to close an account r pv` %  
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清理未付款to ask an account||to demand an account F3a OKV^  
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结清差额to balance the account with | Vtd !9  
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清算to settle an account||to liquidate an account||to square an account f xWW "B*A  
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审查帐目||监查帐目to audit an account Hqel1J  
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检查帐目to examine an account 1e 8J-Nkj  
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转入A的帐户to charge the amount to As account 7fVlA"x  
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以计帐方式付款to pay on account K8sgeX|  
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代理某人||为某人on ones account||on account of one ? 1OZEzA!  
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为自己计算||独立帐目on ones own account :u%Jrc (W  
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由某人收益并负风险on ones account and risk||for ones account and risk e/pZLj]M  
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由某人负担for ones account||for account of one W| z djb  
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按某人指示||列入某人帐户by order and for account of one v99gI%TA'  
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列入5月份帐目for May account [Yo3=(7J  
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编入某中帐项下to pass to the account of||to place to the account of |\yVnk!c  
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寄出清算书to send in an account||to send in render an account 4fK(<2i  
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支票薄cheque book IO,ddVO  
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持票人cheque holder r: [N#*kK  
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不记名支票cheque to bearer||bearer cheque _cz&f%qr  
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记名支票||认人支票cheque to order G#V}9l8 Q  
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到期支票antedated cheque q4].C|7   
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未到期支票postdated cheque 4nC`DJ;V  
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保付支票certified cheque 2k\i/i/Y  
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未获兑现支票,退票returned cheque Qr`WPTQr"  
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横线支票crossed cheque _xgF?#  
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特别横线special crossing = > .EDL.  
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空白支票blank cheque I(6k.PQ  
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失效支票,过期支票stale cheque SK2nxZOH  
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普通支票open cheque 8 '=8!V  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount &5&C   
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges +MG(YP/ l  
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支票换现金||兑现to cash a cheque *u Ynu|UQH  
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清理票款to clear a cheque MF>1u%  
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保证兑现to certify a cheque &(!Sy?tNe  
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填写支票数额to fill up a cheque &wj;: f  
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支票上划线to cross a cheque \m!swYy  
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开发支票to make out a cheque ?'H);ou-p  
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签发支票,开立支票to draw a cheque||to issue a cheque +O23@G?x  
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透支支票to overdraw a cheque se](hu~w  
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背书支票to endorse a cheque 3=xb%Upw  
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请付票款||清付票款to pay a cheque||to honour a cheque a pqzf  
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支票退票to dishonour a cheque HxJKS*H;  
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拒付支票to refuse a cheque  D/hQ{T  
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拒付支票to stop payment of a cheque '01H 8er  
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提示要求付款to present for payment }* l V  
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见票即付持票人payable to bearer Nd/iMV6V;  
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支付指定人payable to order z<rdxn,9  
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已过期||无效out of date||stale $DW3H1iW  
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请给出票人R/D||refer to drawer u4B,|_MK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hNUAwTH6  
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文字与数字不一致words and figures differ 1&c>v3 $2  
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时间已过account closed &$  F0  
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时间已过effects not cleared :SG9ygq'  
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停止付款payment stopped X`]-) (U X  
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支票毁损cheque mutilated PC/fb-J  
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汇款||寄钱to remit||to send money ]R}#3(]1  
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寄票供取款||支票支付to send a cheque for payment E!Hq%L!/  
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寄款人a remitter gB&]kHLO  
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收款人a remittee \^;Gv%E  
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国内汇票inland Bill hiaj!&+Q  
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跟单汇票documentary bill 3k;U#H  
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空头汇票accommodation bill 7E Y~5U/4  
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原始汇票original bill i0-!!  
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改写||换新票据renewed bill 78+H|bH8  
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即期汇票sight bill||bill on demand sl6p/\_w  
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…days after date||…days after date…日后付款 GOJi/R.{  
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…months after date||…months after date…月后付款 :FG}k Y  
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见票后…日付款…days after sight||…days sight ~(aq3ngo.  
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见票后…月付款…months after sight||…months sight c::x.B"w  
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同组票据set of bills {6 #3`  
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单张汇票sola of exchange||sole of exchange ?b#?Vz  
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远期汇票usance bill||bill at usance "3\RJ?eW:S  
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长期汇票long bill P*aD2("Z  
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短期汇票short bill *r-Bt1  
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逾期汇票overdue bill AP@ xZ%;K  
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宽限日期days of grace 3M@>kIT8  
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电汇telegraphic transfer (T.T) [")0{LSA=  
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邮汇postal order||postal note (Am.)||post office order||money order i44:VR|  
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本票promissory note (P/N) Xs!eV  
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押汇负责书||押汇保证书letter of hypothecation t%TZu>(1O  
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副保||抵押品||付属担保物collateral security %bi mcRX#W  
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担保书trust receipt||letter of indemnity zJsoenU  
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承兑||认付acceptance :J~j*_hZ  
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单张承兑general acceptance ;CvGIp&y  
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有条件承兑qualified acceptance j~{2fd<>  
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附条件认付conditional acceptance MCCZh{uo  
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部分认付partial acceptance   "a g_   
    
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