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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。   7bk77`qWr  
会计报表statement of account [:{ FR2*x  
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往来帐目account current |J,zU6t  
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现在往来帐||存款额current accout *0xL(  
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销货帐account sales ?VNtT/  
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共同计算帐项joint account >Xk42zvqn  
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未决帐项outstanding account 0TmEa59P  
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贷方帐项credit account||creditor account ?{qUn8f2  
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借方帐项debit account||debtor account a2B71RT~  
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应付帐||应付未付帐account payable YSeH;<'  
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应收帐||应收未收帐account receivable @4*:qj?  
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新交易||新帐new account ~{I.qv)>M~  
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未决帐||老帐old account :')[pO_FW*  
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现金帐cash account Qb^G1#r@C  
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暂记帐||未定帐suspense account /xk7Z q  
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过期帐||延滞帐overdue account||pastdue account KQPu9f9  
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杂项帐户sundry account x]c8?H9,&  
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详细帐单||明细表detail account UGPDwgq\v  
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呆帐bad account /]`@.mZ9:  
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会计项目title of account <T_3s\  
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借贷细帐||交验帐account rendered 6iU&9Z<%  
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明细帐account stated Ce}`z L  
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与…银行建立交易to keep account with M/<ypJ  
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继续记帐to keep account & BPYlfB1  
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与…有交易to have an account with |}G"^r  
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作成会计帐||有往来帐项to make out an account with `yfZ{<  
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清算||清理债务to make up an account _5p$#U`  
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结帐to close an account Cv,WG]E7(  
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清理未付款to ask an account||to demand an account zVE" 6  
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结清差额to balance the account with 1`8s "T  
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清算to settle an account||to liquidate an account||to square an account iWt%B oyi  
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审查帐目||监查帐目to audit an account RE t &QP  
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检查帐目to examine an account Q6(~VvC-  
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以计帐方式付款to pay on account I "x'  
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为自己计算||独立帐目on ones own account I[%IW4jJ  
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由某人收益并负风险on ones account and risk||for ones account and risk dg|+?M^9`  
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由某人负担for ones account||for account of one vJ0v6\  
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列入5月份帐目for May account 7}xQ4M\u$  
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寄出清算书to send in an account||to send in render an account (B` NnL$  
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记名支票||认人支票cheque to order <> =(BAw  
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到期支票antedated cheque L^^f.w#m  
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未到期支票postdated cheque Q]/g=Nn ^~  
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保付支票certified cheque / pe.?Zd  
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未获兑现支票,退票returned cheque Q-_;.xy#4  
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横线支票crossed cheque e,vgD kI;  
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空白支票blank cheque ^YPw'cZZ&  
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失效支票,过期支票stale cheque ^oHK.x#{  
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普通支票open cheque Th])jQ*  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Qa16x<Xlm  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges i V%tn{fc  
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支票换现金||兑现to cash a cheque !P:~oo =  
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清理票款to clear a cheque hzk]kM/OC  
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保证兑现to certify a cheque v/Ei0}e6~  
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填写支票数额to fill up a cheque Oz,/y3_  
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支票上划线to cross a cheque D(S^g+rd  
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开发支票to make out a cheque ^RS`q+g  
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签发支票,开立支票to draw a cheque||to issue a cheque =: =uV0jX\  
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透支支票to overdraw a cheque <[GkhPfZ  
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背书支票to endorse a cheque )b Ac U  
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请付票款||清付票款to pay a cheque||to honour a cheque F .JvMy3  
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支票退票to dishonour a cheque Hi<5jl  
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拒付支票to refuse a cheque !8O*)=RA  
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拒付支票to stop payment of a cheque @ zE>n  
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提示要求付款to present for payment FHS6Mk26  
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见票即付持票人payable to bearer ]?`t spm<t  
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支付指定人payable to order xCMcS~ 3/  
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请给出票人R/D||refer to drawer io$!z=W  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;_GS<[A3  
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文字与数字不一致words and figures differ @O/-~, E68  
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支票 gh3XC.&  
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时间已过account closed hGx)X64Mw  
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更改处应加盖印章alterations require initials S$Tc\ /{  
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时间已过effects not cleared 18pi3i[  
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停止付款payment stopped -9)<[>:  
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支票毁损cheque mutilated C3 ^QNhv  
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汇款||寄钱to remit||to send money 4hep1Kz%  
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寄票供取款||支票支付to send a cheque for payment s_A<bW566F  
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寄款人a remitter e$M \HPc  
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收款人a remittee 8jW"8~Y#0  
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国外汇票foreign Bill 8y5iT?.~vy  
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国内汇票inland Bill j_\nsM7  
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跟单汇票documentary bill rcUXYJCh-  
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空头汇票accommodation bill T2-n;8t  
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原始汇票original bill ,2\?kPoc8  
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改写||换新票据renewed bill $ Fx:w  
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即期汇票sight bill||bill on demand [jb3lO$Xa  
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…days after date||…days after date…日后付款 'r;C( Gh6  
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…months after date||…months after date…月后付款 W`HO Q  
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见票后…日付款…days after sight||…days sight EugQr<sM#  
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见票后…月付款…months after sight||…months sight zrD];DP  
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同组票据set of bills rO8Q||@>A  
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单张汇票sola of exchange||sole of exchange 6")co9  
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远期汇票usance bill||bill at usance f( (p\ &y  
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长期汇票long bill 0@;kD]Z  
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短期汇票short bill  xi5/Wc6  
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逾期汇票overdue bill hVQ TW[  
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宽限日期days of grace 9 d ZE#l!Q  
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电汇telegraphic transfer (T.T) eM)E3~K:2  
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邮汇postal order||postal note (Am.)||post office order||money order o S'M  
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本票promissory note (P/N) MZ_+doN  
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押汇负责书||押汇保证书letter of hypothecation ~i)O^CKq  
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副保||抵押品||付属担保物collateral security !6:q#B*  
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担保书trust receipt||letter of indemnity #A|~s;s>N  
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承兑||认付acceptance D7Y5q*F  
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单张承兑general acceptance z~d\d!u1  
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有条件承兑qualified acceptance 4_,l[BhsQG  
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附条件认付conditional acceptance g%w@v$  
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部分认付partial acceptance   5 Vm  |/  
    
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