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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。   %}T6]S)%u  
会计报表statement of account p K$`$H  
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往来帐目account current _VXN#@y  
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现在往来帐||存款额current accout d"Y{UE  
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销货帐account sales i@'dH3-kO  
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共同计算帐项joint account fXB0j;A  
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未决帐项outstanding account WF"k[2  
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贷方帐项credit account||creditor account 1YMh1+1  
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借方帐项debit account||debtor account c`Wa^(  
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应付帐||应付未付帐account payable 9!tW.p K5  
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应收帐||应收未收帐account receivable |7Kbpj  
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新交易||新帐new account B?wq=DoG  
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未决帐||老帐old account LHmZxi?  
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现金帐cash account uVU)d1N  
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流水帐running account J-4:H gx  
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暂记帐||未定帐suspense account ]{LjRSV  
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过期帐||延滞帐overdue account||pastdue account D3A/l  
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杂项帐户sundry account W'.m'3#z  
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详细帐单||明细表detail account 8.~kK<)!  
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呆帐bad account Tb-F]lg$  
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会计项目title of account <^uBoKB/f  
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会计薄||帐薄account-book 4H<lm*!^  
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营业报告书||损益计算表account of budiness||business report as_PoCoss  
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借贷细帐||交验帐account rendered !? gKqx'T$  
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明细帐account stated tnG# IU *  
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与…银行开立一户头to open an account with JO< wU  
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与…银行建立交易to keep account with :08,JL{  
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继续记帐to keep account E\,-XH  
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与…有交易to have an account with :[!j?)%>  
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作成会计帐||有往来帐项to make out an account with (*)hD(C5  
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清算||清理债务to make up an account & 9 ?\b7  
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清洁帐目||与…停止交易to close ones account with q#=(e:aCb  
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结帐to close an account C-[eaHJ'$  
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清理未付款to ask an account||to demand an account %Qdn  
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结清差额to balance the account with V /V9B2.$  
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清算to settle an account||to liquidate an account||to square an account lv+TD!b   
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审查帐目||监查帐目to audit an account <;Zmjeb+#  
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检查帐目to examine an account \Et3|Iv  
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转入A的帐户to charge the amount to As account Q:k}Jl  
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以计帐方式付款to pay on account f5VLw`m}.8  
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代理某人||为某人on ones account||on account of one '=8d?aeF  
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为自己计算||独立帐目on ones own account A1>OY^p3%  
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由某人收益并负风险on ones account and risk||for ones account and risk G[I"8iS,  
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由某人负担for ones account||for account of one hVAn>_(  
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按某人指示||列入某人帐户by order and for account of one peuZ&yK+"  
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列入5月份帐目for May account PB`Y g  
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编入某中帐项下to pass to the account of||to place to the account of }1i`6`y1  
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寄出清算书to send in an account||to send in render an account V0.vQ/  
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支票薄cheque book 1 A !bE  
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支票陈票人cheque drawer |5~#&v_  
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持票人cheque holder i&66Fi1  
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不记名支票cheque to bearer||bearer cheque #9}D4i.`}  
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记名支票||认人支票cheque to order #Z`q+@@ ]A  
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到期支票antedated cheque .4M.y:F  
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未到期支票postdated cheque wh\}d4gN  
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保付支票certified cheque ZaDyg"Tw+  
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未获兑现支票,退票returned cheque qL&[K>2z  
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横线支票crossed cheque ^aMg/.j  
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普通横线general crossing EXwo,?I  
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特别横线special crossing {3p4: *}  
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空白支票blank cheque pb?c$n$u*  
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失效支票,过期支票stale cheque /W30~y  
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普通支票open cheque Eh;'S"{/?j  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount E7 Ul;d  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges | y# Jx  
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支票换现金||兑现to cash a cheque fZzoAzfv2  
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清理票款to clear a cheque '8. r-`l(  
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保证兑现to certify a cheque R)( T^V`{  
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填写支票数额to fill up a cheque x0D*U?A  
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支票上划线to cross a cheque sA/D]W.P  
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开发支票to make out a cheque 9@:2wR |  
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签发支票,开立支票to draw a cheque||to issue a cheque t]g-CW 3  
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透支支票to overdraw a cheque )5JFfp)#  
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背书支票to endorse a cheque ^Za-`8#`L  
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请付票款||清付票款to pay a cheque||to honour a cheque 9(7-{,c  
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支票退票to dishonour a cheque A#<?4&  
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拒付支票to refuse a cheque q5+4S5R*^  
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拒付支票to stop payment of a cheque LEf^cM=>  
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提示要求付款to present for payment RJ&RTo  
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见票即付持票人payable to bearer $6 9&O  
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支付指定人payable to order  `25yE/  
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已过期||无效out of date||stale 7U"g3 a)=  
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请给出票人R/D||refer to drawer JR21>;l#2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p27~> xQ  
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文字与数字不一致words and figures differ E CuH%b^,  
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支票 b. '-?Nn  
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时间已过account closed Bm<`n;m  
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更改处应加盖印章alterations require initials X`K<>0.N  
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时间已过effects not cleared >uRI' 24  
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停止付款payment stopped Q3~H{)[Kq  
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支票毁损cheque mutilated eo?bL$A[s  
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汇款||寄钱to remit||to send money %[TR^Th6  
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寄票供取款||支票支付to send a cheque for payment TIDO@NwF  
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寄款人a remitter ED gag  
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收款人a remittee .L~AL|2_  
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国外汇票foreign Bill <%eG:n,#  
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国内汇票inland Bill 9Y9GwL]T  
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跟单汇票documentary bill Ti5-6%~&  
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空头汇票accommodation bill I\ob7X'Xu!  
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原始汇票original bill &h/X ku&0  
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改写||换新票据renewed bill gM:".Ee  
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即期汇票sight bill||bill on demand sO@Tf\d  
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…days after date||…days after date…日后付款 6i/(5 nQ  
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…months after date||…months after date…月后付款 FZn w0tMq  
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见票后…日付款…days after sight||…days sight JWxwJex  
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见票后…月付款…months after sight||…months sight 8":Q)9;%  
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同组票据set of bills tCt#%7J;a  
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单张汇票sola of exchange||sole of exchange !4+<<(B=E  
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远期汇票usance bill||bill at usance 9\(| D#  
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长期汇票long bill X:{!n({r=  
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短期汇票short bill jPkn[W# 6  
8 z\xrY  
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逾期汇票overdue bill ,V}WM%Km  
lyhiFkO iH  
Wd ELV3  
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宽限日期days of grace S+lqA-:  
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电汇telegraphic transfer (T.T) <1!O1ab  
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邮汇postal order||postal note (Am.)||post office order||money order 5!9zI+S|=`  
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本票promissory note (P/N) O#r%>;3*  
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押汇负责书||押汇保证书letter of hypothecation 7 X4LJf  
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副保||抵押品||付属担保物collateral security P!k{u^$L  
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担保书trust receipt||letter of indemnity +ck}l2&#  
xkA K!uVy  
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承兑||认付acceptance ? =+WRjF  
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单张承兑general acceptance ehY5!D1Q  
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有条件承兑qualified acceptance "zy7C*)>r  
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附条件认付conditional acceptance 4X|zmr:A  
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部分认付partial acceptance   @s^-.z  
    
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