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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。   E#X!*q&  
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往来帐目account current Ud(dWj-/  
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现在往来帐||存款额current accout ^~1@HcJo  
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销货帐account sales _<~Vxz9  
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共同计算帐项joint account &i}cC4i   
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未决帐项outstanding account Mn{Rg>X  
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贷方帐项credit account||creditor account 4a-F4j'  
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借方帐项debit account||debtor account rW>'2m6HU  
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应付帐||应付未付帐account payable lVBy&f  
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应收帐||应收未收帐account receivable }z 2-|"H  
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新交易||新帐new account rca"q[,  
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未决帐||老帐old account yBjWPx?  
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现金帐cash account Mj;'vm7#'  
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流水帐running account m1Z8SM+  
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暂记帐||未定帐suspense account }Q(I&uz  
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过期帐||延滞帐overdue account||pastdue account kpUU '7Q  
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杂项帐户sundry account a6#PZ!1  
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详细帐单||明细表detail account ar}759  
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呆帐bad account m 1;jS|  
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会计项目title of account g >oLc6T  
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会计薄||帐薄account-book /LzNr0>2  
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营业报告书||损益计算表account of budiness||business report a{,t@G  
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借贷细帐||交验帐account rendered !7DS  
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明细帐account stated U7=Z.*/62  
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与…银行开立一户头to open an account with jL1UPN  
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与…银行建立交易to keep account with V5 w^Le_^  
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继续记帐to keep account }J`Gm  
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与…有交易to have an account with (PF (,B  
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作成会计帐||有往来帐项to make out an account with <s >SnOD  
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清算||清理债务to make up an account _6( =0::x  
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清洁帐目||与…停止交易to close ones account with V96BtV sB  
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结帐to close an account (%1*<6ka  
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清理未付款to ask an account||to demand an account gqG"t@Y+  
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结清差额to balance the account with ~7v^7;tT  
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清算to settle an account||to liquidate an account||to square an account 5:wf"3%%  
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审查帐目||监查帐目to audit an account FB""^IC?W  
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检查帐目to examine an account Z:}^fZP  
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转入A的帐户to charge the amount to As account D c^d$gh  
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以计帐方式付款to pay on account #AHIlUH"m  
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代理某人||为某人on ones account||on account of one @0G} Q  
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为自己计算||独立帐目on ones own account "3K0 wR5  
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由某人收益并负风险on ones account and risk||for ones account and risk ;-3M  
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由某人负担for ones account||for account of one Rj8l]m6U9  
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按某人指示||列入某人帐户by order and for account of one Q{%ow:;s*  
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列入5月份帐目for May account P++gR@  
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编入某中帐项下to pass to the account of||to place to the account of @8 pRIS"V  
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寄出清算书to send in an account||to send in render an account u`ZnxD>  
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支票薄cheque book yVW)DQ 4?  
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支票陈票人cheque drawer =lzjMRX(?  
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持票人cheque holder $(GXlhA  
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不记名支票cheque to bearer||bearer cheque m49)cK?  
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记名支票||认人支票cheque to order Eg ;r]?|6  
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到期支票antedated cheque rK"x92P0  
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未到期支票postdated cheque >1W)J3  
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保付支票certified cheque JVN0];IL}  
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未获兑现支票,退票returned cheque -2f_e3jF  
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横线支票crossed cheque wPyfne?~,  
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特别横线special crossing I_\j0 5  
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空白支票blank cheque %R."  
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失效支票,过期支票stale cheque Tw 8$6KUW  
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普通支票open cheque 8a)lrIg  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 'Y `or14E  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges jYI\.bc  
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支票换现金||兑现to cash a cheque P9c!   
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清理票款to clear a cheque <*oTVl4fS  
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保证兑现to certify a cheque OO#_ 0qK  
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填写支票数额to fill up a cheque UU'0WIbY6  
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支票上划线to cross a cheque #p$iWY>e~  
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开发支票to make out a cheque F#=M$j_  
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签发支票,开立支票to draw a cheque||to issue a cheque 3n_N^q}  
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透支支票to overdraw a cheque mUA!GzJ~u-  
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背书支票to endorse a cheque !:baG]Y  
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请付票款||清付票款to pay a cheque||to honour a cheque nEHmiG  
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支票退票to dishonour a cheque i+90##4<?  
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拒付支票to refuse a cheque 0uL*-/|  
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拒付支票to stop payment of a cheque B_mT[)ut  
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提示要求付款to present for payment 0@yw#.j  
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见票即付持票人payable to bearer @)XR  
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支付指定人payable to order U0=: `G2l  
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已过期||无效out of date||stale ]w0_!Z&  
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请给出票人R/D||refer to drawer |@5G\N-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  oP~%7Jt  
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文字与数字不一致words and figures differ +,]_TxL|C  
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支票 ^+w1:C5  
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时间已过account closed @ 3rJ$6W  
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时间已过effects not cleared rgo!t028^  
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停止付款payment stopped tzY?LX[3  
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支票毁损cheque mutilated ~l('ly  
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汇款||寄钱to remit||to send money ~x[(1  
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寄票供取款||支票支付to send a cheque for payment mA#;6?6  
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国内汇票inland Bill 8?rq{&$t  
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跟单汇票documentary bill \TLfLqA  
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空头汇票accommodation bill EN __C$  
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原始汇票original bill w]fVELU  
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改写||换新票据renewed bill |[p]]) o  
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即期汇票sight bill||bill on demand : rudo[L  
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…days after date||…days after date…日后付款 s@g _F  
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…months after date||…months after date…月后付款 [;l;kom  
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见票后…日付款…days after sight||…days sight #ApmJLeCO  
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见票后…月付款…months after sight||…months sight 1/syzH jbY  
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同组票据set of bills />uE)R$  
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单张汇票sola of exchange||sole of exchange 4q?R3 \e;  
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远期汇票usance bill||bill at usance LMN`<R( q]  
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长期汇票long bill >.H}(!  
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短期汇票short bill "Y"`'U=v  
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逾期汇票overdue bill di ]CYLf  
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宽限日期days of grace 1c*:" k  
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电汇telegraphic transfer (T.T) K;`W4:,  
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邮汇postal order||postal note (Am.)||post office order||money order tVNFulcz$  
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本票promissory note (P/N) !<F5W <V  
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押汇负责书||押汇保证书letter of hypothecation 9)n3f^,Oj*  
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副保||抵押品||付属担保物collateral security m!(dk ]  
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担保书trust receipt||letter of indemnity \_)mWK,h  
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承兑||认付acceptance j#l1KO^y  
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单张承兑general acceptance "b"|ay  
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有条件承兑qualified acceptance oJc7a z  
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附条件认付conditional acceptance VK|$SY(  
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部分认付partial acceptance   `0=j,54cx  
    
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