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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= 3Ui  
会计报表statement of account l":\@rm`  
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往来帐目account current NDsF<2A4  
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现在往来帐||存款额current accout sw<GlF"  
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销货帐account sales Mn`);[  
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共同计算帐项joint account IIj :\?r  
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未决帐项outstanding account {lv@V*_Y0  
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贷方帐项credit account||creditor account X*'i1)_h  
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借方帐项debit account||debtor account n-djAhy  
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应付帐||应付未付帐account payable 4%refqWK  
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应收帐||应收未收帐account receivable :v$][jZ2  
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未决帐||老帐old account W!Qaa(o?  
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现金帐cash account g#*LJ `1  
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流水帐running account =Z /*  
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暂记帐||未定帐suspense account td!YwN*  
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过期帐||延滞帐overdue account||pastdue account FE=vUQXE2  
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杂项帐户sundry account ]H-5    
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详细帐单||明细表detail account Z,_EhEm  
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呆帐bad account M+l~^E0Wj  
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会计项目title of account UA3!28Y&E3  
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会计薄||帐薄account-book ],|;  
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营业报告书||损益计算表account of budiness||business report /P[@o  
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借贷细帐||交验帐account rendered t~V?p'a0ys  
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明细帐account stated 3J}/<&wv  
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与…银行建立交易to keep account with  ./_4D}  
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继续记帐to keep account ]]6  
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与…有交易to have an account with P"s7}cl  
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作成会计帐||有往来帐项to make out an account with fctVJ{?  
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清算||清理债务to make up an account </li< 1  
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清洁帐目||与…停止交易to close ones account with wh#x`Nc  
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结帐to close an account lQt* LWd[  
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清理未付款to ask an account||to demand an account GcHZ&m4  
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结清差额to balance the account with f1RX`rXf  
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清算to settle an account||to liquidate an account||to square an account YnwP\Arfq  
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审查帐目||监查帐目to audit an account &BkdC,o  
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检查帐目to examine an account [ |dQZ  
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转入A的帐户to charge the amount to As account {U7A&e0eW  
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以计帐方式付款to pay on account .>+jtp}  
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为自己计算||独立帐目on ones own account [B"CN nA  
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由某人收益并负风险on ones account and risk||for ones account and risk [cvtF(,  
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由某人负担for ones account||for account of one &Ez]pKjB  
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按某人指示||列入某人帐户by order and for account of one Kk<MS$Ov  
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列入5月份帐目for May account d}_%xkC  
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编入某中帐项下to pass to the account of||to place to the account of iJem9XXb  
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寄出清算书to send in an account||to send in render an account &W:R#/|  
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支票薄cheque book 6d# V  
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支票陈票人cheque drawer ^VAvQ(b!:i  
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持票人cheque holder V=DT.u  
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不记名支票cheque to bearer||bearer cheque /pOK4"  
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记名支票||认人支票cheque to order I]OVzM  
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到期支票antedated cheque dJYQdo^X  
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未到期支票postdated cheque !;ipLC;e}  
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保付支票certified cheque >:yU bo)  
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未获兑现支票,退票returned cheque i9%cpPrg8  
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横线支票crossed cheque ywS2` (  
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特别横线special crossing S66. .sa  
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空白支票blank cheque nD8CP[bRo  
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失效支票,过期支票stale cheque B}YpIb]d  
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普通支票open cheque %tRQK$]c  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount zu@5 ,AH  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges *+wGXm  
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支票换现金||兑现to cash a cheque P}kp_l27  
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保证兑现to certify a cheque [ 4_JK  
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填写支票数额to fill up a cheque C25r3bj  
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支票上划线to cross a cheque Snav )Hb'  
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开发支票to make out a cheque ;hsem,C h7  
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签发支票,开立支票to draw a cheque||to issue a cheque #00k7y>OyD  
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透支支票to overdraw a cheque */|Vyp-  
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背书支票to endorse a cheque _7O;ED+  
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请付票款||清付票款to pay a cheque||to honour a cheque h SO(s  
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支票退票to dishonour a cheque } +@H&}u  
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拒付支票to refuse a cheque Zw)*+> +FV  
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拒付支票to stop payment of a cheque D};zPf@!p  
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提示要求付款to present for payment DRBRs-D  
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支付指定人payable to order S~8w-lG!  
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请给出票人R/D||refer to drawer =5UT'3p>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'THcO*<  
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文字与数字不一致words and figures differ NV|[.g=lg  
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时间已过effects not cleared J3]!<v=  
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停止付款payment stopped X{n7)kgL  
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支票毁损cheque mutilated dQ6n[$Q@N  
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汇款||寄钱to remit||to send money bIFKP  
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寄票供取款||支票支付to send a cheque for payment 3:">]LMi  
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寄款人a remitter y$n7'W6  
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收款人a remittee 4H7 3a5f  
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国内汇票inland Bill @S/PB[%S  
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跟单汇票documentary bill MA:2]l3e  
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空头汇票accommodation bill A),nkw0X  
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原始汇票original bill ~, hPi  
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改写||换新票据renewed bill !J34yro+s  
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即期汇票sight bill||bill on demand X(D$eV  
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…days after date||…days after date…日后付款 E,Q>jH  
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…months after date||…months after date…月后付款 E"ju<q/Q  
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见票后…日付款…days after sight||…days sight H'Mc]zw_,  
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见票后…月付款…months after sight||…months sight u$%>/cv  
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同组票据set of bills 7m;2M]BRi  
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单张汇票sola of exchange||sole of exchange ALw5M'6q0\  
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远期汇票usance bill||bill at usance )oOcV%  
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长期汇票long bill /K mzi9j+  
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短期汇票short bill L[zg2y  
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逾期汇票overdue bill { 7y.0_Y  
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宽限日期days of grace a a<9%j  
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电汇telegraphic transfer (T.T) *uR&d;vg.8  
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邮汇postal order||postal note (Am.)||post office order||money order z`-?5-a]I  
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本票promissory note (P/N) _//)|.6c3  
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押汇负责书||押汇保证书letter of hypothecation Dm/# \y3  
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副保||抵押品||付属担保物collateral security qr%9S dvx  
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担保书trust receipt||letter of indemnity 16MRLDhnD  
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承兑||认付acceptance @ NGK2J  
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单张承兑general acceptance T Hirh6  
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有条件承兑qualified acceptance I0 a,mO;m  
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附条件认付conditional acceptance FR9<$   
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部分认付partial acceptance   t>|Y-i3cb  
    
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