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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。   !2h ZtX  
会计报表statement of account )k;;O7C k  
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往来帐目account current }R11G9N.  
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现在往来帐||存款额current accout [Q+k2J_h  
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销货帐account sales hJsP;y:@Lm  
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共同计算帐项joint account &g PP# D6A  
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未决帐项outstanding account S'5Zy} +x  
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贷方帐项credit account||creditor account lPI~5N8  
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借方帐项debit account||debtor account #-@u Lc  
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应付帐||应付未付帐account payable X fqhD&g  
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应收帐||应收未收帐account receivable >W;NMcN~  
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新交易||新帐new account 5OppK(Oi*C  
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未决帐||老帐old account c#sHnpP  
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现金帐cash account z8'1R6nq  
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流水帐running account S k~"-HL|  
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暂记帐||未定帐suspense account J6AHc"k.  
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过期帐||延滞帐overdue account||pastdue account r8Mx +r  
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杂项帐户sundry account \A"o[A2v  
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详细帐单||明细表detail account :x)H !z P  
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呆帐bad account UJ)pae  
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会计项目title of account c+9L6}D  
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会计薄||帐薄account-book //q(v,D%Q  
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营业报告书||损益计算表account of budiness||business report G%<}TI1}  
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借贷细帐||交验帐account rendered 2 |s ohF  
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明细帐account stated z8Q!~NN-K  
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与…银行开立一户头to open an account with py*22Ua^  
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与…银行建立交易to keep account with !eLj + 0  
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继续记帐to keep account =3e7n2N)  
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与…有交易to have an account with l!mbpFt  
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作成会计帐||有往来帐项to make out an account with )ZG;.j  
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清算||清理债务to make up an account !#tVQ2O  
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清洁帐目||与…停止交易to close ones account with 3[YG BM(  
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结帐to close an account @,vmX z  
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清理未付款to ask an account||to demand an account Av X1*  
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结清差额to balance the account with 44]s`QyG  
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清算to settle an account||to liquidate an account||to square an account [GwAm>k  
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审查帐目||监查帐目to audit an account  *}?[tR5  
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检查帐目to examine an account A2_ut6&eb  
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转入A的帐户to charge the amount to As account 'o AmA=  
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以计帐方式付款to pay on account S|85g1}t  
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为自己计算||独立帐目on ones own account GkGiQf4hh  
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由某人收益并负风险on ones account and risk||for ones account and risk 'Wlbh:=$  
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由某人负担for ones account||for account of one r- 8 Awa  
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按某人指示||列入某人帐户by order and for account of one s~M4. 06P  
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列入5月份帐目for May account I _nQTWcm  
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编入某中帐项下to pass to the account of||to place to the account of M xTJgY  
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寄出清算书to send in an account||to send in render an account 1p&.\ ^  
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支票薄cheque book 7 N}@zPAZ  
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支票陈票人cheque drawer m&)/>'W   
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持票人cheque holder UZdnsG7  
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不记名支票cheque to bearer||bearer cheque xP8/1wd.  
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记名支票||认人支票cheque to order d59rq<yI  
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到期支票antedated cheque >+O0W)g{o  
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未到期支票postdated cheque 2> a&m>  
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保付支票certified cheque %1&X+s3  
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未获兑现支票,退票returned cheque Tv%7=P;r  
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横线支票crossed cheque C  eEhe  
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普通横线general crossing [I;C 6p  
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特别横线special crossing 8UB2 du@?  
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空白支票blank cheque 65Z}Hf  
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失效支票,过期支票stale cheque RIkIE=+6  
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普通支票open cheque S6bW r0XR  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount I(UK9H{0$  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Fs >MFj  
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支票换现金||兑现to cash a cheque *BxU5)O  
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清理票款to clear a cheque N75U.;U0  
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保证兑现to certify a cheque #0) TS  
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填写支票数额to fill up a cheque `pv  
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支票上划线to cross a cheque .|"E:qTD  
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开发支票to make out a cheque %#fjtbeB  
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签发支票,开立支票to draw a cheque||to issue a cheque Z9H2 ! Cp  
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透支支票to overdraw a cheque n=f?Q=h\3  
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背书支票to endorse a cheque zgS)j9q}  
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请付票款||清付票款to pay a cheque||to honour a cheque -5os0G80  
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支票退票to dishonour a cheque AN,3[Sh  
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拒付支票to refuse a cheque 8\)4waz$  
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拒付支票to stop payment of a cheque hQ)?LPUB  
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提示要求付款to present for payment _x-2tnIxXv  
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见票即付持票人payable to bearer YY>&R'3[  
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支付指定人payable to order JBV 06T_4o  
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已过期||无效out of date||stale aTaL|&(  
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请给出票人R/D||refer to drawer W9GjUswv!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3!KyO)8  
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文字与数字不一致words and figures differ E0A[{UA   
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支票 4SkCV  
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时间已过account closed uY&t9L8  
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更改处应加盖印章alterations require initials 2"Ki5  
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时间已过effects not cleared SQdK`]4  
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停止付款payment stopped ,u5ii R  
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支票毁损cheque mutilated T mH5+  
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汇款||寄钱to remit||to send money X$< CIZ  
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寄票供取款||支票支付to send a cheque for payment Pu2cU5n  
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寄款人a remitter Y-v6M3$  
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收款人a remittee U1pwk[  
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国内汇票inland Bill pq*4yaTT'  
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跟单汇票documentary bill *qw//W   
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空头汇票accommodation bill R}0!F 2  
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原始汇票original bill 5VK.Zs\  
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改写||换新票据renewed bill +jGSD@32>  
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即期汇票sight bill||bill on demand -gy@sSfvkv  
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…days after date||…days after date…日后付款 /nVGr]t_pj  
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…months after date||…months after date…月后付款 RP~ hi%A  
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见票后…日付款…days after sight||…days sight I&|J +B?#  
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见票后…月付款…months after sight||…months sight O}mz@- Z  
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同组票据set of bills db0]D\  
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单张汇票sola of exchange||sole of exchange {<y.G1<.  
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远期汇票usance bill||bill at usance iFkXt<_A  
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长期汇票long bill {bD:OF  
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短期汇票short bill  "DsL$D2e  
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逾期汇票overdue bill %+0V0.  
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宽限日期days of grace #[ ?E,   
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电汇telegraphic transfer (T.T) =C g1I\  
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邮汇postal order||postal note (Am.)||post office order||money order Ge+T[  
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本票promissory note (P/N) $~r_&1  
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押汇负责书||押汇保证书letter of hypothecation _(:<l Y aY  
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副保||抵押品||付属担保物collateral security vtF|: *h  
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担保书trust receipt||letter of indemnity _bn "c@s  
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承兑||认付acceptance vo>i36  
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单张承兑general acceptance YDYN#Ob(;  
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有条件承兑qualified acceptance yS1i$[JV  
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附条件认付conditional acceptance %U6A"?To  
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部分认付partial acceptance   ?azcWf z0  
    
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