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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。   sdO;vp^:b  
会计报表statement of account Z].>U!7W  
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往来帐目account current L>L4%?  
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现在往来帐||存款额current accout /kJ*WA?J  
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销货帐account sales Hou{tUm{xC  
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共同计算帐项joint account +f7?L]wzic  
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未决帐项outstanding account E"" /dC:B  
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贷方帐项credit account||creditor account vc!S{4bN  
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借方帐项debit account||debtor account GqAedz;.  
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应付帐||应付未付帐account payable wM yPR_  
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应收帐||应收未收帐account receivable M84LbgGM%  
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新交易||新帐new account vV'^HD^v  
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未决帐||老帐old account dyp] y$  
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现金帐cash account (o:Cxh V  
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流水帐running account %1<p1u'r?#  
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暂记帐||未定帐suspense account ' |/_='  
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过期帐||延滞帐overdue account||pastdue account NY;UI (<]  
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杂项帐户sundry account ^VIUXa  
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详细帐单||明细表detail account 2%qn !+.  
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呆帐bad account Z+dR(9otH3  
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会计项目title of account M$W#Q\<*#r  
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会计薄||帐薄account-book PM.SEzhm  
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营业报告书||损益计算表account of budiness||business report eE{L>u  
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借贷细帐||交验帐account rendered :]^P ^khK  
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明细帐account stated n2{{S(N  
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与…银行建立交易to keep account with [/Z'OV"tU  
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清算||清理债务to make up an account )SX6)__  
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清洁帐目||与…停止交易to close ones account with <i'u96  
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结帐to close an account "'!%};  
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清理未付款to ask an account||to demand an account sk ?'^6Xh  
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结清差额to balance the account with U>_IYT  
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清算to settle an account||to liquidate an account||to square an account H_?B{We  
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审查帐目||监查帐目to audit an account 9c6GYWIFt&  
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检查帐目to examine an account ;4G\]%c)E{  
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为自己计算||独立帐目on ones own account tL~,ZCQz  
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由某人收益并负风险on ones account and risk||for ones account and risk " {A*(.  
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由某人负担for ones account||for account of one o_Jn_3=  
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按某人指示||列入某人帐户by order and for account of one F qeV3 N  
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列入5月份帐目for May account <<=e9Lh  
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寄出清算书to send in an account||to send in render an account 48 W.qzC  
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支票陈票人cheque drawer S6v!GQ  
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持票人cheque holder B*\$ /bk,  
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不记名支票cheque to bearer||bearer cheque NS`07#z^  
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记名支票||认人支票cheque to order L7'% ;?Z  
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到期支票antedated cheque 'Qa5n\HX$  
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未到期支票postdated cheque bEm7QgV{X  
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保付支票certified cheque tz26=8  
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未获兑现支票,退票returned cheque {C3U6kKs;R  
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横线支票crossed cheque zN#*G i'  
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普通横线general crossing 98R KCc9h  
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特别横线special crossing ]1D%zKY%$Z  
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空白支票blank cheque F>zl9Vi<  
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失效支票,过期支票stale cheque !M7<BD};  
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普通支票open cheque oRM)% N#  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Q8D&tJg  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Bj Wr5SJ  
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支票换现金||兑现to cash a cheque JTU#vq:TY  
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清理票款to clear a cheque <IJu7t>  
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保证兑现to certify a cheque fX~'Zk\u  
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填写支票数额to fill up a cheque P>i%7:OMZA  
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支票上划线to cross a cheque  &;i "P  
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开发支票to make out a cheque <TGn=>u  
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签发支票,开立支票to draw a cheque||to issue a cheque XV3C`:b  
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透支支票to overdraw a cheque lot%N(mB`  
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背书支票to endorse a cheque U>Ld~cw  
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请付票款||清付票款to pay a cheque||to honour a cheque YB<*"HxM)}  
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支票退票to dishonour a cheque ho8`sh>N  
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拒付支票to refuse a cheque zgx&Pte  
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拒付支票to stop payment of a cheque **9x?s  
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提示要求付款to present for payment 1b=lpw 1}  
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见票即付持票人payable to bearer theZ]5_C  
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支付指定人payable to order Lg8nj< TF  
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已过期||无效out of date||stale !.2<| 24  
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请给出票人R/D||refer to drawer mF` B#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NM ]bgpP  
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文字与数字不一致words and figures differ x.Q&$#  
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时间已过effects not cleared >X*Mio8P#  
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停止付款payment stopped <&)v~-&O  
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支票毁损cheque mutilated as J)4ema  
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汇款||寄钱to remit||to send money zt^48~ry  
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寄票供取款||支票支付to send a cheque for payment ou %/l4dC  
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寄款人a remitter :O5og[;b  
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收款人a remittee MxBTX4ES  
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国外汇票foreign Bill (%`Q hH  
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国内汇票inland Bill @)K%2Y`  
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跟单汇票documentary bill 2.d|G `  
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空头汇票accommodation bill c sfgJ^n  
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原始汇票original bill F4e:ZExJ  
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改写||换新票据renewed bill ,\v91Rp~?  
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即期汇票sight bill||bill on demand Pzb|t+"$  
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…days after date||…days after date…日后付款 R N@ctRS  
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…months after date||…months after date…月后付款 \ o';"Q1H  
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见票后…日付款…days after sight||…days sight WQHd[2Z#e  
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见票后…月付款…months after sight||…months sight KWWa&[ev)  
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同组票据set of bills kkK kf '  
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单张汇票sola of exchange||sole of exchange V= 1Bo~  
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远期汇票usance bill||bill at usance [g2;N,V#  
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长期汇票long bill FW.$5*f='  
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短期汇票short bill P<K){V  
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逾期汇票overdue bill sp* Vqd  
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宽限日期days of grace P<fnLQ9  
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电汇telegraphic transfer (T.T) Vn~UB#]'3  
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邮汇postal order||postal note (Am.)||post office order||money order )3h^Y=43  
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本票promissory note (P/N) A?G^\I~v  
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押汇负责书||押汇保证书letter of hypothecation 1xc~`~  
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副保||抵押品||付属担保物collateral security `CeJWL5{  
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担保书trust receipt||letter of indemnity S(mF%WJ  
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承兑||认付acceptance ,hVvve,j}  
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单张承兑general acceptance VACiVKk  
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有条件承兑qualified acceptance s[gKc'  
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附条件认付conditional acceptance Cg616hyut  
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部分认付partial acceptance   H'qG/@u-l  
    
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