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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。   p;o"i_!  
会计报表statement of account U . <c#S  
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往来帐目account current t vW0 W  
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现在往来帐||存款额current accout wS$ 'gKA6  
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销货帐account sales iV@\v0k  
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共同计算帐项joint account * >NML]#0  
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未决帐项outstanding account ,5~C($-t  
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贷方帐项credit account||creditor account A2PeI"y  
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借方帐项debit account||debtor account 1v|0&{lB  
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应付帐||应付未付帐account payable Qe9}%k6@E  
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应收帐||应收未收帐account receivable 7Y 4D9pw  
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新交易||新帐new account jW| ,5,43  
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未决帐||老帐old account ~(  rZ)  
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现金帐cash account 0*uJS`se6Z  
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流水帐running account h9. Yux  
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暂记帐||未定帐suspense account ^h<ElK  
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过期帐||延滞帐overdue account||pastdue account (b.Mtd  
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杂项帐户sundry account 1eS@ihkP  
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详细帐单||明细表detail account &e4EZ  
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呆帐bad account z8PV&o  
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会计项目title of account s:sk`~2<gd  
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会计薄||帐薄account-book rf2-owWN  
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营业报告书||损益计算表account of budiness||business report ?uE@C3 e  
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借贷细帐||交验帐account rendered Ni61o?]Nj  
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明细帐account stated >Co5_sCe  
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与…银行建立交易to keep account with ;kF+ V*  
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继续记帐to keep account %>k$'UW zK  
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与…有交易to have an account with Fop'm))C8  
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作成会计帐||有往来帐项to make out an account with \TXCq@  
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清算||清理债务to make up an account ygf Uy  
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清洁帐目||与…停止交易to close ones account with )*n2 ,n  
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结帐to close an account )wueR5P  
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清理未付款to ask an account||to demand an account U/3 <p8  
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结清差额to balance the account with %T'<vw0  
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清算to settle an account||to liquidate an account||to square an account _Kf8,|+  
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审查帐目||监查帐目to audit an account !U8n=A#,-  
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检查帐目to examine an account A9\(vxxOpC  
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转入A的帐户to charge the amount to As account Iu|4QE  
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以计帐方式付款to pay on account N(=Z4Nk5  
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代理某人||为某人on ones account||on account of one f )Ef-o  
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为自己计算||独立帐目on ones own account oo2CF!Xy  
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由某人收益并负风险on ones account and risk||for ones account and risk q)PLc{N O  
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由某人负担for ones account||for account of one v1}9i3Or#  
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按某人指示||列入某人帐户by order and for account of one {u)>W@Lr  
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列入5月份帐目for May account @|'$k{i  
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编入某中帐项下to pass to the account of||to place to the account of >0E3Em<(}l  
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寄出清算书to send in an account||to send in render an account lsA?|4`mn  
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持票人cheque holder L<k(stx~   
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不记名支票cheque to bearer||bearer cheque w@WPp0mny  
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记名支票||认人支票cheque to order lYT_Y.%I  
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到期支票antedated cheque M|fC2[]v B  
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未到期支票postdated cheque QB3er]y0%  
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保付支票certified cheque DE+k'8\T  
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未获兑现支票,退票returned cheque ?&!e f {  
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横线支票crossed cheque U/-k'6=M  
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空白支票blank cheque |w+ O.%=  
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失效支票,过期支票stale cheque AiB]A}  
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普通支票open cheque [] el 4.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 j^WYM r,  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges b 0qA  
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支票换现金||兑现to cash a cheque kBxEp/y  
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清理票款to clear a cheque JPHM+3v  
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保证兑现to certify a cheque <EQaYZY=  
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填写支票数额to fill up a cheque CyS %11L  
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支票上划线to cross a cheque |a a\t  
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开发支票to make out a cheque *8uS,s6g  
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签发支票,开立支票to draw a cheque||to issue a cheque em5~4;&'  
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透支支票to overdraw a cheque ^yqRa&  
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背书支票to endorse a cheque ;']u}Nh  
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请付票款||清付票款to pay a cheque||to honour a cheque \HkBp& bqK  
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支票退票to dishonour a cheque [3s-S +n @  
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拒付支票to refuse a cheque "]kzt ux  
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拒付支票to stop payment of a cheque Y]KHCY  
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提示要求付款to present for payment {? Y \T  
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见票即付持票人payable to bearer tpEy-"D&  
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已过期||无效out of date||stale j 5" L  
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请给出票人R/D||refer to drawer E:B"!Y6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds " "m-5PGYo  
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文字与数字不一致words and figures differ MD;Z UAX<  
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时间已过effects not cleared CN ( :  
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停止付款payment stopped HQ9tvSc  
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支票毁损cheque mutilated ]58~b%s  
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汇款||寄钱to remit||to send money Mz(?_7  
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寄票供取款||支票支付to send a cheque for payment Xwo+iZ(a  
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寄款人a remitter Zl&ED{k<  
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收款人a remittee 0Yq_B+IC  
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国外汇票foreign Bill >Tl/3{V  
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国内汇票inland Bill `3ha~+Goo!  
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跟单汇票documentary bill C.#Ha-@uz  
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空头汇票accommodation bill +u g2p;<B  
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原始汇票original bill q {   
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改写||换新票据renewed bill r ^*D8  
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即期汇票sight bill||bill on demand Z-4/xi7  
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…days after date||…days after date…日后付款 A:y^9+Da  
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…months after date||…months after date…月后付款 GSSmlJ`  
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见票后…日付款…days after sight||…days sight <VstnJo`Z  
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见票后…月付款…months after sight||…months sight V'dw=W17V  
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同组票据set of bills HrZX~JnTmf  
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单张汇票sola of exchange||sole of exchange yDZm)|<.  
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远期汇票usance bill||bill at usance .)bNi*&  
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长期汇票long bill fdwP@6eh  
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短期汇票short bill ,G="wI  
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逾期汇票overdue bill Eld[z{n"  
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宽限日期days of grace {{M/=WqC  
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电汇telegraphic transfer (T.T) Os9 EMU$  
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邮汇postal order||postal note (Am.)||post office order||money order [dFcxzM-N  
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本票promissory note (P/N) #Oj yUQ,  
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副保||抵押品||付属担保物collateral security xHaz*w1|  
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担保书trust receipt||letter of indemnity TKGaGMx6@  
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承兑||认付acceptance z8{-I@+`  
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单张承兑general acceptance vbtZ5Gm  
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有条件承兑qualified acceptance 6\K\d_x  
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附条件认付conditional acceptance A b j7  
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部分认付partial acceptance   [' pO=ho  
    
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