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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。   Y:O|6%00Y  
会计报表statement of account 9xz@2b@  
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往来帐目account current w^ z ftm  
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现在往来帐||存款额current accout He'VqUw_  
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销货帐account sales 1!G}* 38;  
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共同计算帐项joint account Z;a)P.l.>  
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未决帐项outstanding account G4 :\6fu  
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贷方帐项credit account||creditor account ],0I`!\  
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借方帐项debit account||debtor account j>;1jzr2}  
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应付帐||应付未付帐account payable yH-&o,  
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应收帐||应收未收帐account receivable WvT H+  
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新交易||新帐new account *5oQZ".vA*  
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未决帐||老帐old account h%u!UHA  
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现金帐cash account e8dZR3JL  
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流水帐running account k"gm;,`  
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暂记帐||未定帐suspense account 3=oxT6"k  
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过期帐||延滞帐overdue account||pastdue account Tim/7*vx  
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杂项帐户sundry account rp<~=X  
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详细帐单||明细表detail account `u_MdB}<x;  
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呆帐bad account BjPU@rS .U  
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会计项目title of account =&k[qqxg  
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会计薄||帐薄account-book E>-I |X"L1  
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营业报告书||损益计算表account of budiness||business report A =Z$H2  
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借贷细帐||交验帐account rendered p`\>GWuT!  
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明细帐account stated ep},~tPZn  
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与…银行开立一户头to open an account with J[uH@3v  
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与…银行建立交易to keep account with {0+WVZ4u  
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继续记帐to keep account 6!itr"  
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与…有交易to have an account with :Sd`4"AA  
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作成会计帐||有往来帐项to make out an account with mqsAYzG  
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清算||清理债务to make up an account O/#uQn}  
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清洁帐目||与…停止交易to close ones account with v{"yrC  
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结帐to close an account za 7+xF  
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清理未付款to ask an account||to demand an account KkpbZ7\@  
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结清差额to balance the account with ]s )Y ">6  
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清算to settle an account||to liquidate an account||to square an account ;&}z L.!jo  
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审查帐目||监查帐目to audit an account ]&D= *:c  
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检查帐目to examine an account o37oRv]  
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转入A的帐户to charge the amount to As account H%rNQxA2 +  
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以计帐方式付款to pay on account c[ 0`8s!  
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代理某人||为某人on ones account||on account of one I"3C/ pU2  
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为自己计算||独立帐目on ones own account +O9x8OPHW  
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由某人收益并负风险on ones account and risk||for ones account and risk #wRhR>6  
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由某人负担for ones account||for account of one qS!N\p~>  
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按某人指示||列入某人帐户by order and for account of one \>lA2^E f  
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列入5月份帐目for May account Mb\(52`)Q  
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编入某中帐项下to pass to the account of||to place to the account of W,CAg7:*  
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寄出清算书to send in an account||to send in render an account )mBYW}} T  
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支票薄cheque book 3rMJC\ h  
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支票陈票人cheque drawer KZZY9  
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持票人cheque holder ug ;Xoh5w  
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不记名支票cheque to bearer||bearer cheque WfG +_iP?  
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记名支票||认人支票cheque to order 5BXku=M  
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到期支票antedated cheque & b5(Su  
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未到期支票postdated cheque 0D@$  
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保付支票certified cheque |M5#jVXj  
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未获兑现支票,退票returned cheque N\|z{vn  
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横线支票crossed cheque b-  t  
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普通横线general crossing (M$>*O3SR  
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特别横线special crossing UiH7  
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空白支票blank cheque KU` *LB:  
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失效支票,过期支票stale cheque j;coPehB  
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普通支票open cheque a,RCK~GR  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 7<WS@-2I#  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges \/3(>g?4  
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支票换现金||兑现to cash a cheque m#RJRuZ|2V  
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清理票款to clear a cheque #4$YQ  
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保证兑现to certify a cheque 3qe`#j  
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填写支票数额to fill up a cheque nA,=g'7S  
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支票上划线to cross a cheque Nz`8)Le  
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开发支票to make out a cheque WkA47+DsV  
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签发支票,开立支票to draw a cheque||to issue a cheque [y`G p#  
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透支支票to overdraw a cheque ESV./~K  
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背书支票to endorse a cheque -1Li&K7  
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请付票款||清付票款to pay a cheque||to honour a cheque Q*#Lr4cm{  
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支票退票to dishonour a cheque I20~bW  
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拒付支票to refuse a cheque BGibBF^  
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拒付支票to stop payment of a cheque )b1hF  
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提示要求付款to present for payment }~@/r5 Zl  
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见票即付持票人payable to bearer rwj+N%N  
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支付指定人payable to order 2Ty]s~  
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已过期||无效out of date||stale =p.avAuSn  
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请给出票人R/D||refer to drawer ~F-knEvL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds A;rk4)lij  
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文字与数字不一致words and figures differ )=GPhC/sw  
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支票 }6a}8EyFP  
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时间已过account closed 0 ^>,  
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更改处应加盖印章alterations require initials ^*fD  
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时间已过effects not cleared AmIW$(Ce  
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停止付款payment stopped }y*D(`  
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支票毁损cheque mutilated "[7-1}l  
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汇款||寄钱to remit||to send money 'A5T$JV.r4  
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寄票供取款||支票支付to send a cheque for payment :qxWANUa  
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寄款人a remitter OR6vA5J  
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收款人a remittee .n8O 3V  
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国外汇票foreign Bill b?OA|JqX  
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国内汇票inland Bill IrZ\;!NK  
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跟单汇票documentary bill ] / Nt  
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空头汇票accommodation bill x[};x;[ZE  
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原始汇票original bill V0 {#q/q  
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改写||换新票据renewed bill Wjq9f;  
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即期汇票sight bill||bill on demand oy jkk  
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…days after date||…days after date…日后付款 X%s5D&gr  
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…months after date||…months after date…月后付款 5P<1I7d  
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见票后…日付款…days after sight||…days sight r6\g #}  
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见票后…月付款…months after sight||…months sight <<S4l~"o  
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同组票据set of bills 'X+aYF }Ye  
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单张汇票sola of exchange||sole of exchange i| cA)  
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远期汇票usance bill||bill at usance FEhBhv|m  
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长期汇票long bill Bi fI.2|  
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短期汇票short bill PJKY$s.  
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逾期汇票overdue bill b*| ?7  
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宽限日期days of grace ; w%g*S  
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电汇telegraphic transfer (T.T) /:A239=+?  
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邮汇postal order||postal note (Am.)||post office order||money order hHw1<! M  
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本票promissory note (P/N) UlN}SddI9  
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押汇负责书||押汇保证书letter of hypothecation c?xeBC1-  
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副保||抵押品||付属担保物collateral security h*P0;V`UX  
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担保书trust receipt||letter of indemnity cEJ_z(\=hr  
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承兑||认付acceptance ?aG~E  
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单张承兑general acceptance DML0paOm5  
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有条件承兑qualified acceptance ";0-9*I  
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附条件认付conditional acceptance yNx"Ey dk`  
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部分认付partial acceptance   6B?1d /8V  
    
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