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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。   d*xKq"+ &E  
会计报表statement of account 5%n  
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往来帐目account current Fn~?YN  
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现在往来帐||存款额current accout %l7|+%M.{  
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销货帐account sales =c,m)\u/8  
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共同计算帐项joint account T 6g(,xPcL  
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未决帐项outstanding account  v NJ!d  
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贷方帐项credit account||creditor account Dog Tj  
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借方帐项debit account||debtor account QDg\GA8|  
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应付帐||应付未付帐account payable W^Jh'^E  
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应收帐||应收未收帐account receivable p}j$p'D.RI  
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新交易||新帐new account R30{/KK  
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未决帐||老帐old account *t'q n   
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现金帐cash account w6M EY"<L  
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流水帐running account `Tx1?]  
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暂记帐||未定帐suspense account T.vkGB=QZ%  
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过期帐||延滞帐overdue account||pastdue account iol.RszlZ|  
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杂项帐户sundry account $0C1';=^}  
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详细帐单||明细表detail account >z*2Og#1  
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呆帐bad account ALqP;/  
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会计项目title of account 0#~e KF y  
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会计薄||帐薄account-book 2<jbNnj  
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营业报告书||损益计算表account of budiness||business report VY)! bjW.  
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借贷细帐||交验帐account rendered @GzEhv  
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明细帐account stated ZzA4iT=KO  
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与…银行开立一户头to open an account with ; EZ$8|  
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与…银行建立交易to keep account with @[M5$,"  
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继续记帐to keep account qP<wf=wY  
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与…有交易to have an account with d&n&_>  
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作成会计帐||有往来帐项to make out an account with _w8iPL5:  
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清算||清理债务to make up an account P#5&D*`}h  
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清洁帐目||与…停止交易to close ones account with IHCEu K  
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结帐to close an account Z6%Hhk[  
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清理未付款to ask an account||to demand an account Q C?*O?~#  
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结清差额to balance the account with A<esMDX  
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清算to settle an account||to liquidate an account||to square an account bd],fNgJ  
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审查帐目||监查帐目to audit an account nzI}w7>VU  
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检查帐目to examine an account H6Q1r[(B  
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转入A的帐户to charge the amount to As account }lzUl mRTe  
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以计帐方式付款to pay on account ye Q6\yi  
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代理某人||为某人on ones account||on account of one >W%tEc  
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为自己计算||独立帐目on ones own account  w+<`>  
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由某人收益并负风险on ones account and risk||for ones account and risk nRKh|B)  
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由某人负担for ones account||for account of one "0al"?  
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按某人指示||列入某人帐户by order and for account of one 83io@*D  
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列入5月份帐目for May account Y0`=h"g  
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编入某中帐项下to pass to the account of||to place to the account of *z-Mr~ V  
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寄出清算书to send in an account||to send in render an account Ys8p,.OMs  
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支票薄cheque book  c=? =u  
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支票陈票人cheque drawer n_}=G RR  
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持票人cheque holder e.X*x4*>~  
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不记名支票cheque to bearer||bearer cheque p-d2HXo  
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记名支票||认人支票cheque to order rdK=f<I]  
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到期支票antedated cheque dW hU o\>=  
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未到期支票postdated cheque e !_+TyI  
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保付支票certified cheque <pAN{:  
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未获兑现支票,退票returned cheque S!*wK-  
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横线支票crossed cheque r`? bYoz  
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普通横线general crossing ANuIPF4NxP  
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特别横线special crossing s*A#;  
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空白支票blank cheque eUa2"=M  
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失效支票,过期支票stale cheque KW&5&~)2  
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普通支票open cheque i+`N0!8lY  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount MiB"CcU  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges irg% n  
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支票换现金||兑现to cash a cheque lwY2zX&%)/  
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清理票款to clear a cheque P5vxQR_*lc  
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保证兑现to certify a cheque #M9rt ~4  
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填写支票数额to fill up a cheque  BKiyog  
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支票上划线to cross a cheque jB"?iC.  
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开发支票to make out a cheque nhbCk6Y5LZ  
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签发支票,开立支票to draw a cheque||to issue a cheque h3}gg@Fm  
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透支支票to overdraw a cheque f{m,?[1C,  
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背书支票to endorse a cheque V l, V  
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请付票款||清付票款to pay a cheque||to honour a cheque ;w\7p a  
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支票退票to dishonour a cheque s>pOfXIx  
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拒付支票to refuse a cheque X^2Txm d  
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拒付支票to stop payment of a cheque ?Re6oLm<B  
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提示要求付款to present for payment mKsTA;  
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见票即付持票人payable to bearer 3!+N} [$iy  
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支付指定人payable to order # 1S*}Q<k  
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已过期||无效out of date||stale =nq9)4o  
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请给出票人R/D||refer to drawer lzKJy  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FXAP]iqo  
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文字与数字不一致words and figures differ >N&C-6W  
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支票 h-^7cHI}  
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时间已过account closed m((A  
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更改处应加盖印章alterations require initials uSAb  
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时间已过effects not cleared 2'R& K  
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停止付款payment stopped q}nL'KQ,n  
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支票毁损cheque mutilated p|W <xFk  
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汇款||寄钱to remit||to send money }]qx "  
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寄票供取款||支票支付to send a cheque for payment ZQd\!K8y^Q  
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寄款人a remitter ?\HXYCi0r  
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收款人a remittee VTDp9s  
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国外汇票foreign Bill 7qyv.{+  
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国内汇票inland Bill Q~5!c#r  
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跟单汇票documentary bill K%Sy~6iD&  
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空头汇票accommodation bill ]M"l-A  
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原始汇票original bill x5Sc+5?*  
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改写||换新票据renewed bill c3\z  
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即期汇票sight bill||bill on demand !MOgM  
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…days after date||…days after date…日后付款 *wml 4lh  
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…months after date||…months after date…月后付款 a0Y/,S*K  
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见票后…日付款…days after sight||…days sight `+~@VZ3m  
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见票后…月付款…months after sight||…months sight \W<r`t4v  
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同组票据set of bills Qrt[MJ+#  
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单张汇票sola of exchange||sole of exchange :/HfMJ  
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远期汇票usance bill||bill at usance +jcg[|-' /  
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长期汇票long bill mlgw0   
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短期汇票short bill em @\S   
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逾期汇票overdue bill p]*BeiT#n%  
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宽限日期days of grace YadY?o./  
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电汇telegraphic transfer (T.T) ]k[y#oB  
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邮汇postal order||postal note (Am.)||post office order||money order iw|6w,-)C  
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本票promissory note (P/N) ZFy>Z:&S,  
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押汇负责书||押汇保证书letter of hypothecation a_5`9BL  
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副保||抵押品||付属担保物collateral security @>'.F<:P<  
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担保书trust receipt||letter of indemnity (S+tQ2bt  
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承兑||认付acceptance 5gWn{[[e)y  
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单张承兑general acceptance Dqu1!f  
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有条件承兑qualified acceptance 'sI=*c  
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附条件认付conditional acceptance 9="i'nYp  
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部分认付partial acceptance   -\yaP8V  
    
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