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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。   \N"K^kR4  
会计报表statement of account )]qFI"B7  
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往来帐目account current _f34p:B%s  
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现在往来帐||存款额current accout ?hDEFW9&^x  
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销货帐account sales ~r=TVHjqi  
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共同计算帐项joint account W%1fm/ G0  
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未决帐项outstanding account KCCS7l/  
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贷方帐项credit account||creditor account EB> RY+\  
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借方帐项debit account||debtor account X .272q<.  
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杂项帐户sundry account e3 Lf'+G\  
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详细帐单||明细表detail account 6%yr>BFtVV  
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会计薄||帐薄account-book OOv"h\,  
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营业报告书||损益计算表account of budiness||business report Cu`ZgK LQ  
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借贷细帐||交验帐account rendered /`'50C j  
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明细帐account stated F.\]Hqq  
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与…银行建立交易to keep account with oS`F Yy  
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与…有交易to have an account with "Srp/g ]a  
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作成会计帐||有往来帐项to make out an account with R4v=i)A~Z  
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清算||清理债务to make up an account -\I0*L'$|\  
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清洁帐目||与…停止交易to close ones account with AX&1-U  
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结帐to close an account ooD/QZUE  
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清理未付款to ask an account||to demand an account w5[POo' 5  
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结清差额to balance the account with :,7VqCh3@  
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清算to settle an account||to liquidate an account||to square an account {66vdAu&h<  
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审查帐目||监查帐目to audit an account z* `81  
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检查帐目to examine an account 2T|L# #C  
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转入A的帐户to charge the amount to As account eHjR/MMr_  
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以计帐方式付款to pay on account xE9s=}  
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代理某人||为某人on ones account||on account of one aE;!mod  
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为自己计算||独立帐目on ones own account sX=!o})0  
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由某人收益并负风险on ones account and risk||for ones account and risk 0)84Z.k  
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寄出清算书to send in an account||to send in render an account [Z[)hUXE?  
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支票薄cheque book X`vDhfh>N  
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支票陈票人cheque drawer TLkkB09fvk  
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持票人cheque holder NR3IeTd  
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不记名支票cheque to bearer||bearer cheque PJ_|=bn  
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记名支票||认人支票cheque to order InDR\=o  
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到期支票antedated cheque NN$`n*;l  
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未到期支票postdated cheque ^a]i&o[c  
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保付支票certified cheque 9#agI|d~  
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未获兑现支票,退票returned cheque d p?uq'  
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横线支票crossed cheque BU)4g[4  
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普通横线general crossing U9 If%0P  
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特别横线special crossing 57#:GN$EL  
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空白支票blank cheque &oR&NKk  
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失效支票,过期支票stale cheque aJfW75C  
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普通支票open cheque O[m +5+  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount eC3ZK"oJ  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 5zU D W?  
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支票换现金||兑现to cash a cheque Ms$kL'/  
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清理票款to clear a cheque U"ZDt  
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保证兑现to certify a cheque ge E7<"m%  
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填写支票数额to fill up a cheque *f,EDSN1@d  
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支票上划线to cross a cheque g{i( 4DHm(  
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开发支票to make out a cheque P ^D\znvc  
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签发支票,开立支票to draw a cheque||to issue a cheque K)&AR*Tc  
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透支支票to overdraw a cheque +H+OYQ>^  
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背书支票to endorse a cheque 0(64}T)  
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请付票款||清付票款to pay a cheque||to honour a cheque ?a(ApD\  
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支票退票to dishonour a cheque \QQw1c+  
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拒付支票to refuse a cheque 3!#d&  
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拒付支票to stop payment of a cheque | tyVC=${  
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提示要求付款to present for payment }c$Z lb  
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见票即付持票人payable to bearer 3u _[=a  
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支付指定人payable to order /n&w|b %  
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已过期||无效out of date||stale 1 VcZg%I  
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请给出票人R/D||refer to drawer &iORB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f,9/Yg_  
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文字与数字不一致words and figures differ (_ HwU/  
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停止付款payment stopped X$BN &DD  
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支票毁损cheque mutilated : 8h\x  
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汇款||寄钱to remit||to send money *@)0TL( 03  
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寄票供取款||支票支付to send a cheque for payment C-)mP- |8  
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收款人a remittee 0{Uc/  
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跟单汇票documentary bill / <C{$Gu  
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空头汇票accommodation bill ZWmS6?L.  
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原始汇票original bill #7Fdmnu`  
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改写||换新票据renewed bill o;TS69|D  
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即期汇票sight bill||bill on demand PZ >(cvX&  
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…days after date||…days after date…日后付款 U)[LKO1  
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…months after date||…months after date…月后付款 1=Kt.tuf  
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见票后…日付款…days after sight||…days sight t`1M}}.  
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见票后…月付款…months after sight||…months sight 0q28Ulv9  
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同组票据set of bills U!{~L$S  
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单张汇票sola of exchange||sole of exchange 2"T b><^"  
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远期汇票usance bill||bill at usance -^)<FY\  
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长期汇票long bill Q<NQ9lX  
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短期汇票short bill a@Vk(3Rx_  
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逾期汇票overdue bill  &.(iS  
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宽限日期days of grace * s#6e}  
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电汇telegraphic transfer (T.T) fWC(L s  
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邮汇postal order||postal note (Am.)||post office order||money order 2}7_Y6RS*  
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本票promissory note (P/N) Y4w]jIv  
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押汇负责书||押汇保证书letter of hypothecation p0y|pD  
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副保||抵押品||付属担保物collateral security U.V/JbXX  
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担保书trust receipt||letter of indemnity vz#-uw,O:  
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承兑||认付acceptance x4PzP  
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单张承兑general acceptance E|>-7k")  
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有条件承兑qualified acceptance / P -#y@I  
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附条件认付conditional acceptance )t3`O$J  
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部分认付partial acceptance   ;~L,Aqn7  
    
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