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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。   4_ U"M@  
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往来帐目account current '6& o:t  
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现在往来帐||存款额current accout Q+9:]Bt  
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销货帐account sales o9"?z  
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共同计算帐项joint account NGl 8*Af   
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未决帐项outstanding account j7kX"nz  
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贷方帐项credit account||creditor account iKJqMES  
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借方帐项debit account||debtor account =N\; ?eF(  
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应付帐||应付未付帐account payable U\?D;ABQ%  
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应收帐||应收未收帐account receivable eb\SpdM6  
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未决帐||老帐old account .s*N1 U?h  
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现金帐cash account w8 :[w  
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过期帐||延滞帐overdue account||pastdue account ; um)JCXz  
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杂项帐户sundry account -a)1L'R  
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详细帐单||明细表detail account V ,p~,rC  
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会计项目title of account r89AX{:  
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会计薄||帐薄account-book @FN|=?8%  
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营业报告书||损益计算表account of budiness||business report ~6t!)QATnp  
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借贷细帐||交验帐account rendered F9j@KC(yg  
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明细帐account stated Q^f{H.  
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与…银行开立一户头to open an account with Q<V(#)*  
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与…银行建立交易to keep account with J]TqH`MA  
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继续记帐to keep account ;|vP|Xi  
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与…有交易to have an account with <rE>?zvm  
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作成会计帐||有往来帐项to make out an account with } 8 z:L<  
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清算||清理债务to make up an account ! eZls  
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清洁帐目||与…停止交易to close ones account with D:Q#%wJ  
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结帐to close an account 0]SWyC :  
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清理未付款to ask an account||to demand an account G~5pMyOR  
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结清差额to balance the account with aPelt`  
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清算to settle an account||to liquidate an account||to square an account u&I c  
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审查帐目||监查帐目to audit an account Cw(e7K7&  
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检查帐目to examine an account 6#U~>r/  
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转入A的帐户to charge the amount to As account Jt5V{9:('  
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以计帐方式付款to pay on account Em&3g  
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代理某人||为某人on ones account||on account of one 4N,[Gs<7  
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为自己计算||独立帐目on ones own account z|3v~,  
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由某人收益并负风险on ones account and risk||for ones account and risk :'bZ:J>f  
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由某人负担for ones account||for account of one qR cSB  
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按某人指示||列入某人帐户by order and for account of one M@es8\&S.  
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列入5月份帐目for May account c{Z "'t7  
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编入某中帐项下to pass to the account of||to place to the account of .<Q KQ%-  
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寄出清算书to send in an account||to send in render an account |I1,9ex  
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支票薄cheque book w aniCE o  
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支票陈票人cheque drawer >A D!)&c  
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持票人cheque holder  iyCH)MA  
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不记名支票cheque to bearer||bearer cheque f ] *w1  
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记名支票||认人支票cheque to order #(qvhoi7lM  
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到期支票antedated cheque ISZEP8w  
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未到期支票postdated cheque )%Xp?H_  
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保付支票certified cheque w@P86'< v  
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未获兑现支票,退票returned cheque -;Mh|!yg  
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横线支票crossed cheque c;b<z|}z  
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普通横线general crossing +tkm,>s  
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特别横线special crossing Or/YEt}  
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空白支票blank cheque =*(_sW6;  
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失效支票,过期支票stale cheque , Z1 &MuV  
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普通支票open cheque [mUC7Kpi  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount !9zs>T&9a\  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges d8jP@>  
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支票换现金||兑现to cash a cheque Em<J{`k6  
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保证兑现to certify a cheque y9GaxW* &  
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填写支票数额to fill up a cheque iaaD1 <m  
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开发支票to make out a cheque sv>c)L }I  
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签发支票,开立支票to draw a cheque||to issue a cheque ~gbq^  
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透支支票to overdraw a cheque kasx4m]^  
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背书支票to endorse a cheque R$ 40cW3`  
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请付票款||清付票款to pay a cheque||to honour a cheque %xI,A'#  
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支票退票to dishonour a cheque WAbt8{$D  
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拒付支票to refuse a cheque JS1''^G&.  
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拒付支票to stop payment of a cheque 7L&=z$U@m  
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提示要求付款to present for payment :<Y, f(c  
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见票即付持票人payable to bearer :Yqi5CR  
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支付指定人payable to order /A;!g5Y  
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请给出票人R/D||refer to drawer 3Vl?;~ :5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Yvu!Q  
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文字与数字不一致words and figures differ OXuBtW*,z+  
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停止付款payment stopped fWKI~/eUY|  
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支票毁损cheque mutilated #MbkU])  
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汇款||寄钱to remit||to send money )A}u)PH4O  
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寄票供取款||支票支付to send a cheque for payment d|!FI/  
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收款人a remittee \a+.~_iL|  
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国外汇票foreign Bill a\60QlAk~  
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国内汇票inland Bill )N4!zuSVf  
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跟单汇票documentary bill v]UT1d=_T  
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空头汇票accommodation bill $#VEC0  
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原始汇票original bill I$. HG]  
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改写||换新票据renewed bill 1:!_AU?  
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即期汇票sight bill||bill on demand 1b^e4  
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…days after date||…days after date…日后付款 ,X+LJe$  
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…months after date||…months after date…月后付款 O;zq(/,-l  
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见票后…日付款…days after sight||…days sight \9 ,a"g  
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见票后…月付款…months after sight||…months sight ?3[Gh9g`  
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同组票据set of bills s2Z'_r T  
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单张汇票sola of exchange||sole of exchange 6d7E@}<  
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远期汇票usance bill||bill at usance ={'3j  
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长期汇票long bill 7)RDu,fx  
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短期汇票short bill aB_~V h  
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逾期汇票overdue bill HNUpgNi  
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宽限日期days of grace 2v$\mL  
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电汇telegraphic transfer (T.T)  m~I@ q [  
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邮汇postal order||postal note (Am.)||post office order||money order QbJE+m5  
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本票promissory note (P/N) Nf5zQ@o_y  
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押汇负责书||押汇保证书letter of hypothecation l5 T0x=y9!  
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副保||抵押品||付属担保物collateral security 2!)|B ;y  
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担保书trust receipt||letter of indemnity 6fm oI K{  
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承兑||认付acceptance V.e30u5  
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单张承兑general acceptance n v ?u  
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有条件承兑qualified acceptance +ovT?CM o  
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附条件认付conditional acceptance ?>1wZ  
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部分认付partial acceptance   Nh01NY;  
    
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