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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。   ?) T@qn+  
会计报表statement of account Mh{244|o[  
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往来帐目account current ZZL@UO>:  
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现在往来帐||存款额current accout IEfYg(c0U  
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销货帐account sales ik #Wlz`4  
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共同计算帐项joint account D(OJr5Gg  
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未决帐项outstanding account TMo DN%{  
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贷方帐项credit account||creditor account N:+) 6a  
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借方帐项debit account||debtor account ,<Z,-0S  
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应付帐||应付未付帐account payable !\$V?*p7  
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应收帐||应收未收帐account receivable [sjkm+ ?  
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新交易||新帐new account ma+AFCi  
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未决帐||老帐old account co3\1[q"b  
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现金帐cash account [61*/=gWe  
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流水帐running account KX]!yA  
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暂记帐||未定帐suspense account vXRY/Zzj1  
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过期帐||延滞帐overdue account||pastdue account 9O:l0 l  
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杂项帐户sundry account nvT@ 'y+  
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详细帐单||明细表detail account ~bx ev/$d  
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呆帐bad account CDRbYO  
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会计项目title of account N UX |  
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会计薄||帐薄account-book =uH2+9.  
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营业报告书||损益计算表account of budiness||business report kuy?n-1g  
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借贷细帐||交验帐account rendered !T][c~l  
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明细帐account stated PY.K_(D  
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与…银行开立一户头to open an account with  7TMq#Pb  
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与…银行建立交易to keep account with %-540V{q  
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继续记帐to keep account LJGpa )(  
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与…有交易to have an account with I?3b}#&V9  
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作成会计帐||有往来帐项to make out an account with {r&mNbz  
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清算||清理债务to make up an account G<$ :[ +w  
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清洁帐目||与…停止交易to close ones account with JY#vq'dl|  
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结帐to close an account |q*yuK/  
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清理未付款to ask an account||to demand an account  TUcFx_  
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结清差额to balance the account with -qIi.]/f"9  
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清算to settle an account||to liquidate an account||to square an account q`c!!Lg  
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审查帐目||监查帐目to audit an account PXMd=,}  
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检查帐目to examine an account ,_e [P  
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转入A的帐户to charge the amount to As account O k` }\NZL  
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以计帐方式付款to pay on account QRQZ{m  
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代理某人||为某人on ones account||on account of one Nm?^cR5r  
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为自己计算||独立帐目on ones own account Ek{QNlQ]4  
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由某人收益并负风险on ones account and risk||for ones account and risk ~[ufL25K  
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由某人负担for ones account||for account of one eY<<Hld  
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按某人指示||列入某人帐户by order and for account of one #Z%" ?RJ  
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列入5月份帐目for May account G}nJ3  
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编入某中帐项下to pass to the account of||to place to the account of 2&1mI>:F  
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寄出清算书to send in an account||to send in render an account _?~%+Oz/  
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支票薄cheque book K<>kT4  
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支票陈票人cheque drawer }+@9[Q L  
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持票人cheque holder yK*vn]}  
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不记名支票cheque to bearer||bearer cheque d(q1 ?{zr4  
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记名支票||认人支票cheque to order $bTtD<a  
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到期支票antedated cheque $k~TVm Yex  
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未到期支票postdated cheque <`nShP>vl  
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保付支票certified cheque s$M(-"mg  
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未获兑现支票,退票returned cheque ` Ig5*X4|  
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横线支票crossed cheque +C SpL2@  
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普通横线general crossing ;.}L# '0j  
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特别横线special crossing }_+XN"}C  
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空白支票blank cheque %-n) L  
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失效支票,过期支票stale cheque ? }HK!feU  
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普通支票open cheque o5Oig  
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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@c!4hmrU  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Y '/6T] a  
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支票换现金||兑现to cash a cheque s$fM,l:!  
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清理票款to clear a cheque l,@>J9}Se  
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保证兑现to certify a cheque Z %pc"  
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填写支票数额to fill up a cheque +`>7cy%cZ  
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支票上划线to cross a cheque vQ< ~-E  
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开发支票to make out a cheque \Z5Wp5az},  
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签发支票,开立支票to draw a cheque||to issue a cheque l,|Llb  
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透支支票to overdraw a cheque EZ!! V~  
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背书支票to endorse a cheque e;6:U85LS  
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请付票款||清付票款to pay a cheque||to honour a cheque !Yc:yF  
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支票退票to dishonour a cheque u(zgKoF9A  
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拒付支票to refuse a cheque ;Tbo \Wp9  
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拒付支票to stop payment of a cheque hP:>!KJ  
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提示要求付款to present for payment hT%fM3|,e  
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见票即付持票人payable to bearer LB@<Q.b,U  
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支付指定人payable to order 3nBZ+n4z  
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已过期||无效out of date||stale ?Nt(sZ-  
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请给出票人R/D||refer to drawer ~Jf(M ^E  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds aUL7 ]'q}  
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文字与数字不一致words and figures differ uWx<J3~q.  
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时间已过account closed ;):;H?WS|A  
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时间已过effects not cleared |./:A5_h  
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停止付款payment stopped P7>\j*U91{  
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支票毁损cheque mutilated 0vEQgx>  
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汇款||寄钱to remit||to send money .Ao _c x  
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寄票供取款||支票支付to send a cheque for payment p+ReQ. 5|  
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寄款人a remitter N[-$*F,:_  
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收款人a remittee gcI<bY  
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国内汇票inland Bill B*)mHSs2  
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跟单汇票documentary bill } PL {i  
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空头汇票accommodation bill Y_C6*T%  
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原始汇票original bill g`Q!5WK*  
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改写||换新票据renewed bill FQ 0 ;%Z  
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即期汇票sight bill||bill on demand Ll%}nti  
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…days after date||…days after date…日后付款 !K2QD[x  
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…months after date||…months after date…月后付款 M<= e~';H  
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见票后…日付款…days after sight||…days sight s^.tj41Gx}  
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见票后…月付款…months after sight||…months sight -glGOTk  
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同组票据set of bills g-u4E^,*|  
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单张汇票sola of exchange||sole of exchange 0ap'6  
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远期汇票usance bill||bill at usance xh#pw2v7V  
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长期汇票long bill Y]`o-dV  
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短期汇票short bill ,h/l-#KS  
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逾期汇票overdue bill =w:)AWZ  
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宽限日期days of grace WWOt>C~zV  
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电汇telegraphic transfer (T.T) d0Ubt  
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邮汇postal order||postal note (Am.)||post office order||money order  0r i  
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本票promissory note (P/N) R >&8%%#  
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押汇负责书||押汇保证书letter of hypothecation 5'V-Ly)*%  
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副保||抵押品||付属担保物collateral security M^hz<<:$  
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担保书trust receipt||letter of indemnity 8A:: q;  
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承兑||认付acceptance Oz&*A/si+3  
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单张承兑general acceptance -okq= 9  
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有条件承兑qualified acceptance Dbq/t^  
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附条件认付conditional acceptance &RI;!qn6(  
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部分认付partial acceptance   P &@,Z# \  
    
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