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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。   =v{ R(IX%  
会计报表statement of account JNu+e#.Y  
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往来帐目account current MA7&fNjB  
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现在往来帐||存款额current accout X: Be'  
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销货帐account sales 9a'}j#mJo  
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共同计算帐项joint account %V-Hy;V  
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未决帐项outstanding account ZYz8ul$E  
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贷方帐项credit account||creditor account tYUo;V  
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借方帐项debit account||debtor account 9['>$ON  
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应付帐||应付未付帐account payable d ?,wEfwp  
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应收帐||应收未收帐account receivable ;]%Syrzp  
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新交易||新帐new account z+Ej`$E{lD  
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未决帐||老帐old account kg$w<C@#"  
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现金帐cash account 8oP"?ew#  
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流水帐running account e]7J_9t@  
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暂记帐||未定帐suspense account M`|E)Y  
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过期帐||延滞帐overdue account||pastdue account Gq.fQ_oOb  
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杂项帐户sundry account k FE<M6a9@  
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详细帐单||明细表detail account F6 f   
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呆帐bad account >F;yfv;  
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会计项目title of account ~G8haN4  
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会计薄||帐薄account-book ||rZ+<  
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营业报告书||损益计算表account of budiness||business report jGOE CKP  
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借贷细帐||交验帐account rendered a O(&<  
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明细帐account stated ]0myoWpi3  
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与…银行开立一户头to open an account with >S HW  
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与…银行建立交易to keep account with z]=jer  
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继续记帐to keep account Eilo;-E l  
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与…有交易to have an account with r[RO"Ej"  
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作成会计帐||有往来帐项to make out an account with ]j^rJ|WTH  
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清算||清理债务to make up an account rZG6}<Hx  
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清洁帐目||与…停止交易to close ones account with _ }:#T8h  
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结帐to close an account TvwkeOS#}7  
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清理未付款to ask an account||to demand an account rd4mAX6@  
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结清差额to balance the account with :A]CD (  
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清算to settle an account||to liquidate an account||to square an account C+Pw  
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审查帐目||监查帐目to audit an account /7p1y v  
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检查帐目to examine an account Ls(l  
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转入A的帐户to charge the amount to As account TWT h!  
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以计帐方式付款to pay on account {.D/MdwW;  
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代理某人||为某人on ones account||on account of one H5?H{  
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为自己计算||独立帐目on ones own account m00 5*>IY  
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由某人收益并负风险on ones account and risk||for ones account and risk !t+eJj   
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由某人负担for ones account||for account of one \s">trXwX  
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按某人指示||列入某人帐户by order and for account of one PHQ99&F1  
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列入5月份帐目for May account =y WHm  
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编入某中帐项下to pass to the account of||to place to the account of 7=[/J*-m  
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寄出清算书to send in an account||to send in render an account 7/GL@H  
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支票薄cheque book Q<d|OX  
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支票陈票人cheque drawer Xwt}WSdF`k  
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持票人cheque holder m. "T3K  
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不记名支票cheque to bearer||bearer cheque I2 ^ Eo5'  
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记名支票||认人支票cheque to order & 24$*Oe  
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到期支票antedated cheque l"app]uVZ  
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未到期支票postdated cheque 6 P U]I+  
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保付支票certified cheque kH}HFl  
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未获兑现支票,退票returned cheque n>a H7  
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横线支票crossed cheque * J|]E(  
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普通横线general crossing uPQrDr5  
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特别横线special crossing x3]y*6  
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空白支票blank cheque 32Jl|@8,g  
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失效支票,过期支票stale cheque ST7Xgma-  
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普通支票open cheque F`U YgN  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount T$r?LIa ,Q  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Zg~6  
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支票换现金||兑现to cash a cheque <N}*|z7=b  
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清理票款to clear a cheque ygS vYMC  
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保证兑现to certify a cheque :dkBr@u96O  
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填写支票数额to fill up a cheque bJ6@ B<  
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支票上划线to cross a cheque J0a#QvX!  
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开发支票to make out a cheque GYM6 `  
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签发支票,开立支票to draw a cheque||to issue a cheque _mSQ>BBRl  
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透支支票to overdraw a cheque ~A =?_5kJ  
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背书支票to endorse a cheque zgR@-OtFZ  
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请付票款||清付票款to pay a cheque||to honour a cheque | *J-9  
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支票退票to dishonour a cheque )TFBb\f>v  
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拒付支票to refuse a cheque byUz  
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拒付支票to stop payment of a cheque QC\][I>  
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提示要求付款to present for payment _hb@O2f  
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见票即付持票人payable to bearer 0 w#[?.  
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支付指定人payable to order $SmmrM  
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已过期||无效out of date||stale )KLsa`RV:  
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请给出票人R/D||refer to drawer h^D]@H  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8,,$C7"EP  
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文字与数字不一致words and figures differ ZE*m;  
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支票 . .|>|X4  
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时间已过account closed @KhDQ0v]5  
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更改处应加盖印章alterations require initials G Uf[Dz  
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时间已过effects not cleared >h0iq  
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停止付款payment stopped 93-UA.+g  
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支票毁损cheque mutilated 8X@ p?43  
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汇款||寄钱to remit||to send money ^ 2"r't  
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寄票供取款||支票支付to send a cheque for payment pcd*K)  
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寄款人a remitter L7*,v5  
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收款人a remittee 9Ij=~p]p  
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国内汇票inland Bill #V[j Q Vl  
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跟单汇票documentary bill $4^cbk  
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空头汇票accommodation bill B{UL(6\B  
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原始汇票original bill u^DfRd&P0  
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改写||换新票据renewed bill i6L>,^Dg  
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即期汇票sight bill||bill on demand  m0}Pq{ g  
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…days after date||…days after date…日后付款 d5zv8?|X+  
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…months after date||…months after date…月后付款 )Gf"#TM[  
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见票后…日付款…days after sight||…days sight Y?ADM(j  
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见票后…月付款…months after sight||…months sight x$:>W3?T=^  
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同组票据set of bills L5 (7;  
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单张汇票sola of exchange||sole of exchange m2%OX"#e  
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远期汇票usance bill||bill at usance 6j*L]S c  
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长期汇票long bill >XTDN  
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短期汇票short bill u'Od~x^z  
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逾期汇票overdue bill XH^X4W  
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宽限日期days of grace rM?O2n  
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电汇telegraphic transfer (T.T) kGz0`8U Ru  
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邮汇postal order||postal note (Am.)||post office order||money order !?AgAsSmc  
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本票promissory note (P/N) UF_?T.Rl^  
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押汇负责书||押汇保证书letter of hypothecation `;`fA|F^  
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副保||抵押品||付属担保物collateral security =,MX%-2  
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担保书trust receipt||letter of indemnity Oax6_ kmOj  
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承兑||认付acceptance c"wk _ #  
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单张承兑general acceptance R!+_mPb=Q*  
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有条件承兑qualified acceptance 6"o,)e/z  
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附条件认付conditional acceptance 6L/`  
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部分认付partial acceptance   dED&-e#  
    
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