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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。   / O|Td'Z  
会计报表statement of account 6zELe.tq  
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往来帐目account current Cca~Cq[%*(  
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现在往来帐||存款额current accout m j'"Z75  
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销货帐account sales o",f(v&u%  
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共同计算帐项joint account \9[NH/.Z{  
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未决帐项outstanding account V=G b>_d  
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贷方帐项credit account||creditor account *%P>x}6w3  
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借方帐项debit account||debtor account .5jnKU8NF  
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应付帐||应付未付帐account payable oi3 3{#%t  
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应收帐||应收未收帐account receivable c4!c_a2pS  
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新交易||新帐new account ,(;p(#F>  
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未决帐||老帐old account  gQ[]  
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现金帐cash account b@{%qh ,C  
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流水帐running account l`~a}y"n  
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暂记帐||未定帐suspense account $ DABR  
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过期帐||延滞帐overdue account||pastdue account Q5`+eQ?_\  
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杂项帐户sundry account :$GL.n-?  
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详细帐单||明细表detail account Z,N7nMJf  
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呆帐bad account K&\BwBU  
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会计项目title of account l7D4`i<F  
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会计薄||帐薄account-book ~q#[5l(r8  
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营业报告书||损益计算表account of budiness||business report ^%4( %68  
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借贷细帐||交验帐account rendered L[QI 5N  
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明细帐account stated yoA*\V  
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与…银行开立一户头to open an account with x`=5l`  
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与…银行建立交易to keep account with w'!}(Z5X?  
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继续记帐to keep account {7M4SC@p|  
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与…有交易to have an account with )8 N)Z~h  
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作成会计帐||有往来帐项to make out an account with i$LV44  
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清算||清理债务to make up an account <x%my4M  
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清洁帐目||与…停止交易to close ones account with E<m"en&v  
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结帐to close an account dE9aE#o  
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清理未付款to ask an account||to demand an account G3?a~n^b  
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结清差额to balance the account with =B{$U~}  
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清算to settle an account||to liquidate an account||to square an account }-]s#^'w  
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审查帐目||监查帐目to audit an account O [ ;6E  
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检查帐目to examine an account T6?d`i i1  
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转入A的帐户to charge the amount to As account @Oc}\Rg  
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以计帐方式付款to pay on account %KVRiX  
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代理某人||为某人on ones account||on account of one JC?V].) y5  
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为自己计算||独立帐目on ones own account R8Ei:f}  
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由某人收益并负风险on ones account and risk||for ones account and risk -`<N,  
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由某人负担for ones account||for account of one ZFw743G  
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按某人指示||列入某人帐户by order and for account of one k 5\ zGsol  
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列入5月份帐目for May account +[nYu)puP  
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编入某中帐项下to pass to the account of||to place to the account of `)_FO]m}jS  
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寄出清算书to send in an account||to send in render an account g}`CdVQ2M<  
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支票薄cheque book ?4dd|n  
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支票陈票人cheque drawer JugQ +0  
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持票人cheque holder jh!IOtf  
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不记名支票cheque to bearer||bearer cheque _e^V\O>  
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记名支票||认人支票cheque to order SaScP  
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到期支票antedated cheque pfIvBU?  
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未到期支票postdated cheque $ :P~21,  
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保付支票certified cheque eS+LFS7*k  
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未获兑现支票,退票returned cheque U%olH >1K  
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横线支票crossed cheque w/@%xy  
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普通横线general crossing rJxT)bR  
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特别横线special crossing D~,R @7  
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空白支票blank cheque Sn,z$-;h;  
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失效支票,过期支票stale cheque Plv+mb  
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普通支票open cheque  glUP  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount }8e %s;C  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges )}v2Z3:  
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支票换现金||兑现to cash a cheque UYUd IIoL  
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清理票款to clear a cheque 04TV. /uA  
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保证兑现to certify a cheque aMWNZv  
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填写支票数额to fill up a cheque ^EZoP:x(oE  
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支票上划线to cross a cheque UF tTt`N2  
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开发支票to make out a cheque RY&~{yl$"1  
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签发支票,开立支票to draw a cheque||to issue a cheque BH^q.p_#>X  
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透支支票to overdraw a cheque uWSG+  
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背书支票to endorse a cheque ul E\>5O4h  
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请付票款||清付票款to pay a cheque||to honour a cheque *KNR",.  
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支票退票to dishonour a cheque !Qy3fs  
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拒付支票to refuse a cheque 1-`8v[S  
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拒付支票to stop payment of a cheque ),86Y:^4  
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提示要求付款to present for payment i^yQ; 2 -  
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见票即付持票人payable to bearer nG2RBeJV  
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支付指定人payable to order 0=~Ji_5mB  
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已过期||无效out of date||stale ~*&_zPTN  
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请给出票人R/D||refer to drawer % L]xar  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >LLFe~9`g  
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文字与数字不一致words and figures differ ]^dXB 0  
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时间已过account closed yVSJn>l!  
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更改处应加盖印章alterations require initials Bp9 u6R  
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时间已过effects not cleared !s5 _JO  
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停止付款payment stopped hCM+=]z"  
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支票毁损cheque mutilated C4ge_u#  
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汇款||寄钱to remit||to send money TtlZum\  
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寄票供取款||支票支付to send a cheque for payment YDO#Q= q%  
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寄款人a remitter @}qMI   
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收款人a remittee B/AS|i] sM  
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国外汇票foreign Bill ?`lIsd  
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国内汇票inland Bill "`s{fy~mV  
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跟单汇票documentary bill _ 5n Lrn,~  
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空头汇票accommodation bill I82GZL  
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原始汇票original bill b9X"p*'p  
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改写||换新票据renewed bill v)1@Ew=Y%  
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即期汇票sight bill||bill on demand )&Af[m S  
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…days after date||…days after date…日后付款 4z6kFQgu  
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…months after date||…months after date…月后付款 5d|hP4fEc  
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见票后…日付款…days after sight||…days sight M$,4B  
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见票后…月付款…months after sight||…months sight ((Uw[8#2 `  
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同组票据set of bills *{<46 0`!q  
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单张汇票sola of exchange||sole of exchange 4m1@lnjp  
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远期汇票usance bill||bill at usance _D"V^4^yqu  
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长期汇票long bill .VXadgM  
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短期汇票short bill {&TP&_|H  
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逾期汇票overdue bill 3;?DKRIcX  
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宽限日期days of grace  | \FJ  
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电汇telegraphic transfer (T.T) B,b^_4XX$  
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邮汇postal order||postal note (Am.)||post office order||money order "M}3T?0 O  
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本票promissory note (P/N) L_5o7~`0  
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押汇负责书||押汇保证书letter of hypothecation Z{^Pnit  
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副保||抵押品||付属担保物collateral security Ow 0(q^H<  
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担保书trust receipt||letter of indemnity Wgm{ ]9Q  
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承兑||认付acceptance DD'RSV5]  
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单张承兑general acceptance \iH\N/  
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有条件承兑qualified acceptance _N"c,P 0  
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附条件认付conditional acceptance mr+8[0  
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部分认付partial acceptance   r12e26_Ab  
    
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