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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。   c|JQ0] K  
会计报表statement of account hRRxOr#*$  
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往来帐目account current 1Ml<>  
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现在往来帐||存款额current accout _@y uaMoW=  
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销货帐account sales _B#x{ii  
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共同计算帐项joint account as]M%|/-I  
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未决帐项outstanding account K}cA%Y  
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贷方帐项credit account||creditor account z/`+jIB  
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借方帐项debit account||debtor account =1,!EkG  
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应付帐||应付未付帐account payable wkGr}  
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应收帐||应收未收帐account receivable -%Vh-;Ie(  
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新交易||新帐new account lY"l6 .c  
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未决帐||老帐old account gEsD7]o(=  
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现金帐cash account L!l?tM o  
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流水帐running account /klo),|&  
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暂记帐||未定帐suspense account Xe\}(O  
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过期帐||延滞帐overdue account||pastdue account FT~c|ep.  
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杂项帐户sundry account 8 A]8yX =  
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详细帐单||明细表detail account m`fdf>gWp  
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呆帐bad account / ];N1  
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会计项目title of account J+ :3== ,  
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会计薄||帐薄account-book V?JmIor  
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营业报告书||损益计算表account of budiness||business report u"v$[8  
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借贷细帐||交验帐account rendered oSMIWwg7G  
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明细帐account stated ]A-LgDsS  
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与…银行开立一户头to open an account with u_ :gqvC=  
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与…银行建立交易to keep account with T`v  
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继续记帐to keep account O&.gc p!  
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与…有交易to have an account with !&KE">3Qu  
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作成会计帐||有往来帐项to make out an account with u?g;fh6  
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清算||清理债务to make up an account O'k<4'TC  
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清洁帐目||与…停止交易to close ones account with 3=L5Y/  
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结帐to close an account g( eA?  
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清理未付款to ask an account||to demand an account %. IW H9P7  
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结清差额to balance the account with x2]chN  
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清算to settle an account||to liquidate an account||to square an account :bp8S@  
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审查帐目||监查帐目to audit an account 9@p+g`o  
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检查帐目to examine an account Kv\uBMJNW  
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转入A的帐户to charge the amount to As account 9[\$\l  
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以计帐方式付款to pay on account W(*?rA-PP  
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代理某人||为某人on ones account||on account of one .sPa${  
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为自己计算||独立帐目on ones own account #>\8m+h 9  
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由某人收益并负风险on ones account and risk||for ones account and risk a s?)6  
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由某人负担for ones account||for account of one :.EVvuXI  
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按某人指示||列入某人帐户by order and for account of one m3K .\3  
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列入5月份帐目for May account ?qjlWCV|e  
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编入某中帐项下to pass to the account of||to place to the account of a)Ca:p  
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寄出清算书to send in an account||to send in render an account t1tZ:4  
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支票薄cheque book n$y)F} .-  
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支票陈票人cheque drawer 5}t}Wc8  
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持票人cheque holder 9Iod[ x  
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不记名支票cheque to bearer||bearer cheque Pb^Mc <j  
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记名支票||认人支票cheque to order ^B|Q&1  
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到期支票antedated cheque AG$S;)Yl9c  
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未到期支票postdated cheque (E*eq-8  
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保付支票certified cheque Sp=6%3fZ]m  
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未获兑现支票,退票returned cheque Sb&[V>!2^  
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横线支票crossed cheque [BpIzhy&}  
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普通横线general crossing W~J> Srt  
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特别横线special crossing ^hhJ6E_W  
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空白支票blank cheque gm63dE>  
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失效支票,过期支票stale cheque q#$4Kt;  
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普通支票open cheque xbFoXYqgP  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount !}D!_z,)u  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges =gCv`SFW  
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支票换现金||兑现to cash a cheque E-NuCP%|c  
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清理票款to clear a cheque e~C^*wL  
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保证兑现to certify a cheque ]VifDFL}  
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填写支票数额to fill up a cheque Iz/o|o]#  
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支票上划线to cross a cheque Fi+v:L|  
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开发支票to make out a cheque Ht UFl  
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签发支票,开立支票to draw a cheque||to issue a cheque )~1QOl "~  
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透支支票to overdraw a cheque */iD68r|-  
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背书支票to endorse a cheque 9Xb,Swo~  
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请付票款||清付票款to pay a cheque||to honour a cheque ^nu~q+:+#  
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支票退票to dishonour a cheque D"^4X'6  
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拒付支票to refuse a cheque R[Q`2ggG  
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拒付支票to stop payment of a cheque :<ye:P1s  
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提示要求付款to present for payment T4,dhS|  
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见票即付持票人payable to bearer )N`a4p  
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支付指定人payable to order RIBj9kd  
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已过期||无效out of date||stale FB {4& ;  
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请给出票人R/D||refer to drawer qdoJIP{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds H^cB ?i  
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文字与数字不一致words and figures differ t2Dx$vT*&  
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支票 23XSQHVx  
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时间已过account closed MxMrLiqU6l  
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更改处应加盖印章alterations require initials 8&FnXhZg4  
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时间已过effects not cleared vJ9 6qX  
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停止付款payment stopped =fmM=@!$<  
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支票毁损cheque mutilated S;DqM;Q  
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汇款||寄钱to remit||to send money ;WX)g& 19x  
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寄票供取款||支票支付to send a cheque for payment {KJ!rT  
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寄款人a remitter SaK aN#C  
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收款人a remittee LGx]z.30B  
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国内汇票inland Bill 1fBj21zG  
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跟单汇票documentary bill |sd 0fTK  
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空头汇票accommodation bill EA.4 m3  
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原始汇票original bill ;&B;RUUnTO  
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改写||换新票据renewed bill KQ0Zy  
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即期汇票sight bill||bill on demand Jq0aDf f  
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…days after date||…days after date…日后付款 &h1.9AO  
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…months after date||…months after date…月后付款 \\Ps*HN  
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见票后…日付款…days after sight||…days sight W&E?#=*X  
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见票后…月付款…months after sight||…months sight Q<4Sd:P`"  
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同组票据set of bills } a#RX$d&  
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单张汇票sola of exchange||sole of exchange x-0O3IIE  
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远期汇票usance bill||bill at usance .%~m|t+Rt  
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长期汇票long bill [wp(s2=  
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短期汇票short bill eK8y'VY  
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逾期汇票overdue bill ~w Ekbq=  
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宽限日期days of grace "rHcsuSEw  
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电汇telegraphic transfer (T.T) ^T>P  
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邮汇postal order||postal note (Am.)||post office order||money order msf%i!  
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本票promissory note (P/N) q8m[ S4Q]g  
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押汇负责书||押汇保证书letter of hypothecation xLN$!9t  
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副保||抵押品||付属担保物collateral security NCX`-SLv  
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担保书trust receipt||letter of indemnity d?6\  
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承兑||认付acceptance S UB rFsA  
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单张承兑general acceptance F2) \%HR  
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有条件承兑qualified acceptance ;;>G}pG  
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附条件认付conditional acceptance ]K-B#D{P  
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部分认付partial acceptance   49!(Sa_]j  
    
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