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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。   cC*WZ]  
会计报表statement of account fQoAdw  
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往来帐目account current Igo`\JY  
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现在往来帐||存款额current accout :,8y8z$+  
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销货帐account sales -h8mJ D%Oi  
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共同计算帐项joint account sUF$eVAT  
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未决帐项outstanding account "@x( 2(Y&  
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贷方帐项credit account||creditor account 1RkN^FZOxq  
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借方帐项debit account||debtor account H VM %B{(  
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应付帐||应付未付帐account payable g!0 j1  
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应收帐||应收未收帐account receivable 2?,l r2  
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新交易||新帐new account o9sQ! gptw  
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未决帐||老帐old account zZ}. 2He8  
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现金帐cash account XzAXcxC6G  
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流水帐running account 8h ol4'B  
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暂记帐||未定帐suspense account jzi%[c<G  
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过期帐||延滞帐overdue account||pastdue account H~[q<ybxr  
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杂项帐户sundry account c%<81Y=  
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详细帐单||明细表detail account .WglLUJ:Z  
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呆帐bad account .9DhD=8aIO  
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会计项目title of account k8Dk;N  
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会计薄||帐薄account-book M!G/5:VZ  
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营业报告书||损益计算表account of budiness||business report s]vsD77&  
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借贷细帐||交验帐account rendered mv<cyW p  
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明细帐account stated  LW o)x  
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与…银行开立一户头to open an account with PtjAu  
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与…银行建立交易to keep account with j"0TAYmXwu  
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继续记帐to keep account AWZ4h,as{  
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与…有交易to have an account with m,J9:S<5;  
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作成会计帐||有往来帐项to make out an account with `C:J{`  
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清算||清理债务to make up an account q_6 <}2m,U  
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清洁帐目||与…停止交易to close ones account with c"'JMq  
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结帐to close an account 6r5<uZ9w_X  
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清理未付款to ask an account||to demand an account Daf;; w  
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结清差额to balance the account with L6pw '1'  
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清算to settle an account||to liquidate an account||to square an account w#$Q?u ,G  
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审查帐目||监查帐目to audit an account X04JQLhy"  
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检查帐目to examine an account ]OA8H[U-eA  
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转入A的帐户to charge the amount to As account RC]-9gd3Q  
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以计帐方式付款to pay on account 1O;q|p'9  
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代理某人||为某人on ones account||on account of one |"EQyV  
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为自己计算||独立帐目on ones own account .q (1  
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由某人收益并负风险on ones account and risk||for ones account and risk rjW\tuZI  
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由某人负担for ones account||for account of one q*4=sf,>  
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按某人指示||列入某人帐户by order and for account of one %oE3q>S$en  
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列入5月份帐目for May account KI{B<S3*Z  
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编入某中帐项下to pass to the account of||to place to the account of #Z]l4d3{T  
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寄出清算书to send in an account||to send in render an account o\;cXu h  
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支票薄cheque book Pwg?a  
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支票陈票人cheque drawer U}2b{  
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持票人cheque holder ,4tuWO)"  
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不记名支票cheque to bearer||bearer cheque aBonq]W  
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记名支票||认人支票cheque to order C=>IJ'G  
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到期支票antedated cheque Q' qz(G0  
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未到期支票postdated cheque 2j <Y> Y  
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保付支票certified cheque & K.js  
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未获兑现支票,退票returned cheque g#/"3P 2 H  
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横线支票crossed cheque K*[`s'Ip-  
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普通横线general crossing jC}2>_#m(  
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特别横线special crossing &b:SDl6  
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空白支票blank cheque > t~2  
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失效支票,过期支票stale cheque xjK@Q1MJ  
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普通支票open cheque PyQ P K,  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount RoYwZX~  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges %&}gt+L(M  
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支票换现金||兑现to cash a cheque 9[ ,+4&wX7  
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清理票款to clear a cheque ,LftQ1*;  
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保证兑现to certify a cheque -?vII~a9y  
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填写支票数额to fill up a cheque C2(VYw  
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支票上划线to cross a cheque |!hN!j*)  
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开发支票to make out a cheque ]o2jS D  
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签发支票,开立支票to draw a cheque||to issue a cheque P TMJ.;  
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透支支票to overdraw a cheque G3${\'<  
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背书支票to endorse a cheque ' o(7@   
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请付票款||清付票款to pay a cheque||to honour a cheque ( 8Q*NZ  
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支票退票to dishonour a cheque V(wANvH  
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拒付支票to refuse a cheque  LOi/+;>  
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拒付支票to stop payment of a cheque oef]  
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提示要求付款to present for payment ;5&=I|xqe  
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见票即付持票人payable to bearer |31/*J!@z*  
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支付指定人payable to order Lk2;\D>  
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已过期||无效out of date||stale -9; XNp  
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请给出票人R/D||refer to drawer (w1$m8`=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Xk`'m[  
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文字与数字不一致words and figures differ D_M73s!U  
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支票 Jvr`9<`  
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时间已过account closed z-JYzxL9  
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更改处应加盖印章alterations require initials $f AZ^   
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时间已过effects not cleared O #5`mo  
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停止付款payment stopped IHwoG(A~<  
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支票毁损cheque mutilated C 4K"eX,K  
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汇款||寄钱to remit||to send money o3Z<tI8-V  
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寄票供取款||支票支付to send a cheque for payment ld7B{ ?]  
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寄款人a remitter VEx )  
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收款人a remittee %Mf3OtPiJW  
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国外汇票foreign Bill G$t:#2  
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国内汇票inland Bill wUH:l  
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跟单汇票documentary bill +<'>~lDg  
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空头汇票accommodation bill  rQ)I  
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原始汇票original bill $u, ~183  
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改写||换新票据renewed bill RpzW-  
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即期汇票sight bill||bill on demand 'h>CgR^NM1  
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…days after date||…days after date…日后付款 \;0UP+  
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…months after date||…months after date…月后付款 G3gEL)b*  
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见票后…日付款…days after sight||…days sight B1o*phM g  
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见票后…月付款…months after sight||…months sight *_eY +\j  
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同组票据set of bills afye$$X  
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单张汇票sola of exchange||sole of exchange ?'^yw C`  
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远期汇票usance bill||bill at usance P.kf|,8 L  
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长期汇票long bill f&? 8fB8{  
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短期汇票short bill _nec6=S6(  
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逾期汇票overdue bill 1Wz5I v#Ez  
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宽限日期days of grace V(OD^GU  
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电汇telegraphic transfer (T.T) @WP%kX.?  
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邮汇postal order||postal note (Am.)||post office order||money order b#:!b  
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本票promissory note (P/N) lfte   
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押汇负责书||押汇保证书letter of hypothecation nh>lDfJV<  
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副保||抵押品||付属担保物collateral security mxl"Y&l 2<  
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担保书trust receipt||letter of indemnity gU@BEn}  
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承兑||认付acceptance =B"^#n ;  
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单张承兑general acceptance nfS.0\z  
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有条件承兑qualified acceptance  +D|E8sz8  
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附条件认付conditional acceptance S&F  
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部分认付partial acceptance   ~A-D>.ZH  
    
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