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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。   &7* |rshZ  
会计报表statement of account a1Q|su{H  
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往来帐目account current oTOr,Mn0\6  
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现在往来帐||存款额current accout g_lj/u]P  
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销货帐account sales UM$\{$  
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共同计算帐项joint account C/Vs+aW n  
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未决帐项outstanding account hE>ux"_2/  
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贷方帐项credit account||creditor account \_?A8F  
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借方帐项debit account||debtor account oej5bAi  
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应付帐||应付未付帐account payable ~WH4D+  
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应收帐||应收未收帐account receivable E6"+\-e  
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新交易||新帐new account qYD$_a  
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未决帐||老帐old account p=F!)TnJN  
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现金帐cash account <a9<rF =r  
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流水帐running account |C:^BWrU*  
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暂记帐||未定帐suspense account Lhg4fuos@)  
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过期帐||延滞帐overdue account||pastdue account '?6j.ms M  
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杂项帐户sundry account K,,'{j2#f  
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详细帐单||明细表detail account t)mc~M9w  
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呆帐bad account m%b# B>J,n  
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会计项目title of account L^=G(op*  
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会计薄||帐薄account-book RIDl4c [  
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营业报告书||损益计算表account of budiness||business report :%h|i&B  
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借贷细帐||交验帐account rendered ^v+p@k  
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明细帐account stated !3{;oU%*  
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与…银行开立一户头to open an account with =2YXh,i  
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与…银行建立交易to keep account with X]o"vx%C  
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继续记帐to keep account 1vS-m x  
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与…有交易to have an account with C;%dZ  
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作成会计帐||有往来帐项to make out an account with $R+rB;=a!  
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清算||清理债务to make up an account J/3$I  
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清洁帐目||与…停止交易to close ones account with fWb+08}C  
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结帐to close an account y.s\MWvv>u  
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清理未付款to ask an account||to demand an account bR;.KC3C  
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结清差额to balance the account with 4TYtgP1  
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清算to settle an account||to liquidate an account||to square an account gdg``U;)p  
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审查帐目||监查帐目to audit an account }Oqt=Wm  
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检查帐目to examine an account AX{7].)F  
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转入A的帐户to charge the amount to As account z@ `u$D$n  
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以计帐方式付款to pay on account C\OZs%]At  
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为自己计算||独立帐目on ones own account %NTJih`  
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由某人收益并负风险on ones account and risk||for ones account and risk Qpj[]c5  
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由某人负担for ones account||for account of one qJ<l$Ig  
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按某人指示||列入某人帐户by order and for account of one SXN] ${  
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列入5月份帐目for May account 7+IRI|d  
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编入某中帐项下to pass to the account of||to place to the account of Bu+?N%CBi  
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寄出清算书to send in an account||to send in render an account y$_]}<b  
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支票薄cheque book jzZ]+'t  
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支票陈票人cheque drawer 8G9( )UF.  
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持票人cheque holder 0PsQ 1[1  
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不记名支票cheque to bearer||bearer cheque gW9`k,U  
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记名支票||认人支票cheque to order +dRRMyxe4  
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到期支票antedated cheque o)x&|0_  
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未到期支票postdated cheque u47`&\  
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保付支票certified cheque C3~~h|:  
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未获兑现支票,退票returned cheque ]gm3|-EiY  
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横线支票crossed cheque ; C(5lD&\5  
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普通横线general crossing VGu(HB8n#  
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特别横线special crossing * LWihal  
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空白支票blank cheque pY&dw4V  
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失效支票,过期支票stale cheque ;X0uA?  
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普通支票open cheque MPyDG"B*  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ) =x4+)9  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges hb/Z{T'   
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支票换现金||兑现to cash a cheque q D=b+\F  
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清理票款to clear a cheque a\Gd;C ^`  
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保证兑现to certify a cheque \9od* y  
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填写支票数额to fill up a cheque ]*U; }  
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支票上划线to cross a cheque (I>SqM Y  
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开发支票to make out a cheque v~._]f$:  
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签发支票,开立支票to draw a cheque||to issue a cheque w Bm4~ ~_  
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透支支票to overdraw a cheque T xpj#JD  
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背书支票to endorse a cheque Iq6EoDoq  
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请付票款||清付票款to pay a cheque||to honour a cheque ,,#6SR(n  
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支票退票to dishonour a cheque M.)z;[3O  
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拒付支票to refuse a cheque $,I@c"m{  
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拒付支票to stop payment of a cheque A L |,\s  
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提示要求付款to present for payment 2t{Tz}g*  
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见票即付持票人payable to bearer >I&s%4  
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支付指定人payable to order g^i\7'  
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已过期||无效out of date||stale ;MlPP)*k  
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请给出票人R/D||refer to drawer k%s,(2)30  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Rdj^k^V+a1  
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文字与数字不一致words and figures differ '?X?'_3  
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支票 ,. <c|5R  
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时间已过account closed (4rHy*6  
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更改处应加盖印章alterations require initials lfR}cx  
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时间已过effects not cleared rK'O 85)eU  
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停止付款payment stopped a 5w E{K  
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支票毁损cheque mutilated jHx\YK@e\  
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汇款||寄钱to remit||to send money %PK (Z*>  
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寄票供取款||支票支付to send a cheque for payment N[yS heT  
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寄款人a remitter yv$hIU2X  
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收款人a remittee ;iUO1t)^  
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国外汇票foreign Bill fvA167\  
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国内汇票inland Bill JPg ^h  
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跟单汇票documentary bill r[2*K 9  
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空头汇票accommodation bill [X@JH6U r  
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原始汇票original bill 3u,B<  
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改写||换新票据renewed bill k#8E9/ t@  
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即期汇票sight bill||bill on demand TT&%[A+  
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…days after date||…days after date…日后付款 Mh}vr%0;)  
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…months after date||…months after date…月后付款 Na+h+wD.D  
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见票后…日付款…days after sight||…days sight R|_._Btu!  
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见票后…月付款…months after sight||…months sight 9A9T'g)Du  
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同组票据set of bills 6Q]JY,+  
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单张汇票sola of exchange||sole of exchange SU jo%3R  
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远期汇票usance bill||bill at usance `X<a(5[vV3  
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长期汇票long bill #RHt;SFx  
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短期汇票short bill 'c3'eJ0  
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逾期汇票overdue bill kr-5O0tmf  
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宽限日期days of grace )g KC}_h=  
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电汇telegraphic transfer (T.T) QXgfj o  
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邮汇postal order||postal note (Am.)||post office order||money order S f@xP.d  
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本票promissory note (P/N) `g0^ W/ j  
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押汇负责书||押汇保证书letter of hypothecation 4&v&XLkb  
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副保||抵押品||付属担保物collateral security D|^N9lDaQ  
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担保书trust receipt||letter of indemnity p"j &s  
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承兑||认付acceptance PWkSl  
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单张承兑general acceptance 9<3fH J?vq  
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有条件承兑qualified acceptance S(CVkCP  
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附条件认付conditional acceptance o2q-x2uB  
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部分认付partial acceptance   u|6-[I  
    
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