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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。   9`xq3EL2T  
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往来帐目account current U<*dDE~z  
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现在往来帐||存款额current accout }%VHBkuc  
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销货帐account sales hVd63_OO  
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共同计算帐项joint account &R 0BuFL8  
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未决帐项outstanding account hRME;/r]X  
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贷方帐项credit account||creditor account b+w|3bQa  
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借方帐项debit account||debtor account Z{%h6""  
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应付帐||应付未付帐account payable +|^rz#X  
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未决帐||老帐old account >i=mw5`D]  
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现金帐cash account mlX^5h'  
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过期帐||延滞帐overdue account||pastdue account sAWUtJ  
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杂项帐户sundry account mm' Pe4*  
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详细帐单||明细表detail account BA53   
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呆帐bad account NO8)XJ3s  
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会计项目title of account 7vubkj&  
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会计薄||帐薄account-book +g>)Bur  
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营业报告书||损益计算表account of budiness||business report }$?x wcPU  
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借贷细帐||交验帐account rendered mbK$_HvU  
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明细帐account stated mfc\w'  
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与…银行建立交易to keep account with 7j| ^ZuI+  
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继续记帐to keep account \R\?`8O rz  
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与…有交易to have an account with fP# !ywgr%  
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作成会计帐||有往来帐项to make out an account with z3x /Y/X$S  
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清算||清理债务to make up an account 0}H7Xdkp  
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结帐to close an account VZF;  
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清理未付款to ask an account||to demand an account NhJ]X cfP8  
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结清差额to balance the account with 6)=`&>9  
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清算to settle an account||to liquidate an account||to square an account ./5LV)_`  
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审查帐目||监查帐目to audit an account k4T`{s}e  
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检查帐目to examine an account ;Qn)~b~  
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以计帐方式付款to pay on account O, .c gX   
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代理某人||为某人on ones account||on account of one ~cv322N   
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为自己计算||独立帐目on ones own account >;Ag7Ex  
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由某人收益并负风险on ones account and risk||for ones account and risk q!;u4J  
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按某人指示||列入某人帐户by order and for account of one 9 1.gE*D  
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列入5月份帐目for May account 0fJz[;dV>n  
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编入某中帐项下to pass to the account of||to place to the account of Y{d-k1?s5  
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寄出清算书to send in an account||to send in render an account y[{}124  
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持票人cheque holder gNJdP!(t  
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不记名支票cheque to bearer||bearer cheque cT5BBR   
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记名支票||认人支票cheque to order X[!S7[d-y  
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到期支票antedated cheque Jot7 L%,TB  
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未到期支票postdated cheque mp)+wZAN&  
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保付支票certified cheque $>7T s>8  
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未获兑现支票,退票returned cheque + 9I|F m  
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空白支票blank cheque G3 |x%/Fbp  
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失效支票,过期支票stale cheque bT6VxbNS  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ( et W4p  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges yZ[=Y  
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支票换现金||兑现to cash a cheque pF7N = mO  
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清理票款to clear a cheque t|V<K^  
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保证兑现to certify a cheque #0vda'q=j  
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填写支票数额to fill up a cheque L"/ ?[B":  
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支票上划线to cross a cheque J <;xkT1x  
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开发支票to make out a cheque !tt 8-Y)i  
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签发支票,开立支票to draw a cheque||to issue a cheque Lui6;NY  
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透支支票to overdraw a cheque vPGUE`!D+  
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请付票款||清付票款to pay a cheque||to honour a cheque %3~ miP  
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拒付支票to refuse a cheque z/`+jIB  
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拒付支票to stop payment of a cheque 0RtZTCGO  
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提示要求付款to present for payment <uv `)Q9  
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见票即付持票人payable to bearer c:Cw #  
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已过期||无效out of date||stale )L6 it  
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请给出票人R/D||refer to drawer "lu^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )s^gT]"N  
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文字与数字不一致words and figures differ W|@SXO)DY  
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时间已过account closed SaF0JPm4z  
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停止付款payment stopped rjcH[U(  
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支票毁损cheque mutilated >BO!jv!a  
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汇款||寄钱to remit||to send money 7YTO{E6]d\  
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寄票供取款||支票支付to send a cheque for payment iWW!'u$+I`  
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空头汇票accommodation bill GZ:1bV37%  
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原始汇票original bill [F *hjGLc}  
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即期汇票sight bill||bill on demand C0e oV}  
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…days after date||…days after date…日后付款 A sf]sU..  
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…months after date||…months after date…月后付款 U3>ES"N  
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见票后…日付款…days after sight||…days sight R /c-sV  
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见票后…月付款…months after sight||…months sight 5=_))v<Tp  
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同组票据set of bills /$ueLa  
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单张汇票sola of exchange||sole of exchange \"=@uqar2  
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远期汇票usance bill||bill at usance <m?/yRE K2  
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长期汇票long bill Ba|76OBRJ  
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短期汇票short bill ..ht)Gex  
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逾期汇票overdue bill D~<0CQ3n.  
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宽限日期days of grace '^6x-aeq[D  
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电汇telegraphic transfer (T.T) UzmD2A sO"  
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邮汇postal order||postal note (Am.)||post office order||money order s3l:S T  
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本票promissory note (P/N) z@em1W0?Z  
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押汇负责书||押汇保证书letter of hypothecation d>NM4n[h8  
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副保||抵押品||付属担保物collateral security J'>i3e Lq  
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担保书trust receipt||letter of indemnity A5> ,e|  
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承兑||认付acceptance As7Y4w*+  
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单张承兑general acceptance /Z*XKIU6v/  
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有条件承兑qualified acceptance dLMKfh/4Q  
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附条件认付conditional acceptance pkL& j<{  
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部分认付partial acceptance   gOA  
    
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