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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。   2!l)% F`  
会计报表statement of account S=o Ab&  
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往来帐目account current Xd{"+'29  
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现在往来帐||存款额current accout .( 75.^b2)  
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销货帐account sales A5 /Q:8b  
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共同计算帐项joint account ` a  
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未决帐项outstanding account qm8[ ^jO&  
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贷方帐项credit account||creditor account IJ[#$I+Z%  
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借方帐项debit account||debtor account 4IIe1 .{  
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应付帐||应付未付帐account payable r +d%*Dx  
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应收帐||应收未收帐account receivable E2+O-;VN  
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新交易||新帐new account y C(xi"!  
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未决帐||老帐old account  *FmY4w  
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现金帐cash account !.Eua3:V*  
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流水帐running account 33:{IV;k  
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暂记帐||未定帐suspense account 4"at~K` Q  
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过期帐||延滞帐overdue account||pastdue account Wl\.*^`k  
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杂项帐户sundry account aQzx^%B1  
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详细帐单||明细表detail account Gl; xd  
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呆帐bad account gc,%A'OR^<  
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会计项目title of account  -]n\|U<  
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会计薄||帐薄account-book vJI]ZnL{  
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营业报告书||损益计算表account of budiness||business report \D6 7J239E  
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借贷细帐||交验帐account rendered &;3iHY;  
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明细帐account stated  KEPNe(H  
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与…银行开立一户头to open an account with z\7 -v<ZS  
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与…银行建立交易to keep account with s$g3__|Y  
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继续记帐to keep account nQ+$  
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与…有交易to have an account with {Qba`lOkq  
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作成会计帐||有往来帐项to make out an account with S\M+*:7  
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清算||清理债务to make up an account 3D}Pa  
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清洁帐目||与…停止交易to close ones account with XOL_vS24  
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结帐to close an account JA09 o(  
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清理未付款to ask an account||to demand an account U<|*V5   
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结清差额to balance the account with K%.t%)A_3  
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清算to settle an account||to liquidate an account||to square an account %RX!Pi}5+g  
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审查帐目||监查帐目to audit an account /H*[~b   
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检查帐目to examine an account Z|B`n SzH  
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转入A的帐户to charge the amount to As account ^|%N _ s  
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以计帐方式付款to pay on account P N(<=v&E  
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代理某人||为某人on ones account||on account of one 4D[(X=FSU  
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为自己计算||独立帐目on ones own account iow"X6_l_  
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由某人收益并负风险on ones account and risk||for ones account and risk *-3*51 jW  
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由某人负担for ones account||for account of one Ow {NI-^K  
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按某人指示||列入某人帐户by order and for account of one geNvp0  
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列入5月份帐目for May account q4niA  
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编入某中帐项下to pass to the account of||to place to the account of K7ZRj\(CJv  
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寄出清算书to send in an account||to send in render an account -+Z&O?pSH  
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支票薄cheque book yW;]J8 7*  
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支票陈票人cheque drawer Aj+0R?9tG  
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持票人cheque holder 2SYV2  
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不记名支票cheque to bearer||bearer cheque `o%Ua0x2  
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记名支票||认人支票cheque to order |E FbT>  
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到期支票antedated cheque gP=@u.  
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未到期支票postdated cheque ?Q: KW  
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保付支票certified cheque !}Ty "p`  
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未获兑现支票,退票returned cheque I@YX-@&7  
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横线支票crossed cheque lHSu T2)x;  
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普通横线general crossing \Zo xJ&  
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特别横线special crossing lof}isOz  
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空白支票blank cheque Js!V,={iX  
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失效支票,过期支票stale cheque #:M)a?E/%  
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普通支票open cheque R(F+Xg je  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount C6( WnO{6  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges zq&,KZ  
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支票换现金||兑现to cash a cheque 8k`rj;  
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清理票款to clear a cheque {9C+=v?  
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保证兑现to certify a cheque y!?l;xMS  
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填写支票数额to fill up a cheque 7I_lTu(  
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支票上划线to cross a cheque ZNvnVW<  
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开发支票to make out a cheque $}G03G@  
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签发支票,开立支票to draw a cheque||to issue a cheque BI,j/SRK  
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透支支票to overdraw a cheque Y dK]%%  
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背书支票to endorse a cheque !`G7X  
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请付票款||清付票款to pay a cheque||to honour a cheque `_6!nk q8  
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支票退票to dishonour a cheque nKJJ7 R L  
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拒付支票to refuse a cheque 0vs9# <&V  
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拒付支票to stop payment of a cheque / W}Za&]  
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提示要求付款to present for payment aD~3C/?aW  
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见票即付持票人payable to bearer 'Dq!o[2y  
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支付指定人payable to order kne{Tp  
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已过期||无效out of date||stale d* Y&V$?zl  
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请给出票人R/D||refer to drawer )g:\N8AZK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds J'O</o@e  
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文字与数字不一致words and figures differ DKCPi0  
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支票 NamBJ\2E1[  
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时间已过account closed Z;bzp3v  
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更改处应加盖印章alterations require initials /i$ mIj`  
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时间已过effects not cleared w} *;^n  
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停止付款payment stopped \~1M\gZP  
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支票毁损cheque mutilated Z VuHO7'  
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汇款||寄钱to remit||to send money |jV>  
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寄票供取款||支票支付to send a cheque for payment }s=D,_}m  
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寄款人a remitter ahA21W` k  
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收款人a remittee v!T%xUb0  
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国外汇票foreign Bill 4[|^78  
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国内汇票inland Bill Zf}]sW$H  
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跟单汇票documentary bill Vo<V!G{  
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空头汇票accommodation bill PI(;t9]b  
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原始汇票original bill .}S9C]d:a  
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改写||换新票据renewed bill J`a$"G B.  
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即期汇票sight bill||bill on demand 0P^RciC f  
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…days after date||…days after date…日后付款 g-"@%ps  
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…months after date||…months after date…月后付款 z&[Rw<{Psb  
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见票后…日付款…days after sight||…days sight ~wf&78  
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见票后…月付款…months after sight||…months sight @igr~hJ  
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同组票据set of bills ~kPHf_B;z  
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单张汇票sola of exchange||sole of exchange \=PnC}7I  
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远期汇票usance bill||bill at usance &SuWmtq  
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长期汇票long bill Hc^q_{}"  
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短期汇票short bill @-=0T!/  
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逾期汇票overdue bill :b t;DJ@  
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宽限日期days of grace k|V%*BvY>  
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电汇telegraphic transfer (T.T) 2$ m#)*\  
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邮汇postal order||postal note (Am.)||post office order||money order ou8V7  
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本票promissory note (P/N) KA~eOEj M  
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押汇负责书||押汇保证书letter of hypothecation Xa o*h(Q@L  
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副保||抵押品||付属担保物collateral security DzZEn]+zt  
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担保书trust receipt||letter of indemnity aE aU_f /  
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承兑||认付acceptance \e)>]C}h  
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单张承兑general acceptance au=A+  
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有条件承兑qualified acceptance uX/K/4  
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附条件认付conditional acceptance h @kq>no  
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部分认付partial acceptance   ?Z^?A^; }$  
    
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