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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。   m`<Mzk.u<  
会计报表statement of account m178S3  
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往来帐目account current $!c)%qDq  
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现在往来帐||存款额current accout V:h-K`~ /  
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销货帐account sales [@ ]f@Wd  
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共同计算帐项joint account _W41;OY  
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未决帐项outstanding account OL]^4m  
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贷方帐项credit account||creditor account @R= gJ:&a  
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借方帐项debit account||debtor account Gx ?p,Fj  
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应付帐||应付未付帐account payable {aI8p}T  
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应收帐||应收未收帐account receivable _Zya GDv  
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新交易||新帐new account O"4Q=~Y  
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未决帐||老帐old account 3v Pb}  
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现金帐cash account 5T;M,w6DV  
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流水帐running account FblwQ-D  
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暂记帐||未定帐suspense account *,hS-  
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过期帐||延滞帐overdue account||pastdue account vlth\ [  
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杂项帐户sundry account Pk[:+. f(  
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详细帐单||明细表detail account p+U}oC  
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呆帐bad account A_1cM#4  
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会计项目title of account S?nk9 T+  
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会计薄||帐薄account-book OiNzN.}d  
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营业报告书||损益计算表account of budiness||business report j*>+^g\Q6  
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借贷细帐||交验帐account rendered D_ xPa  
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明细帐account stated B1T:c4:N  
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与…银行开立一户头to open an account with w~a^r]lPW  
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与…银行建立交易to keep account with }# 'wy  
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继续记帐to keep account \Km!#:  
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与…有交易to have an account with G'IqAKJ  
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作成会计帐||有往来帐项to make out an account with qd#?8  
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清算||清理债务to make up an account E^w2IIw  
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清洁帐目||与…停止交易to close ones account with OV3l)73?t  
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结帐to close an account P8!O N=  
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清理未付款to ask an account||to demand an account FY_.Vp  
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结清差额to balance the account with nMXk1`|/)x  
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清算to settle an account||to liquidate an account||to square an account %B?@le+%  
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审查帐目||监查帐目to audit an account s}Phw2`1U  
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检查帐目to examine an account 8G$ %DZ $  
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转入A的帐户to charge the amount to As account ]<b$k  
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以计帐方式付款to pay on account Gl8D GELl;  
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代理某人||为某人on ones account||on account of one u=_"* :}  
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为自己计算||独立帐目on ones own account DV+ M;r s  
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由某人收益并负风险on ones account and risk||for ones account and risk vJZ0G:1  
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由某人负担for ones account||for account of one t~5m[C[`w  
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按某人指示||列入某人帐户by order and for account of one +c)"p4m  
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列入5月份帐目for May account aq~>$CHa  
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编入某中帐项下to pass to the account of||to place to the account of E/bIq}R6  
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寄出清算书to send in an account||to send in render an account ?O(@BT  
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支票薄cheque book SZUhZI z&  
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支票陈票人cheque drawer R-7. q  
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持票人cheque holder V+\L@mz;  
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不记名支票cheque to bearer||bearer cheque [tN^)c`s/  
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记名支票||认人支票cheque to order z+@ CzHCN  
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到期支票antedated cheque u_kcuN\Sq  
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未到期支票postdated cheque l'yX_`*Iq  
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保付支票certified cheque Tbf@qid e  
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未获兑现支票,退票returned cheque yQP!Vt^  
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横线支票crossed cheque #sHA!@ |  
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普通横线general crossing ,s=jtK  
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特别横线special crossing B/:+(|  
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空白支票blank cheque ^[UWG^d  
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失效支票,过期支票stale cheque Mz?xvP?z  
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普通支票open cheque PpxLMe]  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount S]Y3nI  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Dw%V.J/&o  
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支票换现金||兑现to cash a cheque *Ce8( "v,  
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清理票款to clear a cheque /w!!jj^  
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保证兑现to certify a cheque 5s5GBJ?  
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填写支票数额to fill up a cheque pBZf=!+E  
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支票上划线to cross a cheque vb&1 S  
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开发支票to make out a cheque dy }O6  
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签发支票,开立支票to draw a cheque||to issue a cheque O_E\(So  
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透支支票to overdraw a cheque =7e|e6  
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背书支票to endorse a cheque !,SGKLs.m  
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请付票款||清付票款to pay a cheque||to honour a cheque "X[sW%# F  
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支票退票to dishonour a cheque ?Nbc#0pb7  
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拒付支票to refuse a cheque |}FK;@'I6  
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拒付支票to stop payment of a cheque dj;Zzt3  
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提示要求付款to present for payment K1_]ne)  
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见票即付持票人payable to bearer +A!E 6+'  
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支付指定人payable to order |_} LMkU)  
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已过期||无效out of date||stale YVcO+~ my  
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请给出票人R/D||refer to drawer H}p5qW.tH:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +n>_NVe  
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文字与数字不一致words and figures differ Il8,g+W]  
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支票 ?R MOy$L  
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时间已过account closed :g+5cs  
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更改处应加盖印章alterations require initials J?1U'/Wx2  
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时间已过effects not cleared gR]NH  
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停止付款payment stopped K8?]&.!  
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支票毁损cheque mutilated 3%0ShMFP@  
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汇款||寄钱to remit||to send money ~M !9 E])  
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寄票供取款||支票支付to send a cheque for payment "rJJ~[Y  
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寄款人a remitter >69-[#P!  
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收款人a remittee G oHdhne3  
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国外汇票foreign Bill O`rKxP  
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国内汇票inland Bill 0hB9D {`,{  
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跟单汇票documentary bill tSf$`4  
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空头汇票accommodation bill OciPd/6  
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原始汇票original bill q,% lG$0v  
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改写||换新票据renewed bill N, SbJ Z  
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即期汇票sight bill||bill on demand d [f,Nu'  
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…days after date||…days after date…日后付款 ;Im%L=q9GL  
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…months after date||…months after date…月后付款 UfxY D  
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见票后…日付款…days after sight||…days sight 30fqD1_{  
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见票后…月付款…months after sight||…months sight /!A?>#O&.  
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同组票据set of bills o$rA;^2X  
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单张汇票sola of exchange||sole of exchange {^*K@c  
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远期汇票usance bill||bill at usance 8_=MP[(H  
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长期汇票long bill X6-;vnlKN  
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短期汇票short bill Wo2W/{  
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逾期汇票overdue bill wmDO^}>ZP  
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宽限日期days of grace EN/r{Cm$B  
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电汇telegraphic transfer (T.T) S.R|Bwj}(Y  
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邮汇postal order||postal note (Am.)||post office order||money order rr^?9M*{V  
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本票promissory note (P/N) :-tMH02c  
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押汇负责书||押汇保证书letter of hypothecation -LU%z'  
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副保||抵押品||付属担保物collateral security :6jh*,OHZl  
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担保书trust receipt||letter of indemnity 2?nEHIUT  
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承兑||认付acceptance z#*> u  
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单张承兑general acceptance cvVv-L<[S`  
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有条件承兑qualified acceptance a: 2ezxP  
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附条件认付conditional acceptance \49s;\I]  
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部分认付partial acceptance   9`td_qh  
    
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