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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。   Jy X7I,0  
会计报表statement of account kFG>Km(y}  
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往来帐目account current =*YK6  
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现在往来帐||存款额current accout V X<ZB +R  
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销货帐account sales 7"r7F#D=G  
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共同计算帐项joint account QY2!.a^q  
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未决帐项outstanding account X9nt;A2TU+  
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贷方帐项credit account||creditor account J! >HT'M  
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借方帐项debit account||debtor account :eI .E:/'  
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应付帐||应付未付帐account payable ^"ywltW>  
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应收帐||应收未收帐account receivable ;tI=xNre`1  
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新交易||新帐new account W k'()N  
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未决帐||老帐old account au5 74tj  
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现金帐cash account oj@B'j  
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流水帐running account 8;.WX  
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暂记帐||未定帐suspense account %|o4 U0c  
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过期帐||延滞帐overdue account||pastdue account rayC1#f  
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杂项帐户sundry account WU{G_Fqaz  
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详细帐单||明细表detail account 6\g]Y  
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呆帐bad account V;~W,o!  
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会计项目title of account ?A2#V(4  
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会计薄||帐薄account-book mE%H5&VSI  
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营业报告书||损益计算表account of budiness||business report Sh*LD QL<?  
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借贷细帐||交验帐account rendered i(2s"Uww,  
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明细帐account stated ?^Q!=W<7  
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与…银行开立一户头to open an account with -k|r#^(G2  
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与…银行建立交易to keep account with x}i:nLhL  
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继续记帐to keep account fDNiU"  
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与…有交易to have an account with 6UG7lH!M  
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作成会计帐||有往来帐项to make out an account with f6j;Y<}' g  
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清算||清理债务to make up an account oa?bOm  
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清洁帐目||与…停止交易to close ones account with GF*8(2h2  
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结帐to close an account >k"Z'9l  
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清理未付款to ask an account||to demand an account vxhs1vh  
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结清差额to balance the account with _CO?HX5ek  
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清算to settle an account||to liquidate an account||to square an account [nZf4KN  
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审查帐目||监查帐目to audit an account kU{+@MA;  
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检查帐目to examine an account K4~z@. G6*  
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转入A的帐户to charge the amount to As account y.PWh<dI  
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以计帐方式付款to pay on account ere h!  
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代理某人||为某人on ones account||on account of one [A~n=m5H  
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为自己计算||独立帐目on ones own account j11FEE<W  
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由某人收益并负风险on ones account and risk||for ones account and risk o]T-7Gs4p  
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由某人负担for ones account||for account of one 7`eg;s^  
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按某人指示||列入某人帐户by order and for account of one rtM29~c>@  
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列入5月份帐目for May account L#huTKX}  
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编入某中帐项下to pass to the account of||to place to the account of +az=EF  
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寄出清算书to send in an account||to send in render an account UP<B>Y1a  
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支票薄cheque book ZNfQM&<d  
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支票陈票人cheque drawer P~}Yj@2  
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持票人cheque holder pNFVa<D  
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不记名支票cheque to bearer||bearer cheque } "QL"%  
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记名支票||认人支票cheque to order t~v_k\` {  
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到期支票antedated cheque Cfr2 ~w  
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未到期支票postdated cheque =w;~1i% .k  
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保付支票certified cheque rtxG-a56Q  
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未获兑现支票,退票returned cheque ]q`'l_O  
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横线支票crossed cheque b3.}m[]  
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普通横线general crossing o_C]O"  
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特别横线special crossing ) :VF^"  
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空白支票blank cheque (`"87Xomnn  
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失效支票,过期支票stale cheque m;cgX#k5  
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普通支票open cheque uskJ(!  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount @/8O@^  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Z8I0v$LjR  
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支票换现金||兑现to cash a cheque Ksff]##H  
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清理票款to clear a cheque si1Szmx,  
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保证兑现to certify a cheque ,CIsZ1[VS  
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填写支票数额to fill up a cheque 85rjM#~  
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支票上划线to cross a cheque YhO-ecN  
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开发支票to make out a cheque YSr u5Q  
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签发支票,开立支票to draw a cheque||to issue a cheque 5@^['S4%8*  
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透支支票to overdraw a cheque j4+kL4M@H  
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背书支票to endorse a cheque m^KK #Hw/`  
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请付票款||清付票款to pay a cheque||to honour a cheque o{OY1 ;=6  
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支票退票to dishonour a cheque :xZ^Jq91  
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拒付支票to refuse a cheque Jj7he(!_1  
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拒付支票to stop payment of a cheque C/YjMYwKgv  
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提示要求付款to present for payment '\R/-.  
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见票即付持票人payable to bearer .iZo/_  
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支付指定人payable to order Iz9b5  
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已过期||无效out of date||stale T*qSk!  
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请给出票人R/D||refer to drawer x"{WLZ   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds s'=w/os  
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文字与数字不一致words and figures differ |yVveJ  
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支票 Q$8K-5U%  
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时间已过account closed rixt_}aE  
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更改处应加盖印章alterations require initials OtZc;c  
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时间已过effects not cleared 'yNS(Bg=  
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停止付款payment stopped =p>IP"HJ  
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支票毁损cheque mutilated ,_z"3B)]  
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汇款||寄钱to remit||to send money A8T8+M:  
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寄票供取款||支票支付to send a cheque for payment ,f}u|D 3@  
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寄款人a remitter /&+*X)#v  
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收款人a remittee +'{d^-( (  
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国外汇票foreign Bill wyB  
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国内汇票inland Bill 0+Z?9$a1  
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跟单汇票documentary bill @{U@?6eZ  
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空头汇票accommodation bill w5;d/r<q  
!OV+=Rwdx  
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原始汇票original bill rw.DKM'  
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改写||换新票据renewed bill z[WdJN{  
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即期汇票sight bill||bill on demand cC]lO  
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…days after date||…days after date…日后付款 EbnV"]1  
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…months after date||…months after date…月后付款 xM?tdQ~VHY  
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见票后…日付款…days after sight||…days sight cnB:bQQK8  
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见票后…月付款…months after sight||…months sight =>L2 ~>[  
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同组票据set of bills gP`CQ0t  
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单张汇票sola of exchange||sole of exchange HjY! ]!4p  
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远期汇票usance bill||bill at usance GYtp%<<9;  
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长期汇票long bill C?g<P0h  
4A)_D{(SH  
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短期汇票short bill kV4,45r  
+iw4>0pi  
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逾期汇票overdue bill ;)z+dd#3  
hbm #H7Y  
nnCz!:9p  
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宽限日期days of grace !:a^f2^=  
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电汇telegraphic transfer (T.T) 36}&{A  
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邮汇postal order||postal note (Am.)||post office order||money order .@psW0T%  
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本票promissory note (P/N) $Y8iT<nP  
fa!8+kfi  
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押汇负责书||押汇保证书letter of hypothecation o_&Qb^W  
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副保||抵押品||付属担保物collateral security B^C 5?  
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担保书trust receipt||letter of indemnity ?L6wky{  
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承兑||认付acceptance T$Z}1e]  
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单张承兑general acceptance [^gb6W9Y  
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有条件承兑qualified acceptance )N O ,G  
dv?t;D@p!  
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附条件认付conditional acceptance YMj iJTl  
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部分认付partial acceptance   `bWc<4T  
    
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