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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。   >$;,1N $bd  
会计报表statement of account 3Hhu]5  
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往来帐目account current h%Uq  
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现在往来帐||存款额current accout 5ih5=qX  
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销货帐account sales G-Zn-I  
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共同计算帐项joint account .!_^< c6  
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未决帐项outstanding account hj=k[t|g}  
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贷方帐项credit account||creditor account C0H@  
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借方帐项debit account||debtor account 5)p!}hWs  
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应付帐||应付未付帐account payable P7;q^jlB  
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应收帐||应收未收帐account receivable o X?~  
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新交易||新帐new account UX)QdT45Mh  
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未决帐||老帐old account 9oVprd >%@  
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现金帐cash account CjLiLB  
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流水帐running account 6tup^Rlo;$  
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暂记帐||未定帐suspense account Gvc/o$_  
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过期帐||延滞帐overdue account||pastdue account Y2(,E e2  
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杂项帐户sundry account h~k+!\  
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详细帐单||明细表detail account O @{<?[  
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呆帐bad account R3E|seR  
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会计项目title of account tdnd~WSR  
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会计薄||帐薄account-book |JTDwmR  
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营业报告书||损益计算表account of budiness||business report )4  'yI*  
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借贷细帐||交验帐account rendered  ie <m)  
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明细帐account stated Ir3|PehB  
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与…银行开立一户头to open an account with 0<]]q[ pr  
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与…银行建立交易to keep account with #, rP1#?  
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继续记帐to keep account 0ZtH  
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与…有交易to have an account with ]H=P( Z -  
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作成会计帐||有往来帐项to make out an account with 2w /qH4  
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清算||清理债务to make up an account aN~x3G  
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清洁帐目||与…停止交易to close ones account with jQ5FvuNOy  
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结帐to close an account lu V_  
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清理未付款to ask an account||to demand an account 6>- Gi  
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结清差额to balance the account with T1fX[R ^\  
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清算to settle an account||to liquidate an account||to square an account ,\E5et4  
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审查帐目||监查帐目to audit an account _tVrLb7`s  
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检查帐目to examine an account &3'zG)  
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转入A的帐户to charge the amount to As account He)dm5#fg  
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以计帐方式付款to pay on account C~:!WRCz  
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代理某人||为某人on ones account||on account of one g;<_GL  
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为自己计算||独立帐目on ones own account ?c# v'c^=h  
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由某人收益并负风险on ones account and risk||for ones account and risk ?kM53zbT#  
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由某人负担for ones account||for account of one ' C|yUsBC  
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按某人指示||列入某人帐户by order and for account of one OgB ZoTT  
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列入5月份帐目for May account h` $2/%?  
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编入某中帐项下to pass to the account of||to place to the account of ;R.l?Bg  
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寄出清算书to send in an account||to send in render an account :ift{XR'  
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支票薄cheque book Nm]\0m0p-  
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支票陈票人cheque drawer z!6:Dt6^  
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持票人cheque holder sj?7}(s  
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不记名支票cheque to bearer||bearer cheque g+98G8 R  
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记名支票||认人支票cheque to order ]h$,=Qf hD  
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到期支票antedated cheque *0`oFTJ  
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未到期支票postdated cheque ^#4?v^QNh  
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保付支票certified cheque uE6;;Ir#mF  
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未获兑现支票,退票returned cheque Z) zWfv}  
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横线支票crossed cheque }bVWV0Aeim  
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普通横线general crossing ^vjN$JB  
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特别横线special crossing lr[a~ca\  
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空白支票blank cheque y4HOKJxI  
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失效支票,过期支票stale cheque T7AFL=  
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普通支票open cheque Ok+zUA[Wu  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount eiJO;%fl>l  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges u , %mVd  
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支票换现金||兑现to cash a cheque hv'~S  
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清理票款to clear a cheque /LM*nN$%  
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保证兑现to certify a cheque &+-Z XN  
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填写支票数额to fill up a cheque 2 *Uwp; 0  
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支票上划线to cross a cheque  K6kPNi  
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开发支票to make out a cheque +vkqig  
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签发支票,开立支票to draw a cheque||to issue a cheque -gh',)R   
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透支支票to overdraw a cheque j3VM !/  
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背书支票to endorse a cheque n<Z;Xh~F  
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请付票款||清付票款to pay a cheque||to honour a cheque x;LyR  
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支票退票to dishonour a cheque 673v   
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拒付支票to refuse a cheque gE J mMh  
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拒付支票to stop payment of a cheque DTN@b!  
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提示要求付款to present for payment VZF/2d84&w  
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见票即付持票人payable to bearer 9M~EH?>+[  
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支付指定人payable to order x 3#1  
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已过期||无效out of date||stale Xgd!i}6Q  
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请给出票人R/D||refer to drawer *f.eyg #  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sL~TV([6/  
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文字与数字不一致words and figures differ >t'/(y  
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支票 r YeFYPS  
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时间已过account closed kE,~NG9P  
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更改处应加盖印章alterations require initials eek5Xm  
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时间已过effects not cleared Ngu +V  
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停止付款payment stopped C:_!zY'z  
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支票毁损cheque mutilated st|$Fu  
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汇款||寄钱to remit||to send money V (= ~p[  
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寄票供取款||支票支付to send a cheque for payment I(s\ Q [  
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寄款人a remitter aa.EtKl  
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收款人a remittee XtNe) Ry  
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国外汇票foreign Bill 8QE0J$d5  
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国内汇票inland Bill pTST\0?  
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跟单汇票documentary bill YnNB#x8|  
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空头汇票accommodation bill & AU%3b  
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原始汇票original bill zob^z@2  
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改写||换新票据renewed bill NC>rZS]  
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即期汇票sight bill||bill on demand 8%_XJyg  
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…days after date||…days after date…日后付款 ;'`T  
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…months after date||…months after date…月后付款 I')URk[  
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见票后…日付款…days after sight||…days sight z[M LMf[c  
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见票后…月付款…months after sight||…months sight qx18A  
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同组票据set of bills ~= lm91W  
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单张汇票sola of exchange||sole of exchange $z1u>{  
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远期汇票usance bill||bill at usance \L}Soe'  
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长期汇票long bill 89v9BWF  
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短期汇票short bill ^Y8?iC<+  
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逾期汇票overdue bill g>12!2}  
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宽限日期days of grace 0.'$U}#b  
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电汇telegraphic transfer (T.T) {f((x1{HZx  
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邮汇postal order||postal note (Am.)||post office order||money order Y #E/"x%+  
\HF|&@}hU  
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本票promissory note (P/N) ~2@+#1[g8z  
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押汇负责书||押汇保证书letter of hypothecation =+% QfuK  
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副保||抵押品||付属担保物collateral security J,Du:|3o  
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担保书trust receipt||letter of indemnity Tf(-Duxz  
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承兑||认付acceptance 7TD%vhbiwi  
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单张承兑general acceptance LI1OocY.]  
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有条件承兑qualified acceptance g\^7Q  
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附条件认付conditional acceptance ,'w9@A  
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部分认付partial acceptance   S bI7<_  
    
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