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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。   4Lg!54P8  
会计报表statement of account *9XKkR<r  
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往来帐目account current c8@zpkMj/  
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现在往来帐||存款额current accout fN!ci']  
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销货帐account sales "7G>  
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共同计算帐项joint account E4C yW  
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未决帐项outstanding account h?8I`Z)h  
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贷方帐项credit account||creditor account .eNeq C  
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借方帐项debit account||debtor account 006 qj.  
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应付帐||应付未付帐account payable uQ(C, f[6p  
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应收帐||应收未收帐account receivable ]"wl*$N  
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新交易||新帐new account 9%^IMUWA  
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未决帐||老帐old account \nzaF4+$  
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现金帐cash account KAFx^JLo  
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流水帐running account LQo>wl  
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暂记帐||未定帐suspense account &tjv.t  
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过期帐||延滞帐overdue account||pastdue account e.>> al  
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杂项帐户sundry account NDo>"in  
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详细帐单||明细表detail account |bM?Q$>~  
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呆帐bad account {0IC2jE  
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会计项目title of account )*m#RqLQ8  
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会计薄||帐薄account-book  F<Y>  
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营业报告书||损益计算表account of budiness||business report -udKGrT+  
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借贷细帐||交验帐account rendered Z{p62|+Ck@  
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明细帐account stated M!Wjfq ^~  
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与…银行开立一户头to open an account with M?3#XQDvD  
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与…银行建立交易to keep account with bKb}VP  
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继续记帐to keep account e nw7?|(  
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与…有交易to have an account with Hp1n*0%dZ&  
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作成会计帐||有往来帐项to make out an account with o?]g  
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清算||清理债务to make up an account !-<PV  
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清洁帐目||与…停止交易to close ones account with 0X: :<N@  
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结帐to close an account *E1v  
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清理未付款to ask an account||to demand an account [T>a}}@  
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结清差额to balance the account with )?D w)s5  
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清算to settle an account||to liquidate an account||to square an account ZA! yw7~  
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审查帐目||监查帐目to audit an account JAA{5@ST  
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检查帐目to examine an account @*}?4wU^k  
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转入A的帐户to charge the amount to As account #'?gMVSk  
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以计帐方式付款to pay on account "2FI3M =  
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代理某人||为某人on ones account||on account of one v@KP~kp  
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为自己计算||独立帐目on ones own account |DZ3=eWZ  
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由某人收益并负风险on ones account and risk||for ones account and risk Ml Bw=Nr  
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由某人负担for ones account||for account of one fvUD' sx  
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按某人指示||列入某人帐户by order and for account of one Gd08RW  
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列入5月份帐目for May account "BAH=ul5E  
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编入某中帐项下to pass to the account of||to place to the account of ju= +!nGUa  
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寄出清算书to send in an account||to send in render an account k5=VH5{S  
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支票薄cheque book O^AF+c\n  
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支票陈票人cheque drawer 0B;cQSH!q  
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持票人cheque holder t Kik)ei  
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不记名支票cheque to bearer||bearer cheque |=Mn~`9p  
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记名支票||认人支票cheque to order b BFdr  
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到期支票antedated cheque Mw lhL?  
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未到期支票postdated cheque gDmwJr  
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保付支票certified cheque Pkm3&sW  
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未获兑现支票,退票returned cheque Q6?}/p  
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横线支票crossed cheque |Q'l&Gt6  
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普通横线general crossing qGE?[\t[6  
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特别横线special crossing ?T\m V}  
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空白支票blank cheque T4\F=iw4  
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失效支票,过期支票stale cheque Lmy ^/P%  
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普通支票open cheque p2|BbC\N  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ;P-xKRU!Xx  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges HR85!S`  
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支票换现金||兑现to cash a cheque =H_|007C  
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清理票款to clear a cheque QD0upYG  
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保证兑现to certify a cheque -f.<s!a  
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填写支票数额to fill up a cheque <;d? E%`  
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支票上划线to cross a cheque nn@"68]g  
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开发支票to make out a cheque X[:&p|g]  
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签发支票,开立支票to draw a cheque||to issue a cheque n&x#_B-  
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透支支票to overdraw a cheque L$7 NT}L  
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背书支票to endorse a cheque "E;]?s9x  
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请付票款||清付票款to pay a cheque||to honour a cheque H4 }^6><V  
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支票退票to dishonour a cheque Pe w-6u"  
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拒付支票to refuse a cheque Wyf+xr'Ky  
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拒付支票to stop payment of a cheque N^A&DrMF  
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提示要求付款to present for payment GMLq3_'  
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见票即付持票人payable to bearer 3k;*xjv6@  
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支付指定人payable to order \3(d$_:b  
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已过期||无效out of date||stale CRvUD.D  
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请给出票人R/D||refer to drawer Q*mzfsgr  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds QIVpO /@  
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文字与数字不一致words and figures differ {~ ZSqd  
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支票 DYJ@>8  
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时间已过account closed YbF}(iM  
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时间已过effects not cleared 6*Jd8Bva\o  
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停止付款payment stopped e~jw YImA  
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支票毁损cheque mutilated Q^4j  
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汇款||寄钱to remit||to send money 4(Gs$QkSo|  
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寄票供取款||支票支付to send a cheque for payment Q[`J=  
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寄款人a remitter 1[o] u:m9U  
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收款人a remittee V*xT5TljS-  
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国内汇票inland Bill Y%:FawR  
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跟单汇票documentary bill #k5WTcE  
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空头汇票accommodation bill w-\U;&8  
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原始汇票original bill ;xaOv e;9  
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改写||换新票据renewed bill  ZeD;  
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即期汇票sight bill||bill on demand %:oyHlz%  
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…days after date||…days after date…日后付款 ]bCeJE.+)  
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…months after date||…months after date…月后付款 N+)4]ir>  
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见票后…日付款…days after sight||…days sight V!G&Aen  
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见票后…月付款…months after sight||…months sight )iad u  
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同组票据set of bills R)?b\VK2$  
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单张汇票sola of exchange||sole of exchange  s#o m  
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远期汇票usance bill||bill at usance Rro|P_  
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长期汇票long bill }T%;G /W  
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短期汇票short bill +4^XFPq~  
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逾期汇票overdue bill avxI\t wAU  
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宽限日期days of grace AfW63;kH  
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电汇telegraphic transfer (T.T) lM Gz"cym  
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邮汇postal order||postal note (Am.)||post office order||money order 7 t` <`BY^  
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本票promissory note (P/N) mtuq  
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押汇负责书||押汇保证书letter of hypothecation OO_{ o  
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副保||抵押品||付属担保物collateral security U,)Ngnd  
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担保书trust receipt||letter of indemnity =]oBBokV  
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承兑||认付acceptance M]!\X6<_  
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单张承兑general acceptance DU$]e1  
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有条件承兑qualified acceptance xr!FDfM.K  
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附条件认付conditional acceptance jEklf0Z  
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部分认付partial acceptance   ttLC hL  
    
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