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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。   (yv&&Jc  
会计报表statement of account m$xL#omD  
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往来帐目account current 'dYjbQ}~;  
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现在往来帐||存款额current accout "8wRx Dr+  
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销货帐account sales {O,D9<  
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共同计算帐项joint account Ep/4o< N(  
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未决帐项outstanding account o0b}:`  
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贷方帐项credit account||creditor account eOa:%{Kj  
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借方帐项debit account||debtor account ooY2"\o  
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应付帐||应付未付帐account payable R9Wh/@J]  
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应收帐||应收未收帐account receivable vdrV) ^  
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新交易||新帐new account !>T.*8  
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未决帐||老帐old account `An`"$z  
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现金帐cash account L6yRN>5aE  
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暂记帐||未定帐suspense account tbD>A6&VM}  
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过期帐||延滞帐overdue account||pastdue account M7{w7}B0@  
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杂项帐户sundry account ,<n >g;  
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详细帐单||明细表detail account T8E=}!68w}  
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呆帐bad account @ qWgokf  
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会计项目title of account 3Z#k9c_b  
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会计薄||帐薄account-book @Z> {/  
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营业报告书||损益计算表account of budiness||business report (#GOXz  
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借贷细帐||交验帐account rendered .&dW?HS  
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明细帐account stated rC.z772y%  
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与…银行开立一户头to open an account with  (c;F%m|  
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与…银行建立交易to keep account with ZGgKCCt  
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继续记帐to keep account UFBggT\  
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与…有交易to have an account with 5/Viz`hsz  
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作成会计帐||有往来帐项to make out an account with D/QSC]"  
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清算||清理债务to make up an account x`n$4a'7b  
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清洁帐目||与…停止交易to close ones account with 91%QO?hz  
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结帐to close an account KMC]<  
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清理未付款to ask an account||to demand an account ]DVZeI03@  
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结清差额to balance the account with IoO tn  
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清算to settle an account||to liquidate an account||to square an account E4;vC ?K{  
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审查帐目||监查帐目to audit an account SSG57N-T  
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检查帐目to examine an account Do1 Ip&X  
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转入A的帐户to charge the amount to As account qe. Qjq  
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以计帐方式付款to pay on account aumWU{j=  
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代理某人||为某人on ones account||on account of one HURr k~[  
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为自己计算||独立帐目on ones own account scr`] tD  
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由某人收益并负风险on ones account and risk||for ones account and risk DX3xWdnr  
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由某人负担for ones account||for account of one Eo h4#fZ\N  
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按某人指示||列入某人帐户by order and for account of one vP k\b 3E  
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列入5月份帐目for May account ~HW8mly'  
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编入某中帐项下to pass to the account of||to place to the account of Q4~/Tl;  
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寄出清算书to send in an account||to send in render an account zY11.!2  
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支票薄cheque book W#|30RU.G  
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持票人cheque holder )Z/ L  
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不记名支票cheque to bearer||bearer cheque wSV}{9}wr%  
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记名支票||认人支票cheque to order o$4i{BL  
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到期支票antedated cheque 5YV3pFz$)  
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未到期支票postdated cheque $ [t7&e  
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保付支票certified cheque $>M-oNeC  
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未获兑现支票,退票returned cheque qH=<8Iu  
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横线支票crossed cheque !T|q/ri  
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普通横线general crossing zbL8 pp  
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特别横线special crossing ,_iR  
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空白支票blank cheque svWQk9d  
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失效支票,过期支票stale cheque 0|chRX  
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普通支票open cheque bm\Zp  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount L#~z#  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges T*"*##c  
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支票换现金||兑现to cash a cheque O?OG`{ k  
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清理票款to clear a cheque tPz!C&.=  
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保证兑现to certify a cheque +\s&v!  
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填写支票数额to fill up a cheque Z[%vO?,  
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支票上划线to cross a cheque 7\<}378/^  
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开发支票to make out a cheque :p0<AU47  
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签发支票,开立支票to draw a cheque||to issue a cheque I%'6IpR"d  
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透支支票to overdraw a cheque 9*CJWS;  
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背书支票to endorse a cheque Nu4PY@m]C  
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请付票款||清付票款to pay a cheque||to honour a cheque w#w?Y!JXo  
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支票退票to dishonour a cheque 4&_|m yO&  
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拒付支票to refuse a cheque jImw_Q  
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拒付支票to stop payment of a cheque 1Farix1YDq  
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提示要求付款to present for payment %C =?Xhnv  
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见票即付持票人payable to bearer .EdQ]c-E=  
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支付指定人payable to order c7f11N!v>b  
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已过期||无效out of date||stale )Nkf'&  
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请给出票人R/D||refer to drawer WLA LXJ7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds M) Z3q  
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文字与数字不一致words and figures differ 0o_wy1O1,  
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支票 -YJ4-]Z  
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时间已过account closed o~tL;(sz  
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更改处应加盖印章alterations require initials }&Kl)2:O  
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时间已过effects not cleared rLx'.:  
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停止付款payment stopped zelM}/d  
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支票毁损cheque mutilated P2=u-{?~  
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汇款||寄钱to remit||to send money I W5N^J  
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寄票供取款||支票支付to send a cheque for payment DxJY{e9  
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寄款人a remitter ^_!2-QY.~  
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收款人a remittee h7cE"m  
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国外汇票foreign Bill Xn* >qm  
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国内汇票inland Bill [6cf$FS9  
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跟单汇票documentary bill rkWiGiisM  
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空头汇票accommodation bill hd~0qK  
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原始汇票original bill rhj_cw  
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改写||换新票据renewed bill %1z`/B  
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即期汇票sight bill||bill on demand p%ZAVd*|#V  
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…days after date||…days after date…日后付款 )8 %lZ {  
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…months after date||…months after date…月后付款 8&c:73=?X  
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见票后…日付款…days after sight||…days sight yt1dYF0Xq  
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见票后…月付款…months after sight||…months sight *Z2#U ?_  
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同组票据set of bills m\@q2 l-  
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单张汇票sola of exchange||sole of exchange  R/Te ;z  
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远期汇票usance bill||bill at usance 2aJ_[3p/h]  
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长期汇票long bill h=ben&m  
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短期汇票short bill Hgbrlh  
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逾期汇票overdue bill rn RWL4  
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宽限日期days of grace %,f(jQfg_  
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电汇telegraphic transfer (T.T) `qhZZ{s)1U  
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邮汇postal order||postal note (Am.)||post office order||money order RSBk^  
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本票promissory note (P/N) `gz/?q  
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押汇负责书||押汇保证书letter of hypothecation E(Zm6~  
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副保||抵押品||付属担保物collateral security &;[e  
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担保书trust receipt||letter of indemnity WB3YN+Xl3  
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承兑||认付acceptance 2#R8}\  
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单张承兑general acceptance  \nU_UH  
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有条件承兑qualified acceptance @|<qTci  
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附条件认付conditional acceptance <aQ5chf7  
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部分认付partial acceptance   q_Z6s5O  
    
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