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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。   _Wa. JUbv  
会计报表statement of account W!&vul5  
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往来帐目account current ,9o"43D:a|  
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现在往来帐||存款额current accout ^!by3Elqqk  
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销货帐account sales 8zR~d%pK  
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共同计算帐项joint account &sL&\+=<(  
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未决帐项outstanding account k4 [|'Dk?  
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贷方帐项credit account||creditor account LmnymcH  
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借方帐项debit account||debtor account &@yo;kB  
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应付帐||应付未付帐account payable |YY_^C`"-  
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应收帐||应收未收帐account receivable H,u<|UMM_  
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新交易||新帐new account F 70R1OYU  
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未决帐||老帐old account # a8B/-  
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现金帐cash account uW} s)j.  
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流水帐running account -- c"0,7  
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暂记帐||未定帐suspense account [c|]f_ZdK  
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过期帐||延滞帐overdue account||pastdue account EH! q=&d  
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杂项帐户sundry account e(GP^oK  
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详细帐单||明细表detail account f>UXD  
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呆帐bad account + |#O@k  
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会计项目title of account ~5CBEIF(NS  
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会计薄||帐薄account-book \1fN0e  
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营业报告书||损益计算表account of budiness||business report /7|V+6jV  
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借贷细帐||交验帐account rendered 5#+^E{  
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明细帐account stated ?&63#B,iZ  
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与…银行开立一户头to open an account with 3TY5;6  
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与…银行建立交易to keep account with Kgi<UkFP  
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继续记帐to keep account _/6!yyl  
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与…有交易to have an account with U |Jo{(Y  
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作成会计帐||有往来帐项to make out an account with 2.l Z:VLN  
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清算||清理债务to make up an account 19Mu61  
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清洁帐目||与…停止交易to close ones account with ] 2eK  
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结帐to close an account %)|9E>fP]N  
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清理未付款to ask an account||to demand an account #h8Sq~0  
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结清差额to balance the account with vq^f}id  
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清算to settle an account||to liquidate an account||to square an account {*0<T|<n  
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审查帐目||监查帐目to audit an account pQ=>.JU  
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检查帐目to examine an account Z&1T   
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转入A的帐户to charge the amount to As account tyXuG<  
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以计帐方式付款to pay on account cZB7fmq%  
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代理某人||为某人on ones account||on account of one \6E|pbJ}x  
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为自己计算||独立帐目on ones own account zLD0RBj7p  
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由某人收益并负风险on ones account and risk||for ones account and risk  `x l   
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由某人负担for ones account||for account of one n[T[DCQ,  
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按某人指示||列入某人帐户by order and for account of one 1rv)&tKs  
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列入5月份帐目for May account mef<=5t  
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编入某中帐项下to pass to the account of||to place to the account of p2n0Z\2  
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寄出清算书to send in an account||to send in render an account o7J  
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支票薄cheque book Y? x,  
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持票人cheque holder :n0vQ5 a  
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不记名支票cheque to bearer||bearer cheque ;pqg/>W'  
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记名支票||认人支票cheque to order n#q<`}u,  
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到期支票antedated cheque R_sr?V|"  
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未到期支票postdated cheque 4*Q#0`um  
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保付支票certified cheque 2.%.Z_k)  
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未获兑现支票,退票returned cheque fb{`` ,nO  
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横线支票crossed cheque >sWp ?  
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普通横线general crossing `&D|>tiz  
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特别横线special crossing W7 Cc  
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空白支票blank cheque MrDc$p W G  
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失效支票,过期支票stale cheque Cq'KoN%nQ  
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普通支票open cheque #7MUJY+ 9  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 13@|w1/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 cUY`97bn  
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支票换现金||兑现to cash a cheque LN@F+CyDc  
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清理票款to clear a cheque Ib+Y~ XYR  
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保证兑现to certify a cheque ;4.!H,d  
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填写支票数额to fill up a cheque ><gG8MH0'  
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支票上划线to cross a cheque OH">b6>\  
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开发支票to make out a cheque bdQ_?S(  
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签发支票,开立支票to draw a cheque||to issue a cheque F.w 5S!5Q  
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透支支票to overdraw a cheque sB c (gr  
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背书支票to endorse a cheque W9D86]3Y  
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请付票款||清付票款to pay a cheque||to honour a cheque L1Iz<>  
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支票退票to dishonour a cheque 9hOJvQ2U]  
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拒付支票to refuse a cheque ^OstR`U3  
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拒付支票to stop payment of a cheque z#]Jv!~EPE  
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提示要求付款to present for payment \Dd-Xn_b  
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见票即付持票人payable to bearer Z(Bp 0a  
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支付指定人payable to order ~Uxsn@nLr  
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已过期||无效out of date||stale d"6&AJ5a  
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请给出票人R/D||refer to drawer qeL5D*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds WV#%PJ  
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文字与数字不一致words and figures differ 4*'pl.rb>  
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时间已过account closed pGK;1gVj  
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时间已过effects not cleared ea~:}!-P  
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停止付款payment stopped 3l3'bw2  
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支票毁损cheque mutilated I<8sI%,s  
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汇款||寄钱to remit||to send money Tp9- niW  
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寄票供取款||支票支付to send a cheque for payment mBG=jI "xh  
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寄款人a remitter !Wy[).ZAf  
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收款人a remittee sPb=82~z  
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国内汇票inland Bill fz3 lV  
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跟单汇票documentary bill JB&\i#  
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空头汇票accommodation bill AT\qiznvP  
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原始汇票original bill `WOYoec   
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改写||换新票据renewed bill ((^sDE6(  
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即期汇票sight bill||bill on demand 9P<[7u  
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…days after date||…days after date…日后付款 atW'  
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…months after date||…months after date…月后付款 &l?+3$q  
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见票后…日付款…days after sight||…days sight 0i ZGPe~  
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见票后…月付款…months after sight||…months sight m"9XT)N  
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同组票据set of bills =U. b% uC  
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单张汇票sola of exchange||sole of exchange $^tv45  
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远期汇票usance bill||bill at usance 3},Zlu  
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长期汇票long bill /"ymZI!k\  
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短期汇票short bill FhIqy %X  
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逾期汇票overdue bill ?R5'#|EyX  
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宽限日期days of grace Q!M)xNl/  
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电汇telegraphic transfer (T.T) y)F!c29  
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邮汇postal order||postal note (Am.)||post office order||money order 9B)(>~q  
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本票promissory note (P/N) y5 m!*=`l`  
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押汇负责书||押汇保证书letter of hypothecation P.sgRsL  
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副保||抵押品||付属担保物collateral security ' 9J|=z9.  
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担保书trust receipt||letter of indemnity &14W vAU  
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承兑||认付acceptance )'q%2%Ak  
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单张承兑general acceptance U '[?9/T  
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有条件承兑qualified acceptance #B\=Aa`*  
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附条件认付conditional acceptance `HUf v@5  
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部分认付partial acceptance   { U <tc4^  
    
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