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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。   a:IC)]j$_  
会计报表statement of account nIy}#MUd|q  
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往来帐目account current V>-e y9Q\  
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现在往来帐||存款额current accout e+ BQww  
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销货帐account sales /saIs%(fU  
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共同计算帐项joint account j2.|ln"!  
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未决帐项outstanding account A_ N;   
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贷方帐项credit account||creditor account >#~& -3  
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借方帐项debit account||debtor account 37 ,  
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应付帐||应付未付帐account payable E=CsIK   
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应收帐||应收未收帐account receivable )c83/= <v  
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新交易||新帐new account }{qZ[/JwqN  
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未决帐||老帐old account "9P>a=Y  
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现金帐cash account k_qd |  
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流水帐running account #!qm ZN  
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暂记帐||未定帐suspense account .TR9975  
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过期帐||延滞帐overdue account||pastdue account 2LL'J7  
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杂项帐户sundry account i]y<|W)Q3  
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详细帐单||明细表detail account t#/YN.@r  
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呆帐bad account ;| 5F[  
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会计项目title of account mpEK (p  
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会计薄||帐薄account-book gQelD6c  
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营业报告书||损益计算表account of budiness||business report "a>q`RaIQ"  
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借贷细帐||交验帐account rendered &yTqZ*Yuk  
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明细帐account stated #7 $ H  
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与…银行开立一户头to open an account with IH&|Tcf\  
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与…银行建立交易to keep account with (sTpmQx,b  
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继续记帐to keep account |A9F\A->4  
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与…有交易to have an account with  c(E{6g?  
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作成会计帐||有往来帐项to make out an account with 0c]/bs{}  
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清算||清理债务to make up an account z`}qkbvi  
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清洁帐目||与…停止交易to close ones account with t!X. |`h  
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结帐to close an account [`[|l  
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清理未付款to ask an account||to demand an account RFcv^Xf  
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结清差额to balance the account with >J?fl8  
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清算to settle an account||to liquidate an account||to square an account :#ik. D  
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审查帐目||监查帐目to audit an account <w9JRpFY   
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检查帐目to examine an account xml7Uarc  
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转入A的帐户to charge the amount to As account #x60xz  
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以计帐方式付款to pay on account fOGFq1D  
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代理某人||为某人on ones account||on account of one TDjm2R~9FS  
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为自己计算||独立帐目on ones own account #q$HQ&k  
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由某人收益并负风险on ones account and risk||for ones account and risk 2MIi=c:oqK  
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由某人负担for ones account||for account of one lb3b m)@:  
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按某人指示||列入某人帐户by order and for account of one s!zx} 5  
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列入5月份帐目for May account J yK3{wYS  
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编入某中帐项下to pass to the account of||to place to the account of ~G&dqw/.-U  
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寄出清算书to send in an account||to send in render an account ]s'as9s9  
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支票薄cheque book *N<]Xy @  
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支票陈票人cheque drawer Sz`,X0a  
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持票人cheque holder 9cF[seE"0  
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不记名支票cheque to bearer||bearer cheque tcI*a>  
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记名支票||认人支票cheque to order +O{*M9 B  
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到期支票antedated cheque ~36!?&eA8  
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未到期支票postdated cheque n-;`Cy`k  
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保付支票certified cheque 1Pu~X \sO  
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未获兑现支票,退票returned cheque V 5mTP'  
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横线支票crossed cheque wc4=VC"y  
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普通横线general crossing #"~<HG}bR/  
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特别横线special crossing g($2Dk_F2  
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空白支票blank cheque t{{QE:/  
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失效支票,过期支票stale cheque @o`AmC . 8  
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普通支票open cheque ;4\;mmLVk  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount j3Y['x Dv  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges +ZP7{%  
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支票换现金||兑现to cash a cheque S_H+WfIHV'  
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清理票款to clear a cheque ]`WJOx4  
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保证兑现to certify a cheque F#E3q|Q"BS  
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填写支票数额to fill up a cheque \9EjClf o  
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支票上划线to cross a cheque dPRra{  
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开发支票to make out a cheque 6Kz,{F@  
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签发支票,开立支票to draw a cheque||to issue a cheque alb.g>LNPP  
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透支支票to overdraw a cheque xgtR6E^k  
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背书支票to endorse a cheque &%Tj/Qx  
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请付票款||清付票款to pay a cheque||to honour a cheque \73ch  
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支票退票to dishonour a cheque Xn ;AZu^'R  
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拒付支票to refuse a cheque bZV/l4TU  
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拒付支票to stop payment of a cheque { (}By/_  
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提示要求付款to present for payment L /^I*p,  
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见票即付持票人payable to bearer PUX;I0Cf  
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支付指定人payable to order WuW^GC{7  
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已过期||无效out of date||stale cCc( fF*^  
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请给出票人R/D||refer to drawer =nHgDrA_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~F7gP{r  
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文字与数字不一致words and figures differ Y[S1$(K&*  
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支票 \5cpFj5%  
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时间已过account closed 5E_YEBO/  
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更改处应加盖印章alterations require initials 3{(/x1 a,4  
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时间已过effects not cleared :p6M=  
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停止付款payment stopped 8sK9G` k  
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支票毁损cheque mutilated _t}WsEQ+P  
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汇款||寄钱to remit||to send money HiJE}V;Vq  
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寄票供取款||支票支付to send a cheque for payment b*Q&CL  
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寄款人a remitter *s iFj CN<  
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收款人a remittee QnX(V[  
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国外汇票foreign Bill n>U5R_T  
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国内汇票inland Bill iM 3V=&)  
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跟单汇票documentary bill ;@E$}*3[>V  
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空头汇票accommodation bill ?= fyc1  
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原始汇票original bill jsi!fx2Rm  
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改写||换新票据renewed bill CF5`-wj/#  
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即期汇票sight bill||bill on demand sZF6h=67D  
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…days after date||…days after date…日后付款 I`4*+a'q&  
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…months after date||…months after date…月后付款 SS.dY""89  
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见票后…日付款…days after sight||…days sight m$T-s|SY  
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见票后…月付款…months after sight||…months sight ]+:^W^bs:  
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同组票据set of bills -Wi` G  
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单张汇票sola of exchange||sole of exchange Jz *;q~  
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远期汇票usance bill||bill at usance !^Y(^RS@  
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长期汇票long bill 2Dj%,gaR  
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短期汇票short bill 3]3|  
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逾期汇票overdue bill 8k1Dj1@0z  
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宽限日期days of grace  o.\F.C$  
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电汇telegraphic transfer (T.T) dP]\Jo=Yh  
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邮汇postal order||postal note (Am.)||post office order||money order :\7X}n*&  
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本票promissory note (P/N) 2/=l|!JKLz  
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押汇负责书||押汇保证书letter of hypothecation x!58cS*  
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副保||抵押品||付属担保物collateral security !sW(wAy?o  
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担保书trust receipt||letter of indemnity c*L\_Vx+  
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承兑||认付acceptance E`de7  
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单张承兑general acceptance H0`]V6+<f  
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有条件承兑qualified acceptance Ne{?:h.!  
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附条件认付conditional acceptance _Wq  
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部分认付partial acceptance   VZymM<O  
    
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