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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。   C }= *%S  
会计报表statement of account 3/j^Ao\fw  
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往来帐目account current feI%QnK)U  
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现在往来帐||存款额current accout e)#O-y  
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销货帐account sales H;eGBVi  
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共同计算帐项joint account C'_^DPzj  
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未决帐项outstanding account aR2Vvo  
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贷方帐项credit account||creditor account +bGj(T%+'  
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借方帐项debit account||debtor account c6;326aD q  
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应付帐||应付未付帐account payable B*zR/?U^  
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应收帐||应收未收帐account receivable sM4Qu./  
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新交易||新帐new account w6-A-M6hD  
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未决帐||老帐old account o9j*Yz  
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现金帐cash account >I~$h,  
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流水帐running account :75$e%'A  
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暂记帐||未定帐suspense account 'V*ixK8R0  
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过期帐||延滞帐overdue account||pastdue account 4P>[]~S  
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杂项帐户sundry account !mM`+XH  
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详细帐单||明细表detail account 4(h19-V  
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呆帐bad account 4TP AD)C  
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会计项目title of account ![>j`i  
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会计薄||帐薄account-book ?!uj8&yyf  
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营业报告书||损益计算表account of budiness||business report ! H^,p$`[i  
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借贷细帐||交验帐account rendered &=KNKE`  
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明细帐account stated *ommU(r8  
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与…银行开立一户头to open an account with }[$qn|  
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与…银行建立交易to keep account with 8iB}gHe9  
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继续记帐to keep account ::lD7@Wg  
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与…有交易to have an account with Wv4x^nJ  
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作成会计帐||有往来帐项to make out an account with y|+n77[Gv  
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清算||清理债务to make up an account ) ]y^RrD  
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清洁帐目||与…停止交易to close ones account with Hy*_4r  
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结帐to close an account vhEXtjL  
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清理未付款to ask an account||to demand an account u> @ Yoyc  
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结清差额to balance the account with mDG=h6y"V  
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清算to settle an account||to liquidate an account||to square an account SXJ]()L?[v  
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审查帐目||监查帐目to audit an account U7(t >/  
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检查帐目to examine an account kuZs30^  
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转入A的帐户to charge the amount to As account 4kr! Af  
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以计帐方式付款to pay on account ;"1  
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代理某人||为某人on ones account||on account of one KsG>,# Q  
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为自己计算||独立帐目on ones own account :8CYTEc  
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由某人收益并负风险on ones account and risk||for ones account and risk K;NaiRP#k  
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由某人负担for ones account||for account of one qUuvM  
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按某人指示||列入某人帐户by order and for account of one c8=@ s#  
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列入5月份帐目for May account ja Ot"iU.B  
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编入某中帐项下to pass to the account of||to place to the account of }aJK^>^>A  
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寄出清算书to send in an account||to send in render an account \~{b;$N}  
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支票薄cheque book 6lKM5,Oa  
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支票陈票人cheque drawer :87HXz6]jS  
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持票人cheque holder =nTNL.SX  
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不记名支票cheque to bearer||bearer cheque 4-dV%DgC  
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记名支票||认人支票cheque to order Q x]zz4jD  
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到期支票antedated cheque N!hS`<}  
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未到期支票postdated cheque zs_^m1t1s  
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保付支票certified cheque oB8x_0#n  
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未获兑现支票,退票returned cheque ,cqZb0VP{t  
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横线支票crossed cheque E+.%9EKU  
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普通横线general crossing *k7vm%#ns  
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特别横线special crossing  7z?r x  
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空白支票blank cheque H:DTvv8e{  
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失效支票,过期支票stale cheque &>Ko}?w  
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普通支票open cheque #78P_{#!  
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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=U/l#xO  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges l/JE}Eg(  
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支票换现金||兑现to cash a cheque MWHGB")J  
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清理票款to clear a cheque iE |qU_2Y  
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保证兑现to certify a cheque ;gh#8JkI  
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填写支票数额to fill up a cheque A-GRuC  
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支票上划线to cross a cheque DiB~Ovh|  
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开发支票to make out a cheque %r<c>sFJN  
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签发支票,开立支票to draw a cheque||to issue a cheque Y=oj0(Q*  
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透支支票to overdraw a cheque H(^O{JC]y!  
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背书支票to endorse a cheque |EJ&s393&  
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请付票款||清付票款to pay a cheque||to honour a cheque IX7|_ci  
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支票退票to dishonour a cheque |\ 1?CYx  
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拒付支票to refuse a cheque g<[_h(xDeG  
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拒付支票to stop payment of a cheque J~5VL |ca  
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提示要求付款to present for payment 7@MGs2  
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见票即付持票人payable to bearer Mj &f7IUO  
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支付指定人payable to order "h/{YjUS  
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已过期||无效out of date||stale ui4H(A'}  
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请给出票人R/D||refer to drawer `zHtfox!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "Hmo`EB0  
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文字与数字不一致words and figures differ _9E7;ew  
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支票 `j088<?j  
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时间已过account closed y&\ J  
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更改处应加盖印章alterations require initials '$~9~90?Z  
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时间已过effects not cleared 6OMywGI[Z  
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停止付款payment stopped ]%(hZZ  
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支票毁损cheque mutilated ecA[  
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汇款||寄钱to remit||to send money ?gjM]Ki%:  
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寄票供取款||支票支付to send a cheque for payment Ul OoMGg  
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寄款人a remitter ?s(%3 _h  
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收款人a remittee nCEt*~t9VE  
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国外汇票foreign Bill R>[2}R30  
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国内汇票inland Bill M[D`)7=b  
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跟单汇票documentary bill Bm"jf]  
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空头汇票accommodation bill $zbm!._~DA  
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原始汇票original bill Qs8iu`'  
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改写||换新票据renewed bill A1Mr  
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即期汇票sight bill||bill on demand `,Q uO  
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…days after date||…days after date…日后付款 . [+ObF9=  
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…months after date||…months after date…月后付款 \06fP4?  
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见票后…日付款…days after sight||…days sight F N;X"it.  
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见票后…月付款…months after sight||…months sight U:c!9uhp  
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同组票据set of bills Sb>;k(;`:  
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单张汇票sola of exchange||sole of exchange v)!Rir5  
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远期汇票usance bill||bill at usance E@hvO%  
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长期汇票long bill E).N u  
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短期汇票short bill [mJc c  
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逾期汇票overdue bill tk|Ew!M:  
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宽限日期days of grace  epJVs0W  
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电汇telegraphic transfer (T.T) z^gf@r  
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邮汇postal order||postal note (Am.)||post office order||money order ea3AcT6  
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本票promissory note (P/N) $T8Ni!#/C  
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押汇负责书||押汇保证书letter of hypothecation zC(DigN  
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副保||抵押品||付属担保物collateral security \vT0\1:|i  
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担保书trust receipt||letter of indemnity 67+ K ?!,  
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承兑||认付acceptance mLd=+&M  
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单张承兑general acceptance AA;\7;k{  
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有条件承兑qualified acceptance sE t5!&  
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附条件认付conditional acceptance RnPJ,Z5s&&  
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部分认付partial acceptance   ;+>-uPT/1  
    
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