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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。   CHCT e  
会计报表statement of account <33,0."K  
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往来帐目account current p3T:Y_  
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现在往来帐||存款额current accout V&Rwj_Y  
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销货帐account sales a#9pN?~  
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共同计算帐项joint account |goK@ <  
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未决帐项outstanding account S a}P |qI  
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贷方帐项credit account||creditor account |WOc0M[U  
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借方帐项debit account||debtor account 7QoMroR  
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应付帐||应付未付帐account payable f"zmNG'  
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应收帐||应收未收帐account receivable sc6NON#  
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现金帐cash account  nb6Y/`G  
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暂记帐||未定帐suspense account s{j A!T}  
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过期帐||延滞帐overdue account||pastdue account $em'H,*b3  
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杂项帐户sundry account n=AcN  
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详细帐单||明细表detail account ' 2O @  
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会计项目title of account n;Q8Gg2U  
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营业报告书||损益计算表account of budiness||business report X{ OWDy  
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借贷细帐||交验帐account rendered Hbd>sS  
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明细帐account stated Hq 3V+$  
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与…银行开立一户头to open an account with 2A[hMbL  
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与…银行建立交易to keep account with g=Vu'p 3u  
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继续记帐to keep account 7bihP@I !  
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与…有交易to have an account with E5M/XW\E6  
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作成会计帐||有往来帐项to make out an account with z[v4(pO 6  
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清算||清理债务to make up an account H>+])~#  
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清洁帐目||与…停止交易to close ones account with 5~@-LXqL  
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结帐to close an account 1ruI++P  
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清理未付款to ask an account||to demand an account nH6SA1$kW  
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结清差额to balance the account with $sda'L5^p  
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清算to settle an account||to liquidate an account||to square an account `@],J  
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审查帐目||监查帐目to audit an account [07E-TT2U  
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以计帐方式付款to pay on account |kPgXq6  
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代理某人||为某人on ones account||on account of one `+n#CWZ"Y  
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为自己计算||独立帐目on ones own account Et N,  
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由某人收益并负风险on ones account and risk||for ones account and risk -J+1V{  
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由某人负担for ones account||for account of one q< q IT  
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按某人指示||列入某人帐户by order and for account of one auK9wQ%\  
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列入5月份帐目for May account TF :'6#p  
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寄出清算书to send in an account||to send in render an account )mm0PJF~q  
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记名支票||认人支票cheque to order <Tgy$Hm  
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到期支票antedated cheque _rYW|*cIF  
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未到期支票postdated cheque >S:(BJMo  
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保付支票certified cheque ~NK $rHwi%  
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未获兑现支票,退票returned cheque } KyoMs  
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横线支票crossed cheque 0`S {>G  
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空白支票blank cheque ];w}?LFb  
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失效支票,过期支票stale cheque ^(:~8 h  
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普通支票open cheque >ZkL`!:s  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount o_Zs0/  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges bX2BEa8<"  
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支票换现金||兑现to cash a cheque :7LA/j  
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清理票款to clear a cheque CsZm8oL$  
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保证兑现to certify a cheque 4k^P1  
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填写支票数额to fill up a cheque v`K%dBa  
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支票上划线to cross a cheque 4eB'mPor  
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开发支票to make out a cheque 3?j: M]fR  
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签发支票,开立支票to draw a cheque||to issue a cheque MuWZf2C  
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透支支票to overdraw a cheque :"# "{P  
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背书支票to endorse a cheque =SmU ;t>t/  
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请付票款||清付票款to pay a cheque||to honour a cheque pBe1:  
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支票退票to dishonour a cheque ;R0LJApey  
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拒付支票to refuse a cheque %|x9C,0p#  
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拒付支票to stop payment of a cheque l4$ sku-  
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已过期||无效out of date||stale 4_>;|2  
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请给出票人R/D||refer to drawer +cXi|Zf  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =/j!S|P  
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文字与数字不一致words and figures differ 3%r/w7Fc  
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支票 unFm~rcf  
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时间已过account closed lAG@nh^  
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时间已过effects not cleared /T  {R\  
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停止付款payment stopped *qL'WrB1  
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支票毁损cheque mutilated h 8M_Uk  
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汇款||寄钱to remit||to send money v; ewMiK@E  
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寄票供取款||支票支付to send a cheque for payment 3NZK$d=4  
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收款人a remittee OhaoLmA}6  
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跟单汇票documentary bill e{4e<hd  
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空头汇票accommodation bill .2rpQa/h  
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原始汇票original bill x6\VIP"9L  
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改写||换新票据renewed bill j~+(#|  
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即期汇票sight bill||bill on demand H8@z/  
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…days after date||…days after date…日后付款 BGH'&t_5  
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…months after date||…months after date…月后付款 V!@6Nv  
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见票后…日付款…days after sight||…days sight 3:sx%Ci/2  
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见票后…月付款…months after sight||…months sight I&^hG\D  
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同组票据set of bills *|6vCR  
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单张汇票sola of exchange||sole of exchange pma= *  
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远期汇票usance bill||bill at usance k0 b6X5  
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长期汇票long bill qsQTJlq)  
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短期汇票short bill OwDwa~  
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逾期汇票overdue bill TOvsW<cM  
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宽限日期days of grace i8*(J-M  
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电汇telegraphic transfer (T.T) +t]Ge >S  
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邮汇postal order||postal note (Am.)||post office order||money order 3@0!]z^W  
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本票promissory note (P/N) 95/;II  
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押汇负责书||押汇保证书letter of hypothecation 16~5;u  
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副保||抵押品||付属担保物collateral security 4dI`  
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担保书trust receipt||letter of indemnity Yic4|N?u  
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承兑||认付acceptance +Q:)zE  
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单张承兑general acceptance c48I-{?  
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有条件承兑qualified acceptance T IyHM1+  
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附条件认付conditional acceptance ^>y|{;`  
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部分认付partial acceptance   8'Q&FW3"  
    
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