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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。   D|UDLaz~  
会计报表statement of account C%G-Ye|@  
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往来帐目account current 2R.YHj  
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现在往来帐||存款额current accout YIjBKh  
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销货帐account sales uy7)9w  
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共同计算帐项joint account Pq;1EI  
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未决帐项outstanding account FVL0K(V(  
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贷方帐项credit account||creditor account #& R x(  
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借方帐项debit account||debtor account t+p-,ey^@  
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应付帐||应付未付帐account payable o"TEmZUP  
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应收帐||应收未收帐account receivable rcNM,!dZ  
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新交易||新帐new account JA())0a  
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未决帐||老帐old account $Pl>T09d  
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现金帐cash account I0GL/a 4s  
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流水帐running account Qa(u+  
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暂记帐||未定帐suspense account 7A7K:,c  
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过期帐||延滞帐overdue account||pastdue account *)g*5kKN  
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杂项帐户sundry account oa1&9  
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详细帐单||明细表detail account m <a Mb  
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呆帐bad account ]N2'L!4|;  
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会计项目title of account Qh?q 0VKU^  
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会计薄||帐薄account-book {%b>/r  
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营业报告书||损益计算表account of budiness||business report o NJ/AT  
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借贷细帐||交验帐account rendered WNlWigwYl  
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明细帐account stated ax'Dp{Q  
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与…银行开立一户头to open an account with B YNOgB1  
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与…银行建立交易to keep account with cf@:rHB}  
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继续记帐to keep account ~wh8)rm  
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与…有交易to have an account with _pjpPSV6J  
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作成会计帐||有往来帐项to make out an account with {3 zq.e{  
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清算||清理债务to make up an account +!.=M 8[  
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清洁帐目||与…停止交易to close ones account with @i6D&e=  
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结帐to close an account  1=W>zC  
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清理未付款to ask an account||to demand an account Wa ,[#H  
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结清差额to balance the account with <=^YIp  
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清算to settle an account||to liquidate an account||to square an account DFqXZfjm  
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审查帐目||监查帐目to audit an account wArNWBM  
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检查帐目to examine an account ]7c715@  
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转入A的帐户to charge the amount to As account WAkKbqJV  
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以计帐方式付款to pay on account 8;Yx a8ie  
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代理某人||为某人on ones account||on account of one xNE<$Bz  
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为自己计算||独立帐目on ones own account wGLZzqgq  
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由某人收益并负风险on ones account and risk||for ones account and risk V\X.AGc  
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由某人负担for ones account||for account of one |BF4 F5wC?  
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按某人指示||列入某人帐户by order and for account of one 5?%(j!p5  
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列入5月份帐目for May account /&cb`^"U^  
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编入某中帐项下to pass to the account of||to place to the account of %0$$tS +  
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寄出清算书to send in an account||to send in render an account r;I 3N+  
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支票薄cheque book V!a\:%#^Y  
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支票陈票人cheque drawer ORyFE:p$  
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持票人cheque holder 9JJ(KY  
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不记名支票cheque to bearer||bearer cheque Ca0~K42~  
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记名支票||认人支票cheque to order NYm2fFPc  
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到期支票antedated cheque <A;R%\V  
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未到期支票postdated cheque \|L ~#{a  
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保付支票certified cheque nNSq6 Cj  
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未获兑现支票,退票returned cheque v2 T+I]I  
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横线支票crossed cheque b*+Od8r  
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普通横线general crossing e23}'qb  
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特别横线special crossing 8 2nQ]  
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空白支票blank cheque 6",S$3q  
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失效支票,过期支票stale cheque 0,a\vs%@X  
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普通支票open cheque +&6R(7XC  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount `md)|PSU  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 9%55R >s$  
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支票换现金||兑现to cash a cheque biLx-F c  
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清理票款to clear a cheque DC4O@"  
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保证兑现to certify a cheque 7DQ{#Gf#G  
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填写支票数额to fill up a cheque {=};<;_F  
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支票上划线to cross a cheque ElLDSo@WvR  
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开发支票to make out a cheque 0wL-Ak#v  
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签发支票,开立支票to draw a cheque||to issue a cheque /=4 m4  
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透支支票to overdraw a cheque r: Ij\YQ  
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背书支票to endorse a cheque ^U1@ hq*u  
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请付票款||清付票款to pay a cheque||to honour a cheque 7tbM~+ <0  
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支票退票to dishonour a cheque ~\HGV+S!g}  
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拒付支票to refuse a cheque , gYbi-E  
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拒付支票to stop payment of a cheque x$p_mWC  
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提示要求付款to present for payment :&59N^So|  
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见票即付持票人payable to bearer .r=F'i}-j*  
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支付指定人payable to order ^)wTCkH&y  
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已过期||无效out of date||stale IhRWa|{I  
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请给出票人R/D||refer to drawer ,\".|m1o.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4xYW?s(  
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文字与数字不一致words and figures differ 16pk4f8  
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支票 D=>[~u3H  
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时间已过account closed ;kE|Vx  
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更改处应加盖印章alterations require initials v4$"{W;'  
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时间已过effects not cleared D~^P}_e.  
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停止付款payment stopped d~hN`ff  
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支票毁损cheque mutilated _G62E $=  
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汇款||寄钱to remit||to send money exP:lO_0n  
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寄票供取款||支票支付to send a cheque for payment C{<dzooz  
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寄款人a remitter K'@lXA:  
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收款人a remittee FPC^-mD  
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国外汇票foreign Bill !8@8  
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国内汇票inland Bill ]ME2V  
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跟单汇票documentary bill G pC*w ~  
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空头汇票accommodation bill UV#DN`%n  
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原始汇票original bill :={rPj-nU  
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改写||换新票据renewed bill m.b}A'GT  
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即期汇票sight bill||bill on demand 3:mZ1+  
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…days after date||…days after date…日后付款 w^=uq3X?  
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…months after date||…months after date…月后付款 r=cm(AHF  
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见票后…日付款…days after sight||…days sight 4OTrMT$y  
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见票后…月付款…months after sight||…months sight .:9XpKbt  
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同组票据set of bills myqQqVW  
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单张汇票sola of exchange||sole of exchange 6 vr8rJ-  
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远期汇票usance bill||bill at usance wfq}NK;  
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长期汇票long bill 5 ]F4.sa  
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短期汇票short bill vhz Q.>  
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逾期汇票overdue bill VX,@Gp_'m  
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宽限日期days of grace w|( ix;pK  
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电汇telegraphic transfer (T.T) G`R_kg9$  
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邮汇postal order||postal note (Am.)||post office order||money order >gZ"^iW  
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本票promissory note (P/N) ROj9#:  
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押汇负责书||押汇保证书letter of hypothecation ^)S<Ha  
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副保||抵押品||付属担保物collateral security ^y2}C$1V  
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担保书trust receipt||letter of indemnity F:'>zB]-}  
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承兑||认付acceptance ~5 e 1&  
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单张承兑general acceptance %40+si3c  
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有条件承兑qualified acceptance C)|#z/"  
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附条件认付conditional acceptance "= >8UR  
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部分认付partial acceptance   m}GEx)Y D  
    
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