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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。   J2$ =H1-  
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往来帐目account current A:,V)  
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现在往来帐||存款额current accout <``krPi  
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销货帐account sales s Qa 9M  
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共同计算帐项joint account jD_B&MQz  
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未决帐项outstanding account 3+:uV  
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贷方帐项credit account||creditor account A,GJ6qp3  
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借方帐项debit account||debtor account Bd*\|M  
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应付帐||应付未付帐account payable uWerC?da  
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应收帐||应收未收帐account receivable <x1H:8A  
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未决帐||老帐old account 38(|a5  
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流水帐running account ZlsdO.G  
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暂记帐||未定帐suspense account $^"_Fox]A\  
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过期帐||延滞帐overdue account||pastdue account 834dsl+U  
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杂项帐户sundry account I`}<1~ue  
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详细帐单||明细表detail account N?;5%pG <  
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呆帐bad account A4uDuB;;ZQ  
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会计项目title of account &OSyU4r  
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会计薄||帐薄account-book !56gJJ-r  
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营业报告书||损益计算表account of budiness||business report #%i-{t+_>  
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借贷细帐||交验帐account rendered : Gz#4k  
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明细帐account stated grh wPnKl  
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与…银行建立交易to keep account with ~=,|dGAa$  
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继续记帐to keep account vx\h Njb  
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与…有交易to have an account with f9FsZD  
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作成会计帐||有往来帐项to make out an account with I/s?] v  
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清算||清理债务to make up an account 1lNg} !)[K  
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清洁帐目||与…停止交易to close ones account with {=,?]Z+  
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结帐to close an account +6!.)Ea=  
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清理未付款to ask an account||to demand an account |Js96>B:  
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结清差额to balance the account with 3Nh;^  
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清算to settle an account||to liquidate an account||to square an account HFx8v!^5N  
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审查帐目||监查帐目to audit an account  { Lt \4h  
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检查帐目to examine an account QH4n b h4  
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转入A的帐户to charge the amount to As account u9>.x zYG  
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以计帐方式付款to pay on account A"C%.InZ  
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代理某人||为某人on ones account||on account of one gzP(Lf I5  
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为自己计算||独立帐目on ones own account {:Z#8dGe  
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由某人收益并负风险on ones account and risk||for ones account and risk "^<:7_Y  
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由某人负担for ones account||for account of one S53 [Ja  
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按某人指示||列入某人帐户by order and for account of one eJ%~6c`@!  
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列入5月份帐目for May account Iu(T@",Q#  
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编入某中帐项下to pass to the account of||to place to the account of ',6QL4qV/  
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寄出清算书to send in an account||to send in render an account Ps<)?q6(  
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支票陈票人cheque drawer +VDl"Hx  
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持票人cheque holder uTP=kgYqJ  
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不记名支票cheque to bearer||bearer cheque 3'u%[bx E  
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记名支票||认人支票cheque to order z O$SL8U  
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到期支票antedated cheque IH[/fd0  
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未到期支票postdated cheque RJF1~9  
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保付支票certified cheque ,!%[CpM3  
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未获兑现支票,退票returned cheque pl q$t/.U;  
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横线支票crossed cheque 1#]tCi`  
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普通横线general crossing 8EbYk2j  
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特别横线special crossing 4vBZb^W;9  
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空白支票blank cheque N1#*~/sXh  
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失效支票,过期支票stale cheque apGf @b  
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普通支票open cheque N<N!it  
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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&ooM* o  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges [ Y'Xop6G  
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支票换现金||兑现to cash a cheque $qIMYX  
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清理票款to clear a cheque U&`M G1uHe  
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保证兑现to certify a cheque gfih;i.pY  
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填写支票数额to fill up a cheque 4\Q ?4ZX  
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支票上划线to cross a cheque #\t?`\L3  
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开发支票to make out a cheque `;QpPSw+  
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签发支票,开立支票to draw a cheque||to issue a cheque ">CjnF2>R  
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透支支票to overdraw a cheque 10}\7p8  
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背书支票to endorse a cheque oryoGy=(yk  
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请付票款||清付票款to pay a cheque||to honour a cheque mm:\a-8j  
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支票退票to dishonour a cheque N55;oj_K  
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拒付支票to refuse a cheque l_+s$c  
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拒付支票to stop payment of a cheque H%Q@DW8~@  
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提示要求付款to present for payment jIAl7aoY  
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见票即付持票人payable to bearer 0=L: 8&m  
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请给出票人R/D||refer to drawer $*L@y m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '1^\^) &q  
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文字与数字不一致words and figures differ T~=NY,n  
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时间已过account closed %L<VnY#%u  
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时间已过effects not cleared .oN<c]iqE  
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停止付款payment stopped b ]1SuL  
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支票毁损cheque mutilated Y>wpla[kUq  
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汇款||寄钱to remit||to send money @X\Sh>H  
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寄票供取款||支票支付to send a cheque for payment ,BOB &u  
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寄款人a remitter IP-CN  
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收款人a remittee J &u&G7#S  
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国内汇票inland Bill 4 (bV#   
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跟单汇票documentary bill bxqXFy/I  
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空头汇票accommodation bill Zo-E0[9  
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原始汇票original bill q4xB`G  
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改写||换新票据renewed bill 3wX{U8mrg  
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即期汇票sight bill||bill on demand jMzHs*:  
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…days after date||…days after date…日后付款 Z, lUO.  
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…months after date||…months after date…月后付款 m{JiF-=u  
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见票后…日付款…days after sight||…days sight bL)g+<:F  
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见票后…月付款…months after sight||…months sight +y6|Nq  
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同组票据set of bills :0CR=]WM  
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单张汇票sola of exchange||sole of exchange ?uU0NKZA  
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远期汇票usance bill||bill at usance S4qh8c  
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长期汇票long bill vEtogkFA"  
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短期汇票short bill 'x+0 yd  
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逾期汇票overdue bill 2mu~hJ  
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宽限日期days of grace ;cp-jY_U  
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电汇telegraphic transfer (T.T) 6Wc eDY  
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邮汇postal order||postal note (Am.)||post office order||money order ;4 ?%k )  
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本票promissory note (P/N) EF"ar  
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押汇负责书||押汇保证书letter of hypothecation /R|"/B0  
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副保||抵押品||付属担保物collateral security a.%]5%O;t  
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担保书trust receipt||letter of indemnity c}QQ8' _  
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承兑||认付acceptance zN2sipJS8  
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单张承兑general acceptance A]H+rxg  
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有条件承兑qualified acceptance SCGQo.~,  
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附条件认付conditional acceptance t:M>&r:BL  
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部分认付partial acceptance   A)`M*(~  
    
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