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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。   vc>^.#7   
会计报表statement of account ;3.T* ?|o  
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往来帐目account current $+!}Vtb  
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现在往来帐||存款额current accout +s+PnZ%0V  
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销货帐account sales ${TB2q}%  
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共同计算帐项joint account .=b +O~  
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未决帐项outstanding account -I ruua7b  
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贷方帐项credit account||creditor account st'?3A  
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借方帐项debit account||debtor account 5EV8zf  
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应付帐||应付未付帐account payable <4!&iU+;  
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应收帐||应收未收帐account receivable :hl}Z n~jt  
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未决帐||老帐old account 2Z IpzH/8  
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现金帐cash account tpx3:|  
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过期帐||延滞帐overdue account||pastdue account Kp=3 \)&  
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杂项帐户sundry account !#|fuOWe  
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详细帐单||明细表detail account :;#}9g9  
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呆帐bad account [\M?8R$)  
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会计项目title of account o  >4>7  
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会计薄||帐薄account-book d@`:9 G3  
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营业报告书||损益计算表account of budiness||business report T^H) lC#R  
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借贷细帐||交验帐account rendered xcRrI|?eC  
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明细帐account stated 8;BwzRtgT  
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与…银行建立交易to keep account with GT}#iM  
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继续记帐to keep account .{ Lm  
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与…有交易to have an account with XzFqQ- H  
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作成会计帐||有往来帐项to make out an account with ! r\ktX  
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清算||清理债务to make up an account l zkn B  
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清洁帐目||与…停止交易to close ones account with aV#;o9H{  
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结帐to close an account KAEpFobYo  
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清理未付款to ask an account||to demand an account 9jBr868  
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结清差额to balance the account with -<.NEV  
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清算to settle an account||to liquidate an account||to square an account OPh@H.)^  
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审查帐目||监查帐目to audit an account Ps-d#~4U;  
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由某人负担for ones account||for account of one qKXn=J/0tA  
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按某人指示||列入某人帐户by order and for account of one 9`{cX  
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列入5月份帐目for May account [;bLlS,  
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寄出清算书to send in an account||to send in render an account :1I,:L  
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记名支票||认人支票cheque to order Cn,dr4J[  
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到期支票antedated cheque !dGgLU_  
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未到期支票postdated cheque ;J:YNup  
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保付支票certified cheque :p{iBDA  
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未获兑现支票,退票returned cheque 6*e:ey U  
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横线支票crossed cheque D -jew&B  
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特别横线special crossing A4# m&o  
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空白支票blank cheque r4-r z+x  
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普通支票open cheque ]!f=b\-Av  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ci$o~b6V  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges WB= gN:?  
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支票换现金||兑现to cash a cheque rc"Z$qU?  
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支票上划线to cross a cheque gi~*1RIel;  
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开发支票to make out a cheque O{Wy;7i  
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签发支票,开立支票to draw a cheque||to issue a cheque Yf<6[(6 O  
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透支支票to overdraw a cheque #p Ld';  
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背书支票to endorse a cheque 8eQ 4[wJY  
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请付票款||清付票款to pay a cheque||to honour a cheque >}Fe9Y.o  
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支票退票to dishonour a cheque \$W>@w0  
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拒付支票to refuse a cheque gWL'Fl}H  
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拒付支票to stop payment of a cheque z^'3f!:3  
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提示要求付款to present for payment / p}^ Tpu  
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见票即付持票人payable to bearer Yi:@>A<#  
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已过期||无效out of date||stale js^+{~  
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请给出票人R/D||refer to drawer @A?Ss8p'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds F`))qCgg]  
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文字与数字不一致words and figures differ _ x8gEK8  
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时间已过account closed dA 03,s  
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时间已过effects not cleared {(#2G,  
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停止付款payment stopped T@H<Fm_  
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支票毁损cheque mutilated ){}1u ?  
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汇款||寄钱to remit||to send money ,::f? Gc7j  
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寄票供取款||支票支付to send a cheque for payment Ht4A   
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寄款人a remitter IoKN.#;^  
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收款人a remittee bDtb"V8e  
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国外汇票foreign Bill HRg< f= oz  
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国内汇票inland Bill lvp8{]I<  
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跟单汇票documentary bill kO}Q OL4  
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空头汇票accommodation bill w%?6s3   
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原始汇票original bill "w&G1kw5I  
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改写||换新票据renewed bill }J+ \o~  
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即期汇票sight bill||bill on demand bM>5=Zox  
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…days after date||…days after date…日后付款 L4!T  
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…months after date||…months after date…月后付款 Bs;.oK5!n@  
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见票后…日付款…days after sight||…days sight 9#)&  
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见票后…月付款…months after sight||…months sight {hi 'LA-4@  
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同组票据set of bills ~O~R,h>  
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单张汇票sola of exchange||sole of exchange $94l('B6H  
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远期汇票usance bill||bill at usance v6*8CQ+  
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长期汇票long bill t`eUD>\  
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短期汇票short bill +5oK91o[y  
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逾期汇票overdue bill MNV OloA  
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宽限日期days of grace ~"8)9&  
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电汇telegraphic transfer (T.T) |}2X|4&X  
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邮汇postal order||postal note (Am.)||post office order||money order %:vMD  
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本票promissory note (P/N) /.<2I  
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押汇负责书||押汇保证书letter of hypothecation #0gwN2Nv"L  
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副保||抵押品||付属担保物collateral security |)+; d  
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担保书trust receipt||letter of indemnity w |0w<K  
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承兑||认付acceptance +`s %-}-r  
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单张承兑general acceptance @EV*QC2l;Y  
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有条件承兑qualified acceptance I|oS`iLl$  
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附条件认付conditional acceptance E3==gYCe*  
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部分认付partial acceptance   2qkZ B0[  
    
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