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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。   KV_/fa~Ry  
会计报表statement of account a<<4gXx  
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往来帐目account current SY +0~5E  
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现在往来帐||存款额current accout qPQIcJ  
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销货帐account sales q 6>eb  
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共同计算帐项joint account <,M"kF:  
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未决帐项outstanding account 9^}&PEl  
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贷方帐项credit account||creditor account nQiZ6[L  
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借方帐项debit account||debtor account .TGw+E1k  
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应付帐||应付未付帐account payable -uYxc=4Lh  
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应收帐||应收未收帐account receivable 296}LW  
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新交易||新帐new account fp [gKRSF  
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暂记帐||未定帐suspense account jYp!?%!  
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过期帐||延滞帐overdue account||pastdue account UA$IVK&{  
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杂项帐户sundry account iHPsRq!  
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详细帐单||明细表detail account gc A:Q4  
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呆帐bad account @62,.\F  
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会计项目title of account $?56 i4  
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会计薄||帐薄account-book l2Sar1~1  
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营业报告书||损益计算表account of budiness||business report t.( `$  
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借贷细帐||交验帐account rendered F'K >@y  
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与…银行建立交易to keep account with T1d@=&0"  
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继续记帐to keep account 8Yq06o38C  
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与…有交易to have an account with }h^ fX  
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作成会计帐||有往来帐项to make out an account with |?88EG@05  
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清算||清理债务to make up an account )Eozo4~  
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清洁帐目||与…停止交易to close ones account with RW&o3_Ua  
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结帐to close an account >>{):r Z  
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清理未付款to ask an account||to demand an account -- %XkO  
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结清差额to balance the account with zbFy3-RP  
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清算to settle an account||to liquidate an account||to square an account 5~h )pt47  
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审查帐目||监查帐目to audit an account F$8:9eL,T  
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检查帐目to examine an account o`CM15d*7o  
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转入A的帐户to charge the amount to As account ;l%xjMcU  
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以计帐方式付款to pay on account uRy}HLZ"  
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代理某人||为某人on ones account||on account of one QP(d77 n  
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为自己计算||独立帐目on ones own account L$Z !  
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由某人收益并负风险on ones account and risk||for ones account and risk jIa aNO)  
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由某人负担for ones account||for account of one 'Qt[cW  
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按某人指示||列入某人帐户by order and for account of one ~xG/yPl  
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列入5月份帐目for May account nO yG7:  
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编入某中帐项下to pass to the account of||to place to the account of 6Zpa[,gm  
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寄出清算书to send in an account||to send in render an account %x#S?GMV<  
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支票薄cheque book ]|F`; }7  
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支票陈票人cheque drawer |j"C52Q  
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持票人cheque holder mmwc'-jU:  
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不记名支票cheque to bearer||bearer cheque R:P),  
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记名支票||认人支票cheque to order E_& ;.hw  
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到期支票antedated cheque vy [7I8f{  
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未到期支票postdated cheque gT []"ZT7  
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保付支票certified cheque &: LE]w  
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未获兑现支票,退票returned cheque T#E,^|WEk  
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横线支票crossed cheque PtPx(R3  
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普通横线general crossing M$v\7vBgO!  
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特别横线special crossing q%s<y+  
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空白支票blank cheque abVEi[nP  
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失效支票,过期支票stale cheque d<] eJ{  
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普通支票open cheque .$&vSOgd(  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 'eQ*?a43  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges rb.:(d)T  
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支票换现金||兑现to cash a cheque *6(/5V  
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清理票款to clear a cheque 6 #jpA.;  
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保证兑现to certify a cheque #9(iu S+BU  
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填写支票数额to fill up a cheque r+k~%5Ff~  
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支票上划线to cross a cheque 8(@(G_skp  
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开发支票to make out a cheque I!p[:.t7  
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签发支票,开立支票to draw a cheque||to issue a cheque /:w.Zf>B9  
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透支支票to overdraw a cheque /n1H; ~f]  
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背书支票to endorse a cheque g/z7_Aq/  
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请付票款||清付票款to pay a cheque||to honour a cheque 3B ;aoejHm  
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支票退票to dishonour a cheque fJOA5(  
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拒付支票to refuse a cheque 5cSqo{|En  
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拒付支票to stop payment of a cheque sxn^1|O;m  
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提示要求付款to present for payment r=^?  
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见票即付持票人payable to bearer JQ"w{O  
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支付指定人payable to order k|F TT  
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已过期||无效out of date||stale L[.RV*sL  
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请给出票人R/D||refer to drawer _(J/ $D  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .Fn7yTQ%  
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文字与数字不一致words and figures differ _|vY)4B 4U  
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时间已过account closed |$a!Zx94^  
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时间已过effects not cleared MY" 8!  
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停止付款payment stopped G[M{TS3&Ds  
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支票毁损cheque mutilated kKEs >a  
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汇款||寄钱to remit||to send money f15f)P  
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寄票供取款||支票支付to send a cheque for payment OX[pK_:`l  
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寄款人a remitter mx;1'!'fr  
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收款人a remittee =#|K-X0d=  
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国内汇票inland Bill I` +%ab  
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跟单汇票documentary bill (D1$&  
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空头汇票accommodation bill N^ ;rLrm*  
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原始汇票original bill .qGfLvx%  
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改写||换新票据renewed bill /_.1f|{B  
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即期汇票sight bill||bill on demand Kdr7JQYzuz  
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…days after date||…days after date…日后付款 ;2%8 tV$V  
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…months after date||…months after date…月后付款 lz >>{  
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见票后…日付款…days after sight||…days sight {$fd?| 9h  
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见票后…月付款…months after sight||…months sight 6#za\[  
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同组票据set of bills L-z9n@=8\  
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单张汇票sola of exchange||sole of exchange S<nf"oy_K  
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远期汇票usance bill||bill at usance >^N{  
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长期汇票long bill Kd;Iu\4hv  
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短期汇票short bill 0Q4i<4 XW  
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逾期汇票overdue bill )~2~q7  
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宽限日期days of grace Sk7sxy<F'  
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电汇telegraphic transfer (T.T) k;V (rf`  
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邮汇postal order||postal note (Am.)||post office order||money order >i!y[F  
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本票promissory note (P/N) KEfwsNSc%  
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押汇负责书||押汇保证书letter of hypothecation ?DgeKA"A  
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副保||抵押品||付属担保物collateral security iBh.&K{j  
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担保书trust receipt||letter of indemnity LMHii Os,  
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承兑||认付acceptance Oj8xc!d'  
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单张承兑general acceptance ^y.|KA3[  
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有条件承兑qualified acceptance *-X`^R  
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附条件认付conditional acceptance '37 <+N  
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部分认付partial acceptance   Vl/fkd,Z  
    
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