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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。   "[) G{VzT  
会计报表statement of account 77RZ<u9/`  
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往来帐目account current eg[EFI.h  
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现在往来帐||存款额current accout |x}TpM;ni  
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未决帐项outstanding account n Kkpp-  
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贷方帐项credit account||creditor account .f~9IAXP`  
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借方帐项debit account||debtor account o/AG9|()4  
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应付帐||应付未付帐account payable ]\yIHdcDi  
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未决帐||老帐old account ]d*9@+Iu  
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现金帐cash account /-M:6  
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过期帐||延滞帐overdue account||pastdue account n Bm ]?  
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杂项帐户sundry account ]B/> =t"E  
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详细帐单||明细表detail account lY,^  
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会计项目title of account k9k39`t  
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会计薄||帐薄account-book 9=>q0D2  
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营业报告书||损益计算表account of budiness||business report ]p!{   
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借贷细帐||交验帐account rendered oSCaP,P  
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明细帐account stated v,<14w  
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与…银行建立交易to keep account with =|oi0  
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继续记帐to keep account 4l 67B]o  
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与…有交易to have an account with >jt2vU@t.  
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作成会计帐||有往来帐项to make out an account with ABCm2$<  
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清算||清理债务to make up an account w;lpJ B\  
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清洁帐目||与…停止交易to close ones account with B|m)V9A%-  
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结帐to close an account I!hh_  
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清理未付款to ask an account||to demand an account iVFOOsJ@  
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结清差额to balance the account with {w2] Is2F  
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清算to settle an account||to liquidate an account||to square an account (4FVemgy  
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审查帐目||监查帐目to audit an account >+{WiZ`  
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检查帐目to examine an account 70qEqNoC  
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以计帐方式付款to pay on account nI3p`N8j*  
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代理某人||为某人on ones account||on account of one ,-6Oma -  
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由某人收益并负风险on ones account and risk||for ones account and risk |[rn/  
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由某人负担for ones account||for account of one M@T{uo  
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按某人指示||列入某人帐户by order and for account of one ! yJ0A m>  
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列入5月份帐目for May account  N}5  
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寄出清算书to send in an account||to send in render an account ug,AvHEnB  
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不记名支票cheque to bearer||bearer cheque Y-})/zFc  
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记名支票||认人支票cheque to order oU )(/  
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到期支票antedated cheque A!GvfmzqIn  
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未到期支票postdated cheque k(G6` dY  
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保付支票certified cheque >e;jGk?-  
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未获兑现支票,退票returned cheque T[OI/ WuK  
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横线支票crossed cheque "tl{HM5u  
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普通横线general crossing U{dK8~  
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特别横线special crossing (@N ILK  
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空白支票blank cheque QN;5+p[N  
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失效支票,过期支票stale cheque N1Xg-u?ul#  
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普通支票open cheque U$DZht4>u  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount OE[7fDe'  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges CC@U'9]bH  
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支票换现金||兑现to cash a cheque ]~$@x=p2e  
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清理票款to clear a cheque mGg/F&G9  
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保证兑现to certify a cheque 8S#&XS>o  
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填写支票数额to fill up a cheque VxOWv8}|  
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支票上划线to cross a cheque zGme}z;1@  
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开发支票to make out a cheque !iHC++D  
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签发支票,开立支票to draw a cheque||to issue a cheque 5`}za-  
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透支支票to overdraw a cheque EBWM8~Nm#  
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背书支票to endorse a cheque _ZJQE>]nWu  
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请付票款||清付票款to pay a cheque||to honour a cheque Uv?^qe0=  
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拒付支票to refuse a cheque t0xE&#4  
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拒付支票to stop payment of a cheque ET H ($$M  
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请给出票人R/D||refer to drawer (Xz q(QV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wT3D9N.  
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文字与数字不一致words and figures differ @QYCoEU8J  
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时间已过account closed ;<cCT!A  
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时间已过effects not cleared ) 5x$J01S  
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停止付款payment stopped 8H3O6ro  
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支票毁损cheque mutilated &u) qw }  
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汇款||寄钱to remit||to send money d(5j#?  
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寄票供取款||支票支付to send a cheque for payment L<Z2  
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收款人a remittee )1)&fN41i#  
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国内汇票inland Bill e.|t12)L "  
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跟单汇票documentary bill 2\Yv;J+;  
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空头汇票accommodation bill (g tOYEqx  
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原始汇票original bill JNA_*3 '  
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改写||换新票据renewed bill  8KzH -  
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即期汇票sight bill||bill on demand mldY/;-H!1  
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…days after date||…days after date…日后付款 D._7)$d  
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…months after date||…months after date…月后付款 2\[ Q{T=Qe  
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见票后…日付款…days after sight||…days sight &$pA,Gjin\  
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见票后…月付款…months after sight||…months sight liH1r1M  
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同组票据set of bills %U& ztvR0C  
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单张汇票sola of exchange||sole of exchange 'i8?]` T  
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远期汇票usance bill||bill at usance +|spC  
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长期汇票long bill D+Z,;XZ  
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短期汇票short bill ~ZRtNL9   
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逾期汇票overdue bill `qr.@0whP  
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宽限日期days of grace 8BM[c;-{g`  
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电汇telegraphic transfer (T.T) @-}!o&G0  
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邮汇postal order||postal note (Am.)||post office order||money order {:BY IdX  
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本票promissory note (P/N) /Oa.@53tK6  
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押汇负责书||押汇保证书letter of hypothecation =zKbvwe%X  
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副保||抵押品||付属担保物collateral security [fXC ;c1  
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担保书trust receipt||letter of indemnity <<9Y=%C+  
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承兑||认付acceptance %p.hwgvnp  
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单张承兑general acceptance Pr^p ^s  
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有条件承兑qualified acceptance rlVo}kc7:  
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附条件认付conditional acceptance $;%dQ!7*  
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部分认付partial acceptance   /w*;|4~Bf  
    
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