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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。   T+I|2HYqOj  
会计报表statement of account <3i!{"}  
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往来帐目account current zDX-}t_'q  
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现在往来帐||存款额current accout YS/4<QA[  
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销货帐account sales ;:v:pg8qc  
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共同计算帐项joint account a4c~ThbI  
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未决帐项outstanding account k5((@[  
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贷方帐项credit account||creditor account <J\z6+,4E  
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借方帐项debit account||debtor account W@ #Y/L:${  
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应付帐||应付未付帐account payable :hZYh.y\l  
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应收帐||应收未收帐account receivable 4\3Z$%2^LZ  
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新交易||新帐new account Ne Q/#[~g  
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未决帐||老帐old account %+qD-{&  
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现金帐cash account iCnKQG  
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流水帐running account Ap=L lZ  
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暂记帐||未定帐suspense account b 'jZ4{+W  
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过期帐||延滞帐overdue account||pastdue account ?Mtd3F^o?  
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杂项帐户sundry account akoK4!z  
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详细帐单||明细表detail account 9KkxUEkW  
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呆帐bad account 3 - Nwg9 U  
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会计项目title of account pUi|&F K">  
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会计薄||帐薄account-book 46OYOa  
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营业报告书||损益计算表account of budiness||business report %&w 8E[  
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借贷细帐||交验帐account rendered o}O"  
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明细帐account stated ZFYv|2l  
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与…银行开立一户头to open an account with DO6Tz -%o  
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与…银行建立交易to keep account with "pUqYMB2i  
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继续记帐to keep account TNun)0p  
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与…有交易to have an account with J5Pi"U$FkY  
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作成会计帐||有往来帐项to make out an account with 0 ]K\G55  
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清算||清理债务to make up an account f[r?J/;P9  
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清洁帐目||与…停止交易to close ones account with V/N:Of:\R  
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结帐to close an account \Dn47V{7-  
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清理未付款to ask an account||to demand an account EuH[G_5e0  
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结清差额to balance the account with F R57F(31  
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清算to settle an account||to liquidate an account||to square an account J~jxmh  
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审查帐目||监查帐目to audit an account !\'NBq,  
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检查帐目to examine an account sLHUQ(S!  
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转入A的帐户to charge the amount to As account 0aWy!d  
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以计帐方式付款to pay on account 2bnF#-(  
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代理某人||为某人on ones account||on account of one Q$`u=-h|  
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为自己计算||独立帐目on ones own account \>7hT;Av=G  
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由某人收益并负风险on ones account and risk||for ones account and risk G+k~k/D6  
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由某人负担for ones account||for account of one {hRM=f7  
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按某人指示||列入某人帐户by order and for account of one ,suC`)R  
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列入5月份帐目for May account `A0trC3  
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编入某中帐项下to pass to the account of||to place to the account of %= PGvu  
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寄出清算书to send in an account||to send in render an account 4UV6'X)V  
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支票薄cheque book 97L|IZ s)  
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支票陈票人cheque drawer 2cu?2_,  
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持票人cheque holder vi8)U]6  
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不记名支票cheque to bearer||bearer cheque 49Y_ze6L}  
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记名支票||认人支票cheque to order A])+Pe  
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到期支票antedated cheque kaUEv\T   
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未到期支票postdated cheque a%igc^GS2  
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保付支票certified cheque N#!**Q 0  
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未获兑现支票,退票returned cheque B*c@w~E  
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横线支票crossed cheque piPx8jT`F  
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普通横线general crossing J}M_Ka  
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特别横线special crossing )u67=0s2i+  
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空白支票blank cheque m_;<7W&p]  
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失效支票,过期支票stale cheque P"k`h=>!4  
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普通支票open cheque YuVg/ '=  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount $ytlj1.  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 16Gp nb  
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支票换现金||兑现to cash a cheque %!HBPLk  
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清理票款to clear a cheque '3'*VcL(  
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保证兑现to certify a cheque sY*iRq  
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填写支票数额to fill up a cheque %`b %TH^  
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支票上划线to cross a cheque ^}\!Sn  
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开发支票to make out a cheque stcbM  
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签发支票,开立支票to draw a cheque||to issue a cheque n k@e#  
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透支支票to overdraw a cheque EKTn$k=  
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背书支票to endorse a cheque C_q@ixF{  
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请付票款||清付票款to pay a cheque||to honour a cheque ,4`=gKn  
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支票退票to dishonour a cheque -w#*~Q{'*  
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拒付支票to refuse a cheque GR ^d/  
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拒付支票to stop payment of a cheque 6r3.%V.&  
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提示要求付款to present for payment /6@~XO) w  
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见票即付持票人payable to bearer @ UgZZ  
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支付指定人payable to order Xe:gH.}  
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已过期||无效out of date||stale TcjTF|q>  
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请给出票人R/D||refer to drawer y8k*{1MuO  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fVJsVZ"6v`  
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文字与数字不一致words and figures differ g82_KUkB  
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时间已过account closed gs?=yNL  
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更改处应加盖印章alterations require initials 1_Ag:> #X  
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时间已过effects not cleared F9Y/Z5 Ea  
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停止付款payment stopped =%UX"K`  
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支票毁损cheque mutilated XX@@tzN  
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汇款||寄钱to remit||to send money >AsrPU[  
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寄票供取款||支票支付to send a cheque for payment `z?6.+C  
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寄款人a remitter 9iWs'M  
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收款人a remittee q_sQC5:s  
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国外汇票foreign Bill n%"0%A  
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国内汇票inland Bill %#^)hX,+Q  
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跟单汇票documentary bill \vU1*:3  
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空头汇票accommodation bill svBT~P0x  
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原始汇票original bill pu"`*NL  
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改写||换新票据renewed bill %S2^i3  
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即期汇票sight bill||bill on demand ~;pv &s5}  
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…days after date||…days after date…日后付款  3e<FlH{  
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…months after date||…months after date…月后付款 (Nky?*  
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见票后…日付款…days after sight||…days sight UP@a ?w  
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见票后…月付款…months after sight||…months sight D~;hIt*  
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同组票据set of bills ?H c~ 3  
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单张汇票sola of exchange||sole of exchange q;))3aQe  
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远期汇票usance bill||bill at usance FyZa1%Tv@  
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长期汇票long bill  Yfk){1  
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短期汇票short bill )C @W_cfMN  
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逾期汇票overdue bill iY =M67V  
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宽限日期days of grace dQ=mg#(  
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电汇telegraphic transfer (T.T) D t~Jx\\  
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邮汇postal order||postal note (Am.)||post office order||money order zMfr`&%e  
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本票promissory note (P/N) qll)  
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押汇负责书||押汇保证书letter of hypothecation (C#9/WO ?  
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副保||抵押品||付属担保物collateral security XEF|B--,  
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担保书trust receipt||letter of indemnity ~X^L3=!vf  
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承兑||认付acceptance =,0E]M Z  
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单张承兑general acceptance hKw4[wB]  
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有条件承兑qualified acceptance |3f?1:"Z  
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附条件认付conditional acceptance o5gt`H"  
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部分认付partial acceptance   MXY[t  
    
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