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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。   z`!f'I--!  
会计报表statement of account >+Y@rj2  
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往来帐目account current O[ug7\cl+  
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现在往来帐||存款额current accout w5q'M  
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销货帐account sales R?8/qGSVqJ  
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共同计算帐项joint account BoofJm  
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未决帐项outstanding account !$#8Z".{v{  
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贷方帐项credit account||creditor account `Lr|KuFN  
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借方帐项debit account||debtor account .|GnTC q  
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应付帐||应付未付帐account payable Ee'wsL  
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应收帐||应收未收帐account receivable :CG;:( |  
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新交易||新帐new account p&ZLd` [  
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未决帐||老帐old account x_#'6H\1ga  
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现金帐cash account ig4mj47wJ  
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流水帐running account d*Kg_He-  
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暂记帐||未定帐suspense account |4F'Zu}g>  
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过期帐||延滞帐overdue account||pastdue account M$2lK^2L  
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杂项帐户sundry account d.p%jVO)"  
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详细帐单||明细表detail account F"t.ND  
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呆帐bad account AHn Yfxv_  
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会计项目title of account P]`m5 N  
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会计薄||帐薄account-book aaFt=7(K  
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营业报告书||损益计算表account of budiness||business report IeGVLC  
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借贷细帐||交验帐account rendered /U@Y2$TOF  
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明细帐account stated #~6au6LMC  
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与…银行开立一户头to open an account with !Bn,f 2  
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与…银行建立交易to keep account with 0R}F( tjw  
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继续记帐to keep account NnqAr ,  
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与…有交易to have an account with &HJ'//bv  
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作成会计帐||有往来帐项to make out an account with 4>t=r\"4  
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清算||清理债务to make up an account 4pZ=CB +j  
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清洁帐目||与…停止交易to close ones account with m-XS_5x\  
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结帐to close an account PR~9*#"v..  
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清理未付款to ask an account||to demand an account do=s=&T  
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结清差额to balance the account with W,ik  ;P\  
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清算to settle an account||to liquidate an account||to square an account o1)8?h  
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审查帐目||监查帐目to audit an account ?$Ii_.  
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检查帐目to examine an account m! _*Q  
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转入A的帐户to charge the amount to As account +'!Y[7|9iv  
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以计帐方式付款to pay on account ;eT+Ly|{  
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代理某人||为某人on ones account||on account of one GLr7sack  
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为自己计算||独立帐目on ones own account !nt[J$.z^  
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由某人收益并负风险on ones account and risk||for ones account and risk C] >?YR4  
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由某人负担for ones account||for account of one p~f=0K  
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按某人指示||列入某人帐户by order and for account of one +S ],){  
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列入5月份帐目for May account eH^~r{{R  
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编入某中帐项下to pass to the account of||to place to the account of I@q(P>]X9  
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寄出清算书to send in an account||to send in render an account ?3a:ntX h  
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支票薄cheque book 'ZAl7k .  
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支票陈票人cheque drawer E_T!|Q.  
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持票人cheque holder C@{-$z)  
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不记名支票cheque to bearer||bearer cheque lb\VQZp!y  
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记名支票||认人支票cheque to order ~DP_1V?  
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到期支票antedated cheque }56WAP}Z 4  
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未到期支票postdated cheque bXk(wXX  
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保付支票certified cheque #p2`9o  
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未获兑现支票,退票returned cheque J?C:@Q  
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横线支票crossed cheque U=PTn(2  
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普通横线general crossing ><I{R|bC  
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特别横线special crossing |Wr$5r  
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空白支票blank cheque IKV!0-={!z  
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失效支票,过期支票stale cheque c(aykIVOo  
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普通支票open cheque :Iuc H%6V  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount V-eRGSx  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges -V-I&sO<  
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支票换现金||兑现to cash a cheque #k?.dWZ!  
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清理票款to clear a cheque f;AI4:#I  
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保证兑现to certify a cheque &>&6OV]P'  
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填写支票数额to fill up a cheque i I`vu  
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支票上划线to cross a cheque =fJU+N+<  
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开发支票to make out a cheque }xBDyr63  
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签发支票,开立支票to draw a cheque||to issue a cheque Np%Q-T\  
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透支支票to overdraw a cheque z~3GgR"1d  
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背书支票to endorse a cheque rZ|p{ym  
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请付票款||清付票款to pay a cheque||to honour a cheque l5.k2{'  
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支票退票to dishonour a cheque =yz" xWH  
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拒付支票to refuse a cheque :L@n(bu RN  
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拒付支票to stop payment of a cheque D =mmBo  
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提示要求付款to present for payment |Q%P4S"B?  
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见票即付持票人payable to bearer }oA>0Nw$K  
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支付指定人payable to order ; cvMNU$fN  
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已过期||无效out of date||stale ,|s*g'u  
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请给出票人R/D||refer to drawer tp}/>gU!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds OPDT:e86Y=  
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文字与数字不一致words and figures differ lUB?eQuN_  
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支票 #WSqh +  
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时间已过account closed 9Z!n!o7D  
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更改处应加盖印章alterations require initials EN\cwa#FU  
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时间已过effects not cleared 3?a`@C&x  
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停止付款payment stopped 3 R+e  
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支票毁损cheque mutilated Kh\ 7%>K#  
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汇款||寄钱to remit||to send money (l^7EpNs  
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寄票供取款||支票支付to send a cheque for payment W+#Q>^Q>  
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寄款人a remitter F]yB=  
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收款人a remittee Pj <U|\-?  
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国外汇票foreign Bill AhN3~/u%7  
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国内汇票inland Bill =4eJ@EVM  
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跟单汇票documentary bill 3@I0j/1#k1  
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空头汇票accommodation bill R7Y_ 7@p  
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原始汇票original bill o4kLgY !Q  
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改写||换新票据renewed bill 6#+&/ "*  
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即期汇票sight bill||bill on demand ?.VKVTX^  
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…days after date||…days after date…日后付款 O%T?+1E  
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…months after date||…months after date…月后付款 LIcc0w3  
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见票后…日付款…days after sight||…days sight :'DyZy2Fd  
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见票后…月付款…months after sight||…months sight h:8P9WhWF  
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同组票据set of bills r1r$y2v~  
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单张汇票sola of exchange||sole of exchange WoZU} T-  
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远期汇票usance bill||bill at usance jKml:)k  
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长期汇票long bill -iR2UE@M  
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短期汇票short bill O6G\0 o  
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逾期汇票overdue bill aoey 5hts  
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宽限日期days of grace [q?RJmB]  
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电汇telegraphic transfer (T.T) =5\*Zh1  
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邮汇postal order||postal note (Am.)||post office order||money order MrR`jXz  
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本票promissory note (P/N) `<nxXsLe  
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押汇负责书||押汇保证书letter of hypothecation M@xU59$@  
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副保||抵押品||付属担保物collateral security 9G/!18 X?f  
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担保书trust receipt||letter of indemnity v[Q)L! J1  
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承兑||认付acceptance CGi;M=xr  
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单张承兑general acceptance HV~Fe!J_  
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有条件承兑qualified acceptance G[>NP#P  
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附条件认付conditional acceptance ["D!IqI :  
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部分认付partial acceptance   (I$%6JO:  
    
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