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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。   4,DsB'  
会计报表statement of account NyLnE  
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往来帐目account current  RZ%X1$  
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现在往来帐||存款额current accout @NE#P&f  
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销货帐account sales 9#6/c  
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共同计算帐项joint account uJ[Vv4N%9  
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未决帐项outstanding account H/Q)z DP  
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贷方帐项credit account||creditor account -~fI|A^  
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借方帐项debit account||debtor account .?RjH6W  
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应付帐||应付未付帐account payable C<XDQ>?  
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应收帐||应收未收帐account receivable qV,j)b3M  
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新交易||新帐new account 8$Yf#;m[  
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未决帐||老帐old account mM>|fHGA  
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现金帐cash account _<Yo2,1^  
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流水帐running account BwD1}1jp  
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暂记帐||未定帐suspense account [)n}!5fE  
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过期帐||延滞帐overdue account||pastdue account  8Oh 3iO  
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杂项帐户sundry account >nEnX  
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详细帐单||明细表detail account ygt)7f5  
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呆帐bad account 1Z8oN3  
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会计项目title of account N\p]+[6  
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会计薄||帐薄account-book ?I#hrv@  
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营业报告书||损益计算表account of budiness||business report $IZZ`Z]B  
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借贷细帐||交验帐account rendered 8w?\_P7QA  
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明细帐account stated B/kn&^z$|~  
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与…银行开立一户头to open an account with [ c[MQA0  
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与…银行建立交易to keep account with '?3z6%  
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继续记帐to keep account z TT  
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与…有交易to have an account with kDl4t]j  
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作成会计帐||有往来帐项to make out an account with q}v04Yy,o  
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清算||清理债务to make up an account m ?% H<4X  
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清洁帐目||与…停止交易to close ones account with JBEgiQ/  
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结帐to close an account skD k/-*R  
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清理未付款to ask an account||to demand an account K&IrTA j}  
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结清差额to balance the account with ?}3PJVy?  
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清算to settle an account||to liquidate an account||to square an account bqQO E4;  
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审查帐目||监查帐目to audit an account '0_j{ig  
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检查帐目to examine an account ;?L!1wklA  
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转入A的帐户to charge the amount to As account Rw/JPC"   
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以计帐方式付款to pay on account Y7kb1UG  
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代理某人||为某人on ones account||on account of one LE<u&9I\  
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为自己计算||独立帐目on ones own account Kl aZZJ  
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由某人收益并负风险on ones account and risk||for ones account and risk kBy rhK5U  
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由某人负担for ones account||for account of one [*9YIjn  
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按某人指示||列入某人帐户by order and for account of one B.22 DuE#  
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列入5月份帐目for May account f2O*8^^Y{Q  
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编入某中帐项下to pass to the account of||to place to the account of *2,e=tY>  
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寄出清算书to send in an account||to send in render an account RIy5ww}3|  
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支票薄cheque book _{LN{iqDv  
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支票陈票人cheque drawer HzRX$IKB3(  
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持票人cheque holder Hp)X^O"  
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不记名支票cheque to bearer||bearer cheque V_&GYXx(J  
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记名支票||认人支票cheque to order FI]P<)*r  
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到期支票antedated cheque R K"&l!o  
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未到期支票postdated cheque YfE>Pn'r  
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保付支票certified cheque H>60D|v[  
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未获兑现支票,退票returned cheque $.H:8^W  
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横线支票crossed cheque 8YNu<   
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普通横线general crossing W7H&R,  
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特别横线special crossing 9 |' |BC  
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空白支票blank cheque *yJ[zXXjJ  
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失效支票,过期支票stale cheque !RS9%ES_?  
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普通支票open cheque n5|l|#c$N  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount F8H'^3`b`U  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges iZ aeoy  
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支票换现金||兑现to cash a cheque %%>_B2vc  
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清理票款to clear a cheque f/,tgA  
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保证兑现to certify a cheque Cs  wE  
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填写支票数额to fill up a cheque _d@=nK)  
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支票上划线to cross a cheque G/vC~6x  
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开发支票to make out a cheque 3NIUW!gr  
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签发支票,开立支票to draw a cheque||to issue a cheque XX6 T$pA6  
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透支支票to overdraw a cheque F2 ~%zNe  
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背书支票to endorse a cheque R^*K6Ad  
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请付票款||清付票款to pay a cheque||to honour a cheque kS :\Oz\  
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支票退票to dishonour a cheque V-!"%fO.s  
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拒付支票to refuse a cheque PUdM[-zjh  
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拒付支票to stop payment of a cheque !}KqB8;  
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提示要求付款to present for payment LfLFu9#:w  
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见票即付持票人payable to bearer x9W(cKB'S  
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支付指定人payable to order 3WY$WRv  
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已过期||无效out of date||stale oU6y4yO  
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请给出票人R/D||refer to drawer x]|+\1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U`|0 jJ  
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文字与数字不一致words and figures differ e`>{$t  
US [dkbKo  
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支票 E\nv~Y?SG  
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时间已过account closed llV3ka^!  
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更改处应加盖印章alterations require initials ] b9-k   
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时间已过effects not cleared PQKaqv}N  
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停止付款payment stopped 38DT2<qC  
&N~ZI*^  
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支票毁损cheque mutilated +ISz?~8  
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汇款||寄钱to remit||to send money r_e7a6  
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寄票供取款||支票支付to send a cheque for payment Ofm%:}LV  
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寄款人a remitter joKIrS0y  
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收款人a remittee -[U1]R  
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国外汇票foreign Bill 2aJS{[  
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国内汇票inland Bill M X4]Vpv  
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跟单汇票documentary bill "&+"@ <  
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空头汇票accommodation bill '47P|t  
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原始汇票original bill HB Iip?  
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改写||换新票据renewed bill Dfq(Iv  
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即期汇票sight bill||bill on demand 6s0_#wZC  
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…days after date||…days after date…日后付款 b~nAPY6  
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…months after date||…months after date…月后付款 /-bO!RTwf  
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见票后…日付款…days after sight||…days sight ^"J8r W6[  
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见票后…月付款…months after sight||…months sight o] mD"3_  
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同组票据set of bills {uGP&cS~(  
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单张汇票sola of exchange||sole of exchange F <hJp,q9  
l x,"EOP  
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远期汇票usance bill||bill at usance 61xs%kxb..  
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长期汇票long bill >3c@x  
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短期汇票short bill xhRngHU\z<  
dDF .qXq.  
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逾期汇票overdue bill }<dRj  
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宽限日期days of grace 6 ~ >FYX  
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电汇telegraphic transfer (T.T) $^@)  
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邮汇postal order||postal note (Am.)||post office order||money order 7U"[Gf  
.jj$Kh q]  
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本票promissory note (P/N) yrR1[aT  
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押汇负责书||押汇保证书letter of hypothecation w+N> h;j  
3"O>&Q0c  
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副保||抵押品||付属担保物collateral security $]8h $  
g H G  
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担保书trust receipt||letter of indemnity r fq;%C  
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6,9o>zT%H  
承兑||认付acceptance /IsS;0K%L  
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单张承兑general acceptance U{VCZ*0cj  
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有条件承兑qualified acceptance PK"c4>q  
$_x^lr  
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附条件认付conditional acceptance u{*SX k  
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部分认付partial acceptance   yUp,NfS]o  
    
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