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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。   >F~]r$G  
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往来帐目account current H_<X\(  
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现在往来帐||存款额current accout Z;6v`;[  
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销货帐account sales e-dpk^-  
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共同计算帐项joint account ivKhzU+  
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未决帐项outstanding account rG _T!']~  
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贷方帐项credit account||creditor account %,G&By&,  
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借方帐项debit account||debtor account J1Ay^*qRU  
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应付帐||应付未付帐account payable 1/O7K R`K  
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应收帐||应收未收帐account receivable XANPI|  
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新交易||新帐new account ?=X G#we  
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未决帐||老帐old account /T53"+7:0  
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现金帐cash account LZirw'  
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流水帐running account 2UPqn#.3  
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暂记帐||未定帐suspense account !Nu ~ 4  
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过期帐||延滞帐overdue account||pastdue account gVM&wo |  
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杂项帐户sundry account q97Z . o  
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详细帐单||明细表detail account `Ap<xT0H  
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呆帐bad account Y8 c#"vm(  
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会计项目title of account c Z 6Zx]  
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会计薄||帐薄account-book ! p&[:+qN  
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营业报告书||损益计算表account of budiness||business report :Pa^/i  
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借贷细帐||交验帐account rendered ] LcCom:]  
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明细帐account stated _6y#?8RMB  
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与…银行开立一户头to open an account with iJ&*H)}^  
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与…银行建立交易to keep account with XLu Y  
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继续记帐to keep account 3FD6.X>x  
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与…有交易to have an account with bdS  
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作成会计帐||有往来帐项to make out an account with ZNHlq5  
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清算||清理债务to make up an account _l {`lQ}  
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清洁帐目||与…停止交易to close ones account with nzcXL =^r3  
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结帐to close an account bgk+PQ#S-  
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清理未付款to ask an account||to demand an account 4X}.aZO&b  
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结清差额to balance the account with H Q_IQ+  
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清算to settle an account||to liquidate an account||to square an account rk E;OU  
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审查帐目||监查帐目to audit an account Os rHA  
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检查帐目to examine an account S/2lK*F  
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转入A的帐户to charge the amount to As account _w.H]`C!X  
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以计帐方式付款to pay on account zMg (\8  
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代理某人||为某人on ones account||on account of one B>kVJK`X  
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为自己计算||独立帐目on ones own account X t%y>'.  
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由某人收益并负风险on ones account and risk||for ones account and risk Y(<(!TJ-  
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由某人负担for ones account||for account of one d1>L&3HKx  
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按某人指示||列入某人帐户by order and for account of one +Y_]<  
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列入5月份帐目for May account i4dy0jfN  
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编入某中帐项下to pass to the account of||to place to the account of \!Wph5wA  
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寄出清算书to send in an account||to send in render an account ,R7RXpP7t  
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支票薄cheque book ] ]lN[J  
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支票陈票人cheque drawer APv& ^\oUH  
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持票人cheque holder fD#!0^  
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不记名支票cheque to bearer||bearer cheque >f:OU,"  
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记名支票||认人支票cheque to order C[[:/X(c  
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到期支票antedated cheque V?r(;x  
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未到期支票postdated cheque I^?hVH  
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保付支票certified cheque y:VY8a 4  
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未获兑现支票,退票returned cheque 0GcOI}  
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横线支票crossed cheque $c];&)7q  
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普通横线general crossing ,H5o/qNU`{  
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特别横线special crossing s%@HchZ 1  
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空白支票blank cheque F=V_ACU  
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失效支票,过期支票stale cheque W -ol*S  
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普通支票open cheque KZI-/H+  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount DTM xfQdk  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges  F!&_  
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支票换现金||兑现to cash a cheque ~w}Zv0  
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清理票款to clear a cheque U66zm9 3&  
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保证兑现to certify a cheque Y )9]I6n7  
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填写支票数额to fill up a cheque MDh^ic5  
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支票上划线to cross a cheque y3)R:h4AH  
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开发支票to make out a cheque ]QK@zb}x  
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签发支票,开立支票to draw a cheque||to issue a cheque `DcZpd.n  
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透支支票to overdraw a cheque xDTDfhA  
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背书支票to endorse a cheque x1nqhSaD  
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请付票款||清付票款to pay a cheque||to honour a cheque ILq"/S.  
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支票退票to dishonour a cheque 6K zdWT  
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拒付支票to refuse a cheque @x z?^20N  
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拒付支票to stop payment of a cheque N#? Ohz  
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提示要求付款to present for payment 235wl  
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见票即付持票人payable to bearer crdp`}}  
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支付指定人payable to order |2eF~tJqc  
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已过期||无效out of date||stale jS,zdJs=  
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请给出票人R/D||refer to drawer D9|?1+Kc  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TdAHw @(  
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文字与数字不一致words and figures differ xgeKz^,  
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支票 ;uC + 5g`  
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时间已过account closed _\P9~w `  
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时间已过effects not cleared kXq*Jq  
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停止付款payment stopped +C{ %pF  
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支票毁损cheque mutilated "/)}Cc,L  
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汇款||寄钱to remit||to send money 3eV(2  
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寄票供取款||支票支付to send a cheque for payment ?^F#}>C  
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寄款人a remitter G;+hc%3y  
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收款人a remittee ")U`Wgx  
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国内汇票inland Bill ,/\%-u? 1x  
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跟单汇票documentary bill m7 !Fb  
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空头汇票accommodation bill Q1Z;vzQfg  
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原始汇票original bill r4O*0Q_  
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改写||换新票据renewed bill KM|[:v  
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即期汇票sight bill||bill on demand FXFQ@q*}v  
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…days after date||…days after date…日后付款 p&bQ_XOH  
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…months after date||…months after date…月后付款 (@`+ Le  
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见票后…日付款…days after sight||…days sight 3Nw9o6`U  
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见票后…月付款…months after sight||…months sight kaUH#;c>_  
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同组票据set of bills }(J6zo9(x  
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单张汇票sola of exchange||sole of exchange hW>@jT"t1C  
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远期汇票usance bill||bill at usance E](Ood  
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长期汇票long bill LtH;#Q  
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短期汇票short bill mRfF)  
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逾期汇票overdue bill ^5u}   
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宽限日期days of grace 5Z6$90!k  
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电汇telegraphic transfer (T.T) rq}ew0&/  
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邮汇postal order||postal note (Am.)||post office order||money order (EuHQ &<^9  
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本票promissory note (P/N) kP6g0,\|a|  
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押汇负责书||押汇保证书letter of hypothecation N$>g)Ml?  
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副保||抵押品||付属担保物collateral security *Yl9%x]3c  
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担保书trust receipt||letter of indemnity [)# ,~L3  
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承兑||认付acceptance m}Kn!21  
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单张承兑general acceptance ArbfA~jXB  
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有条件承兑qualified acceptance wC`])z}bT  
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附条件认付conditional acceptance j2=jD G  
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部分认付partial acceptance   ujmO'blO  
    
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