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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。   ELBa}h;  
会计报表statement of account -`<kCW"  
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往来帐目account current ktj]:rCkF  
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现在往来帐||存款额current accout m_=$0m J$  
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销货帐account sales ]04 e1F1J  
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共同计算帐项joint account !,[C] Q1  
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未决帐项outstanding account =i_-F$pV  
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贷方帐项credit account||creditor account 70f Klp  
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借方帐项debit account||debtor account 8'<- :KG  
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应付帐||应付未付帐account payable Ggl~nxz  
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应收帐||应收未收帐account receivable "*LD 3  
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新交易||新帐new account F;gx%[$GX  
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未决帐||老帐old account 1AG=%F|.  
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现金帐cash account jy giG&H  
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流水帐running account ~_Lr=CD;4  
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过期帐||延滞帐overdue account||pastdue account 3}@_hS"^8  
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杂项帐户sundry account wk6NG/<  
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详细帐单||明细表detail account 9lGOWRxR)  
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呆帐bad account Qb)C[5a}  
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会计薄||帐薄account-book {_Lg tu  
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营业报告书||损益计算表account of budiness||business report 8me ]JRw  
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借贷细帐||交验帐account rendered _UT$,0u_i  
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明细帐account stated ^S)cjH`P  
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与…银行开立一户头to open an account with ^-rfvc  
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与…银行建立交易to keep account with rQEyD  
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继续记帐to keep account fm(e3]  
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与…有交易to have an account with 2-"0 ^n{  
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作成会计帐||有往来帐项to make out an account with K]U;?h&CZc  
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清算||清理债务to make up an account  HLBkR>e  
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清洁帐目||与…停止交易to close ones account with ]$p{I)d&  
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结帐to close an account R(-<BtM!-  
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清理未付款to ask an account||to demand an account K"u NxZ  
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结清差额to balance the account with gtYAHi  
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清算to settle an account||to liquidate an account||to square an account - QyhwG =  
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审查帐目||监查帐目to audit an account `)qVF,Z}  
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检查帐目to examine an account >|6iR%"f#  
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转入A的帐户to charge the amount to As account LTJc,3\,  
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以计帐方式付款to pay on account 66#"  
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代理某人||为某人on ones account||on account of one 1 5$4&=O  
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为自己计算||独立帐目on ones own account 5/gDK+%4D(  
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由某人收益并负风险on ones account and risk||for ones account and risk m^_6:Q0F!8  
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由某人负担for ones account||for account of one cECi')  
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按某人指示||列入某人帐户by order and for account of one =SD\Q!fA  
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列入5月份帐目for May account "+?Cz !i   
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编入某中帐项下to pass to the account of||to place to the account of CzV(cSS9-  
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寄出清算书to send in an account||to send in render an account /D_+{dtE  
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支票薄cheque book 19(Dj&x  
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支票陈票人cheque drawer "Lh   
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持票人cheque holder j%<}jw[2  
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不记名支票cheque to bearer||bearer cheque &X`u9 V  
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记名支票||认人支票cheque to order RA a[t :|  
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到期支票antedated cheque  '?o9VrO  
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未到期支票postdated cheque Aox3s?  
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保付支票certified cheque =QV ::/  
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未获兑现支票,退票returned cheque _-cK{  
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横线支票crossed cheque W( *V2<$o  
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普通横线general crossing *QE<zt  
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特别横线special crossing 5b #QYu  
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空白支票blank cheque f1{z~i9@$  
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失效支票,过期支票stale cheque  ((DzUyK  
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普通支票open cheque ,8K'F  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount fu\s`W6f&  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 5vZ#b\;#V  
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支票换现金||兑现to cash a cheque zQuM !.  
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清理票款to clear a cheque ^)\+l%M  
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保证兑现to certify a cheque -Wjh**  
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填写支票数额to fill up a cheque Y)p4]>lT+8  
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支票上划线to cross a cheque yFeeG3 n3  
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开发支票to make out a cheque YF[$Q=7.  
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签发支票,开立支票to draw a cheque||to issue a cheque *TnzkNN_,  
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透支支票to overdraw a cheque %8D?$v"#Z  
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背书支票to endorse a cheque BlaJl[Piv  
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请付票款||清付票款to pay a cheque||to honour a cheque ;X7i/D Q  
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支票退票to dishonour a cheque 8ui=2k(  
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拒付支票to refuse a cheque |Ylg$?,9*  
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拒付支票to stop payment of a cheque Xiju"Cup"  
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提示要求付款to present for payment Xu%d,T$G  
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见票即付持票人payable to bearer 0BXs&i-TP5  
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支付指定人payable to order GC?S];PL  
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已过期||无效out of date||stale "aA_(Ydzj  
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请给出票人R/D||refer to drawer oT!/J  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -fQX4'3R  
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文字与数字不一致words and figures differ u#!GMZJN  
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支票 ^\{J5  
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时间已过account closed Ff&R0v  
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时间已过effects not cleared bZK+9IR  
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停止付款payment stopped n{z8Ao%  
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支票毁损cheque mutilated j7,13,t1-  
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汇款||寄钱to remit||to send money 1O23"o5=  
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寄票供取款||支票支付to send a cheque for payment / Z1Wy-Z  
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寄款人a remitter 7 T mK  
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收款人a remittee ,RR;VKj  
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国外汇票foreign Bill +{ S Maq  
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国内汇票inland Bill SQKi2\8w  
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跟单汇票documentary bill Bl=nj.g  
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空头汇票accommodation bill 23)F-.C} j  
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原始汇票original bill P_kaIPP  
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改写||换新票据renewed bill *iPs4Es-  
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即期汇票sight bill||bill on demand ^xzE^"G6  
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…days after date||…days after date…日后付款 !1D%-=dWX  
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…months after date||…months after date…月后付款 <+ -V5O^  
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见票后…日付款…days after sight||…days sight Tbe_x s^  
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见票后…月付款…months after sight||…months sight 3F GbQ_  
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同组票据set of bills nwZ[Ygl|  
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单张汇票sola of exchange||sole of exchange \W3+VG2cA  
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远期汇票usance bill||bill at usance *uk \O]  
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长期汇票long bill #R~" >g:w  
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短期汇票short bill sg'Y 4  
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逾期汇票overdue bill O+CF/ipX/  
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宽限日期days of grace VWnu#_(  
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电汇telegraphic transfer (T.T) `R4W4h'I  
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邮汇postal order||postal note (Am.)||post office order||money order hW*^1%1  
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本票promissory note (P/N) FvtM~[Q  
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押汇负责书||押汇保证书letter of hypothecation ;iwD/=Y  
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副保||抵押品||付属担保物collateral security Q!BkS=H30K  
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担保书trust receipt||letter of indemnity /_ hfjCE  
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承兑||认付acceptance %>x0*T$$  
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单张承兑general acceptance N?`GZ+5  
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有条件承兑qualified acceptance <try%p|f  
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附条件认付conditional acceptance v~W6yjp  
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部分认付partial acceptance   Di5Op(S((  
    
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