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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。   ;K<e]RI;?  
会计报表statement of account < aeBhg %  
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往来帐目account current m(QGP\Y a  
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现在往来帐||存款额current accout }X{#=*$GQ  
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销货帐account sales WAPN,WuW  
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共同计算帐项joint account 8 wGq:@# =  
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未决帐项outstanding account Uc,D&Og  
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贷方帐项credit account||creditor account l`9<mL  
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借方帐项debit account||debtor account ]v=*WK  
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应付帐||应付未付帐account payable i0`<`qSQh  
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应收帐||应收未收帐account receivable ,ra!O=d~0  
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新交易||新帐new account 4]L5%=atn  
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未决帐||老帐old account w,hl<=:(FB  
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现金帐cash account -# 0(Jm'  
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流水帐running account 9>gxJ7pY  
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暂记帐||未定帐suspense account 9Q{-4yF9k  
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过期帐||延滞帐overdue account||pastdue account N ]KS\  
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杂项帐户sundry account 32y GIRV  
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详细帐单||明细表detail account V_b"^911r  
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呆帐bad account { +d](+$  
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会计项目title of account iyXd"O  
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会计薄||帐薄account-book Cpy&2o-%v  
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营业报告书||损益计算表account of budiness||business report D5f[:  
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借贷细帐||交验帐account rendered %r*,m3d  
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明细帐account stated J@}PySq  
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与…银行开立一户头to open an account with Q1rEUbvCE  
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与…银行建立交易to keep account with A1`6+8}o;b  
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继续记帐to keep account kqxq'Aq)d  
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与…有交易to have an account with  Fq5u%S  
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作成会计帐||有往来帐项to make out an account with !`1m.  
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清算||清理债务to make up an account <>Dw8?O  
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清洁帐目||与…停止交易to close ones account with ysl#Rwt/2  
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结帐to close an account b-#lKW so  
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清理未付款to ask an account||to demand an account }Nwp{["}]L  
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结清差额to balance the account with Sy4|JM-5  
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清算to settle an account||to liquidate an account||to square an account =T&<z_L  
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审查帐目||监查帐目to audit an account jw {B8<@s  
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检查帐目to examine an account W6i9mER-  
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转入A的帐户to charge the amount to As account u a_w5o7  
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以计帐方式付款to pay on account /F~/&p1<\k  
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代理某人||为某人on ones account||on account of one 2; s[m3  
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为自己计算||独立帐目on ones own account Zl3e=sg=  
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由某人收益并负风险on ones account and risk||for ones account and risk Lw_|o[I}  
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由某人负担for ones account||for account of one H)gc"aRe;Y  
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按某人指示||列入某人帐户by order and for account of one Dv/7 w[F  
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列入5月份帐目for May account O_4B> )zd  
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编入某中帐项下to pass to the account of||to place to the account of Q>Z~={"  
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寄出清算书to send in an account||to send in render an account 7_l Wr  
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支票陈票人cheque drawer iO?^y(phC  
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持票人cheque holder ``VE<:2+  
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不记名支票cheque to bearer||bearer cheque #\Rxqh7  
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记名支票||认人支票cheque to order np6G~0Y`  
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到期支票antedated cheque Y]0c%Fd  
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未到期支票postdated cheque E\s1p: %  
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保付支票certified cheque t7x<=rW7u  
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未获兑现支票,退票returned cheque lD[@D9  
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横线支票crossed cheque |w* s:p  
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普通横线general crossing Z@Q*An  
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特别横线special crossing ,>6a)2xh  
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空白支票blank cheque vJ'22)n  
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失效支票,过期支票stale cheque yVK ; "  
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普通支票open cheque j`.&4.7+  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Fik ;hB  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges z3S"1L7  
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支票换现金||兑现to cash a cheque K(u pz n*a  
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清理票款to clear a cheque >Df; 1:U  
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保证兑现to certify a cheque nD eVYK  
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填写支票数额to fill up a cheque (y!bvp[" m  
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支票上划线to cross a cheque P<&bAsje  
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开发支票to make out a cheque |33t5}we  
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签发支票,开立支票to draw a cheque||to issue a cheque |VaJ70\o  
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透支支票to overdraw a cheque hL/u5h%$  
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背书支票to endorse a cheque +=9iq3<yfS  
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请付票款||清付票款to pay a cheque||to honour a cheque Gu$J;bXVj  
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支票退票to dishonour a cheque xP>cQELot  
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拒付支票to refuse a cheque Ot47.z  
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拒付支票to stop payment of a cheque 7NT} Zwf  
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提示要求付款to present for payment o>(<:^x9  
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见票即付持票人payable to bearer $#n9C79Z@  
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请给出票人R/D||refer to drawer U}X'RCM  
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时间已过effects not cleared Y'P^]Q=}_#  
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停止付款payment stopped |wb_im  
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支票毁损cheque mutilated T7ShE-X  
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汇款||寄钱to remit||to send money V+>RF  
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寄票供取款||支票支付to send a cheque for payment +7WpJ;C4  
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寄款人a remitter A7qKY-4B  
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收款人a remittee 6eh\-+=  
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国内汇票inland Bill kgV_*0^  
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跟单汇票documentary bill + q/ j  
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空头汇票accommodation bill NM;0@ o  
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原始汇票original bill 0 xUw}T6  
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改写||换新票据renewed bill qBKRm0<W  
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即期汇票sight bill||bill on demand 4Y)rgLFj  
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…days after date||…days after date…日后付款 PtUea  
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…months after date||…months after date…月后付款 ?+]prbt)  
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见票后…日付款…days after sight||…days sight QxSJLi7t  
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见票后…月付款…months after sight||…months sight "B~c/%#PH  
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同组票据set of bills }9k/Y/.  
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单张汇票sola of exchange||sole of exchange \>T+\?M  
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远期汇票usance bill||bill at usance yJCqP=  
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长期汇票long bill oNyVRH ZH  
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短期汇票short bill O_zW/#  
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逾期汇票overdue bill laR cEXj  
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宽限日期days of grace -C]k YQ  
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电汇telegraphic transfer (T.T) m* Zq3j  
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邮汇postal order||postal note (Am.)||post office order||money order r8.`W\SKX  
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本票promissory note (P/N) ''bh{ .x  
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押汇负责书||押汇保证书letter of hypothecation ;PS V3Zh  
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副保||抵押品||付属担保物collateral security yQT cO^E  
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担保书trust receipt||letter of indemnity jmp0 %:+L  
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承兑||认付acceptance _>8rTk`/h  
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单张承兑general acceptance e(=() :4is  
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有条件承兑qualified acceptance a2!U9->!  
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附条件认付conditional acceptance @%'1Jd7-Wp  
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部分认付partial acceptance   \,AE5hnO  
    
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