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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。   R?)M#^"W  
会计报表statement of account hk =nXv2M  
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往来帐目account current !^{0vFWE  
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现在往来帐||存款额current accout kvWP[! j?)  
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销货帐account sales ]ZV.@% +  
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共同计算帐项joint account [$PW {d8|  
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未决帐项outstanding account 5Lmhip  
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贷方帐项credit account||creditor account asDk@G cu  
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借方帐项debit account||debtor account }e/#dMEi  
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应付帐||应付未付帐account payable 'o D31\@I  
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应收帐||应收未收帐account receivable RKIBFP8.  
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新交易||新帐new account OZDd  
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未决帐||老帐old account r#8t @W  
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现金帐cash account ;Jh=7wx  
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流水帐running account `S `,H  
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暂记帐||未定帐suspense account Fe r&X  
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过期帐||延滞帐overdue account||pastdue account wwvS05=[T  
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杂项帐户sundry account D)O2=aQ;]  
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详细帐单||明细表detail account ?* {Vn5aX{  
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呆帐bad account 2|6E{o  
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会计项目title of account >'eY/>n{  
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会计薄||帐薄account-book v=pkze  
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营业报告书||损益计算表account of budiness||business report (93$ L zZ  
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借贷细帐||交验帐account rendered gN/kNck  
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明细帐account stated ["u:_2!4P  
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与…银行开立一户头to open an account with &6@# W]_  
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与…银行建立交易to keep account with S^c; i  
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继续记帐to keep account J$D/-*/@  
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与…有交易to have an account with Zl\$9Q_  
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作成会计帐||有往来帐项to make out an account with 7Eo;TNbb  
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清算||清理债务to make up an account v.!e1ke8D*  
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清洁帐目||与…停止交易to close ones account with ~(x"Y\PEu  
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结帐to close an account 2EC<8}CG  
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清理未付款to ask an account||to demand an account 'E)g )@^  
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结清差额to balance the account with lcR1FbJ2'  
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清算to settle an account||to liquidate an account||to square an account 5_[we1$P  
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审查帐目||监查帐目to audit an account &Vy.)0  
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检查帐目to examine an account eE5j6`5i  
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以计帐方式付款to pay on account 6^sH3=#  
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为自己计算||独立帐目on ones own account F13vc~$Ky  
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由某人收益并负风险on ones account and risk||for ones account and risk }$` PZUw>  
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由某人负担for ones account||for account of one 'xu! t'l&  
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按某人指示||列入某人帐户by order and for account of one gTk*v0WBm  
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列入5月份帐目for May account " ""pe+Y  
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编入某中帐项下to pass to the account of||to place to the account of h|.{dv  
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寄出清算书to send in an account||to send in render an account \t]_UNGyW  
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支票薄cheque book W?gelu]  
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支票陈票人cheque drawer iCy$ rC  
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持票人cheque holder GpC joNcW{  
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不记名支票cheque to bearer||bearer cheque ZOy^TR  
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记名支票||认人支票cheque to order ~b})=7n.  
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到期支票antedated cheque ,f$ftn\~j/  
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未到期支票postdated cheque 9-E dT4=r,  
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保付支票certified cheque ~N8$abQJV  
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未获兑现支票,退票returned cheque 7w.9PNhy  
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横线支票crossed cheque g5t`YcL  
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普通横线general crossing "B0I$`~wu  
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特别横线special crossing ^<Zye>KO  
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空白支票blank cheque ageTv/  
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失效支票,过期支票stale cheque 0HDL;XY6  
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普通支票open cheque R+ tQvxp#  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount u|75r%p>  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 13f 'zx(AO  
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支票换现金||兑现to cash a cheque O#Ho08*Xn  
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清理票款to clear a cheque bd)Sb?  
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保证兑现to certify a cheque N$M:&m3^  
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填写支票数额to fill up a cheque C9n*?Mk:  
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支票上划线to cross a cheque z4JhLef%  
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开发支票to make out a cheque 7towjw r  
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签发支票,开立支票to draw a cheque||to issue a cheque Gp2C wyv  
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透支支票to overdraw a cheque - d^c!Iu|  
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背书支票to endorse a cheque N h1, w  
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请付票款||清付票款to pay a cheque||to honour a cheque &_,.*tha  
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支票退票to dishonour a cheque i:7cdhz  
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拒付支票to refuse a cheque Kc+TcC  
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拒付支票to stop payment of a cheque ;R^=($X  
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提示要求付款to present for payment wN:vI(C  
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见票即付持票人payable to bearer fcw/l,k9  
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支付指定人payable to order @[~j|YH}  
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已过期||无效out of date||stale SeBl*V  
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请给出票人R/D||refer to drawer WTUC\}#E\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lLN5***47J  
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文字与数字不一致words and figures differ %APeQy"6#^  
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时间已过account closed \8/$ZEom  
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停止付款payment stopped ]" .SW5b_  
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支票毁损cheque mutilated r^;1Sm  
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汇款||寄钱to remit||to send money SD]rYIu+  
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寄票供取款||支票支付to send a cheque for payment Imz1"+E~  
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国内汇票inland Bill [Ee <SB{  
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跟单汇票documentary bill F 8 gw3  
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空头汇票accommodation bill TQ25"bWi  
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原始汇票original bill =iE)vY,?"}  
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改写||换新票据renewed bill ~otV'=/my  
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即期汇票sight bill||bill on demand xOdL ct  
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…days after date||…days after date…日后付款 t9[%o=N~lD  
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…months after date||…months after date…月后付款 !b'!7p  
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见票后…日付款…days after sight||…days sight 15"[MX A  
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见票后…月付款…months after sight||…months sight b%|6y  
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同组票据set of bills h#]LXs  
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单张汇票sola of exchange||sole of exchange . /~#  
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远期汇票usance bill||bill at usance _>i<`k  
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长期汇票long bill LGPg\g`  
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短期汇票short bill #5mnSky+s  
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逾期汇票overdue bill J3AS"+]  
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宽限日期days of grace *;<>@*  
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电汇telegraphic transfer (T.T) DK }1T  
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邮汇postal order||postal note (Am.)||post office order||money order z)&GF$*  
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本票promissory note (P/N) 6%2\bI.#  
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押汇负责书||押汇保证书letter of hypothecation {^SHIL  
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副保||抵押品||付属担保物collateral security MU5#ph  
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担保书trust receipt||letter of indemnity C4 @"@kbr  
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承兑||认付acceptance Kgu#M i~  
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单张承兑general acceptance  TrmU  
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有条件承兑qualified acceptance CAV Q[r5y  
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附条件认付conditional acceptance + q@g  
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部分认付partial acceptance   K18S j,]B  
    
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