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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。   hqeknTGsIn  
会计报表statement of account xJ<RQCW$  
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往来帐目account current @|;[ ;:h@  
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现在往来帐||存款额current accout \4qF3 #  
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销货帐account sales =P,mix|  
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共同计算帐项joint account D(Z#um8n  
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未决帐项outstanding account {{gd}g  
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贷方帐项credit account||creditor account W|{!0w  
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借方帐项debit account||debtor account c>c3qjWY/  
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应付帐||应付未付帐account payable  })! -  
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应收帐||应收未收帐account receivable .rg "(I  
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新交易||新帐new account 41B.ZE+*qd  
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流水帐running account taVK&ohWx  
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过期帐||延滞帐overdue account||pastdue account 4*n1Xu 7^x  
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杂项帐户sundry account u3 +]3!BQ  
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详细帐单||明细表detail account KLj/,ehD !  
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呆帐bad account E9.1~ )  
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会计项目title of account o9{1_7K  
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会计薄||帐薄account-book hR>`I0|p&  
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营业报告书||损益计算表account of budiness||business report v49 i.c9  
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借贷细帐||交验帐account rendered {!4ZRNy(k  
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明细帐account stated p|r>tBv?x  
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与…银行开立一户头to open an account with ]#rmk!VT?  
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与…银行建立交易to keep account with !uKuO  
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继续记帐to keep account /jU4mPb;\D  
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与…有交易to have an account with  ZN;fDv  
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作成会计帐||有往来帐项to make out an account with 1Dm$:),^T}  
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清算||清理债务to make up an account qUNXT  
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清洁帐目||与…停止交易to close ones account with @%As>X<3t  
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结帐to close an account g^2H(}frc  
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清理未付款to ask an account||to demand an account 0 !F! Y_  
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结清差额to balance the account with TP) }1 @  
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清算to settle an account||to liquidate an account||to square an account k Rp$[^ma  
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审查帐目||监查帐目to audit an account G+Zm  
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检查帐目to examine an account (, uW-  
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以计帐方式付款to pay on account p#AQX IF0  
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由某人收益并负风险on ones account and risk||for ones account and risk OOj }CZ6  
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列入5月份帐目for May account FWDAG$K@0  
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编入某中帐项下to pass to the account of||to place to the account of pt=H?{06  
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寄出清算书to send in an account||to send in render an account >K-S&Y  
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持票人cheque holder B6xM#)  
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不记名支票cheque to bearer||bearer cheque u+5MrS [  
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记名支票||认人支票cheque to order  jWqjGX`  
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到期支票antedated cheque ^c|_%/  
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未到期支票postdated cheque Z|$M 9E  
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保付支票certified cheque zy(NJ  
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未获兑现支票,退票returned cheque 7]H <ou  
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横线支票crossed cheque ohna1a^  
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特别横线special crossing L Q0e@5  
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空白支票blank cheque S#:l17e3  
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失效支票,过期支票stale cheque ,pIh.sk7s*  
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普通支票open cheque 6=:s3I^  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount k(he<-GF\  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges s'|t2`K("  
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清理票款to clear a cheque 1yVhO2`7]  
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保证兑现to certify a cheque $<AaeyR!N  
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填写支票数额to fill up a cheque @fb"G4o`:  
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支票上划线to cross a cheque p6Z|)1O]  
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开发支票to make out a cheque J#t-." f6^  
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签发支票,开立支票to draw a cheque||to issue a cheque "Kdn`zN{  
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透支支票to overdraw a cheque M~N/er  
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背书支票to endorse a cheque 7[w<v(Rc  
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请付票款||清付票款to pay a cheque||to honour a cheque pQKSPr  
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支票退票to dishonour a cheque nQoQNB  
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拒付支票to refuse a cheque r34MDUZdI  
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拒付支票to stop payment of a cheque )+hV+rM jp  
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提示要求付款to present for payment ~y2zl  
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见票即付持票人payable to bearer G %6P`:  
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已过期||无效out of date||stale %^pi  
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请给出票人R/D||refer to drawer iU;e!\A  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BzP,Tu{,  
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文字与数字不一致words and figures differ BVNW1<_:  
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支票 qk1jmr  
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时间已过account closed $/++afi m  
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更改处应加盖印章alterations require initials xzm]v9k&  
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时间已过effects not cleared [y[d7V9_o  
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停止付款payment stopped f" QiVJq  
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支票毁损cheque mutilated 9=%zdz2_S  
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汇款||寄钱to remit||to send money G*fo9eu5$  
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寄票供取款||支票支付to send a cheque for payment _FY&XL=  
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寄款人a remitter I0Pw~Jj{  
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收款人a remittee !eLj + 0  
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国内汇票inland Bill M!UTqf7XL  
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跟单汇票documentary bill F"@%7xy  
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空头汇票accommodation bill q2qi~}l  
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原始汇票original bill b$G{^  
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改写||换新票据renewed bill DD| 0?i  
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即期汇票sight bill||bill on demand wu41Mz7  
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…days after date||…days after date…日后付款 !NXjax\r  
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…months after date||…months after date…月后付款 @= -(H<0  
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见票后…日付款…days after sight||…days sight vgfC{]v<W]  
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见票后…月付款…months after sight||…months sight 9:j?Jvw$  
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同组票据set of bills ?Oyo /?/  
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单张汇票sola of exchange||sole of exchange S}6Ld(_  
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远期汇票usance bill||bill at usance "J VIkC  
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长期汇票long bill _&gi4)q  
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短期汇票short bill z.vQ 1~s  
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逾期汇票overdue bill iaGA9l<b  
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宽限日期days of grace l:HQ@FX  
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电汇telegraphic transfer (T.T) >m%_`68  
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邮汇postal order||postal note (Am.)||post office order||money order M xTJgY  
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本票promissory note (P/N) Mz@{_*2   
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押汇负责书||押汇保证书letter of hypothecation P1#g{f  
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副保||抵押品||付属担保物collateral security Ly= .  
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担保书trust receipt||letter of indemnity UZdnsG7  
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承兑||认付acceptance c`E>7Hjr-  
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单张承兑general acceptance ,&[o:jTk  
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有条件承兑qualified acceptance e$ L C  
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附条件认付conditional acceptance ,Yag! i>;  
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部分认付partial acceptance   *q}yfa35eR  
    
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