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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。   B10p7+NBF  
会计报表statement of account TdKl`"Iy  
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往来帐目account current klf<=V  
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现在往来帐||存款额current accout yQi|^X~?$  
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销货帐account sales t*qA.xc6  
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共同计算帐项joint account EPa3Yb?BGb  
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未决帐项outstanding account l4/TJ%`MG  
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贷方帐项credit account||creditor account O"#`i{^?2  
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借方帐项debit account||debtor account 25ayYO%PTc  
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应付帐||应付未付帐account payable *z+\yfOO"  
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应收帐||应收未收帐account receivable +%<Jr<~W  
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新交易||新帐new account ky~x4_y5  
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未决帐||老帐old account TdE_\gEo/R  
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现金帐cash account ]rNfr -  
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流水帐running account )/ZSb1!  
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暂记帐||未定帐suspense account os.x|R]_  
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过期帐||延滞帐overdue account||pastdue account  vXvV5Oq  
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杂项帐户sundry account p)jxqg  
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详细帐单||明细表detail account L[bGO|O  
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呆帐bad account L%0lX$2&\  
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会计项目title of account .'a|St  
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会计薄||帐薄account-book H_j<%VW  
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营业报告书||损益计算表account of budiness||business report 3XnXQ/({  
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借贷细帐||交验帐account rendered *X\c $ =*  
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明细帐account stated (<l2 ^H  
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与…银行开立一户头to open an account with JB+pFBeY  
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与…银行建立交易to keep account with +V@=G &Ou0  
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继续记帐to keep account Nd_@J&  
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与…有交易to have an account with Zir`IQ$  
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作成会计帐||有往来帐项to make out an account with (U_Q7hja?  
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清算||清理债务to make up an account _vdxxhJ=P3  
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清洁帐目||与…停止交易to close ones account with HF: T]n,  
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结帐to close an account yCIgxPv|7  
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清理未付款to ask an account||to demand an account g/,Bx!'8p  
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结清差额to balance the account with V;-.38py  
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清算to settle an account||to liquidate an account||to square an account : W^\ mH  
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审查帐目||监查帐目to audit an account ^D;D8A.  
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检查帐目to examine an account $Oe58  
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转入A的帐户to charge the amount to As account -;)SER3Wq4  
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以计帐方式付款to pay on account @B'8SLoP  
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代理某人||为某人on ones account||on account of one 3y=<w|4F  
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为自己计算||独立帐目on ones own account nqxq@.L2  
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由某人收益并负风险on ones account and risk||for ones account and risk G#n^@kc*,  
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由某人负担for ones account||for account of one :uwRuPI  
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按某人指示||列入某人帐户by order and for account of one [ lzy &To  
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列入5月份帐目for May account ,-7/]h,l  
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编入某中帐项下to pass to the account of||to place to the account of 2rj/wakd  
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寄出清算书to send in an account||to send in render an account g;-+7ViIr  
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支票薄cheque book GIC"-l1\  
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支票陈票人cheque drawer /+4^.Q*  
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持票人cheque holder Zc4(tf9  
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不记名支票cheque to bearer||bearer cheque 4aalhy<j  
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记名支票||认人支票cheque to order =M1a0i|d  
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到期支票antedated cheque _Sly7_  
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未到期支票postdated cheque V6@*\+:3)  
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保付支票certified cheque M.xhVgFf)  
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未获兑现支票,退票returned cheque u8-a-k5<  
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横线支票crossed cheque A~6%,q@^jh  
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普通横线general crossing ( oQ'4,F  
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特别横线special crossing r/mA2  
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空白支票blank cheque B;xZ% M]  
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失效支票,过期支票stale cheque "bD+/\ z  
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普通支票open cheque 9U#\nXM  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount B3y?.  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ;M}itM  
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支票换现金||兑现to cash a cheque tl DY k  
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清理票款to clear a cheque 8{R&EijC  
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保证兑现to certify a cheque i~9?:plS  
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填写支票数额to fill up a cheque ~V @;(_T  
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支票上划线to cross a cheque `-4'/~G  
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开发支票to make out a cheque ):3MYSqX  
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签发支票,开立支票to draw a cheque||to issue a cheque ar Q)%W  
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透支支票to overdraw a cheque d]8_l1O  
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背书支票to endorse a cheque ,I ZqLA  
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请付票款||清付票款to pay a cheque||to honour a cheque Dv@ PAnk3C  
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支票退票to dishonour a cheque Jn=42Q:>  
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拒付支票to refuse a cheque X'f)7RbT  
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拒付支票to stop payment of a cheque s O=4IBE  
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提示要求付款to present for payment l xe`u}[  
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见票即付持票人payable to bearer `a >?UUT4  
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支付指定人payable to order d`Oe_<  
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已过期||无效out of date||stale -w]/7cH  
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请给出票人R/D||refer to drawer p x#suy  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2JZdw  
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文字与数字不一致words and figures differ \GL*0NJ  
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支票 Nqc p1J"  
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时间已过account closed E(4w5=8TI  
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更改处应加盖印章alterations require initials : @6mFTV  
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时间已过effects not cleared g jxS  
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停止付款payment stopped eT[&L @l]b  
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支票毁损cheque mutilated dv!r.  
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汇款||寄钱to remit||to send money cWa)#:JOV  
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寄票供取款||支票支付to send a cheque for payment aG{$Ic  
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寄款人a remitter I ~$1Lu`~  
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收款人a remittee wC CV2tk  
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国外汇票foreign Bill )9L/sKz  
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国内汇票inland Bill pqR\>d 0  
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跟单汇票documentary bill cWLqU  
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空头汇票accommodation bill 09h.1/  
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原始汇票original bill !3 qVB  
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改写||换新票据renewed bill ,"2TArC'z  
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即期汇票sight bill||bill on demand oBQm05x"  
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…days after date||…days after date…日后付款 "TOa=Tt{,  
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…months after date||…months after date…月后付款 v|';!p|  
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见票后…日付款…days after sight||…days sight R[B? C;+(O  
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见票后…月付款…months after sight||…months sight 9 ; i\g=  
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同组票据set of bills F>hZ{   
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单张汇票sola of exchange||sole of exchange w n|]{Ww35  
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远期汇票usance bill||bill at usance 0%`4px4J  
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长期汇票long bill @~td`Z?1 y  
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短期汇票short bill $.%rAa_H  
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逾期汇票overdue bill ;E^K.6  
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宽限日期days of grace Q n)d2-<  
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电汇telegraphic transfer (T.T) xgu `Q`~  
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邮汇postal order||postal note (Am.)||post office order||money order B5%n(,Lx  
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本票promissory note (P/N) Jb_1LZ) ]  
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押汇负责书||押汇保证书letter of hypothecation ji1HV1S  
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副保||抵押品||付属担保物collateral security YV% 5y1 i  
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担保书trust receipt||letter of indemnity ( lm&*tKm  
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承兑||认付acceptance u9woEe?  
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单张承兑general acceptance 4BYE1 fUzd  
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有条件承兑qualified acceptance 8M*PML4r  
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附条件认付conditional acceptance v4 4}%$  
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部分认付partial acceptance   j:T/iH!YF  
    
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