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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。   U"K%ip:Wd  
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往来帐目account current r4 ;nkx  
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现在往来帐||存款额current accout smX&B,&@  
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销货帐account sales I0sw/,J/Z  
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共同计算帐项joint account HE3x0H}o>  
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未决帐项outstanding account YuzgR;Z  
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贷方帐项credit account||creditor account 9jrlB0  
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借方帐项debit account||debtor account q6V\n:hKV  
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应付帐||应付未付帐account payable fvw&y+|y!  
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应收帐||应收未收帐account receivable 2(NN QU@Uz  
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新交易||新帐new account tfq; KR  
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未决帐||老帐old account 7a'@NgiGg  
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现金帐cash account y ;T=u(}  
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过期帐||延滞帐overdue account||pastdue account D*o[a#2_  
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杂项帐户sundry account }e0)=*;l  
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详细帐单||明细表detail account +UC-  
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呆帐bad account %y}l^P5z  
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会计项目title of account Ww$ ?X LF  
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会计薄||帐薄account-book %O_Ed {G4t  
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营业报告书||损益计算表account of budiness||business report {QRrAi  
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借贷细帐||交验帐account rendered gzD NMM  
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明细帐account stated V[N4 { c  
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与…银行建立交易to keep account with ;3H#8x-  
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继续记帐to keep account M;Dk$B{;R  
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清算||清理债务to make up an account M >BcYbXf  
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结帐to close an account dLs40 -R  
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清理未付款to ask an account||to demand an account C;&44cU/]  
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结清差额to balance the account with 1|c\^;cTkt  
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清算to settle an account||to liquidate an account||to square an account # ~SQujgB  
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审查帐目||监查帐目to audit an account @+3@Z?!SZ  
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检查帐目to examine an account D /$$"AT  
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以计帐方式付款to pay on account x[,HK{U|t  
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为自己计算||独立帐目on ones own account U2D E"  
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由某人收益并负风险on ones account and risk||for ones account and risk ` R;6]/I?  
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按某人指示||列入某人帐户by order and for account of one ZR~ *Yof y  
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列入5月份帐目for May account vpoeK'bi,  
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编入某中帐项下to pass to the account of||to place to the account of -/>SdR$D7  
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寄出清算书to send in an account||to send in render an account Ut;, Z  
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持票人cheque holder 9V]\,mD=  
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不记名支票cheque to bearer||bearer cheque H'fmQf  
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记名支票||认人支票cheque to order 8Bvc# +B  
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到期支票antedated cheque jY>BU&  
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未到期支票postdated cheque TA=VfA B  
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保付支票certified cheque 9?xMsu-H  
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未获兑现支票,退票returned cheque H"_ZqEg  
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横线支票crossed cheque 5&WYL  
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普通横线general crossing mM| 313  
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特别横线special crossing *~~&*&+  
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空白支票blank cheque ZJCD)?]=3  
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失效支票,过期支票stale cheque 86bl'FdKS  
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普通支票open cheque %UEV['=  
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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%sX`#y  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges aJ[K'5|  
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支票换现金||兑现to cash a cheque "I"(yiKD  
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清理票款to clear a cheque Ho3$T  
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保证兑现to certify a cheque [i7Ug.Oi"  
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填写支票数额to fill up a cheque eGZ{%\PH<  
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支票上划线to cross a cheque 4%h@K(iN  
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开发支票to make out a cheque J|k~e,C  
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签发支票,开立支票to draw a cheque||to issue a cheque [I*BEJ;W'  
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透支支票to overdraw a cheque X{SD3j=G#  
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背书支票to endorse a cheque iV8j(HV  
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请付票款||清付票款to pay a cheque||to honour a cheque MV"aO@  
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支票退票to dishonour a cheque }gY:VDW  
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拒付支票to refuse a cheque Y|bCbaF  
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拒付支票to stop payment of a cheque :'-FaGy  
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提示要求付款to present for payment $x T'cl/IH  
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见票即付持票人payable to bearer \TM%,RC3K  
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已过期||无效out of date||stale I~lX53D  
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请给出票人R/D||refer to drawer 't3/< h<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?A7&SdJaO  
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文字与数字不一致words and figures differ /M>8ad  
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时间已过account closed Cs$wgm*  
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更改处应加盖印章alterations require initials /YYI 4  
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时间已过effects not cleared r=[T5,L(s  
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停止付款payment stopped Kx.I'_Qk  
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支票毁损cheque mutilated X&sXss<fO%  
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汇款||寄钱to remit||to send money d *ch.((-  
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寄票供取款||支票支付to send a cheque for payment MKS iOM  
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寄款人a remitter o9+ "6V|.  
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收款人a remittee SBo>\<@  
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国内汇票inland Bill i8A{DMc,U  
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跟单汇票documentary bill FHWzwi*u}  
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空头汇票accommodation bill \ } ,="  
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原始汇票original bill i Qsv^K!\  
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改写||换新票据renewed bill |r*btyOJk  
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即期汇票sight bill||bill on demand |&vQ1o|}  
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…days after date||…days after date…日后付款 #;GIvfW  
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…months after date||…months after date…月后付款 $P#Cf&R  
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见票后…日付款…days after sight||…days sight 7e$\|~<  
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见票后…月付款…months after sight||…months sight hYRGIpu5  
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同组票据set of bills 7MIu-x|  
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单张汇票sola of exchange||sole of exchange G4g <PFx  
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远期汇票usance bill||bill at usance @=ABO"CQ  
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长期汇票long bill k]FP1\Y  
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短期汇票short bill s>`$]6wPa  
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逾期汇票overdue bill >QRpRHtb  
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宽限日期days of grace <(x[Qp/5P  
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电汇telegraphic transfer (T.T)  4"72  
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邮汇postal order||postal note (Am.)||post office order||money order HrQB zS  
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本票promissory note (P/N) V D+TJ` r  
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押汇负责书||押汇保证书letter of hypothecation *njdqr2c~  
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副保||抵押品||付属担保物collateral security I$sJ8\|gw'  
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担保书trust receipt||letter of indemnity @? 4-  
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承兑||认付acceptance 9?<WRM3a>  
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单张承兑general acceptance e"HA.t[A  
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有条件承兑qualified acceptance ^(7<L<H  
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附条件认付conditional acceptance EJ7}h?a]U_  
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部分认付partial acceptance   b4%sOn,  
    
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