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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。   b1Kt SRLV  
会计报表statement of account iBd6&?E?<  
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往来帐目account current [YfoQ1  
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现在往来帐||存款额current accout "(^XZAU#W  
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销货帐account sales Ve3z5d:^  
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共同计算帐项joint account hPDKxYD]f  
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未决帐项outstanding account 8w&-O~M  
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贷方帐项credit account||creditor account d9#Vq=H /  
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借方帐项debit account||debtor account Yf w>x[#e  
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应付帐||应付未付帐account payable D(#f`Fj;  
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应收帐||应收未收帐account receivable /SD}`GxH  
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新交易||新帐new account MzJCiX^  
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未决帐||老帐old account WQK<z!W5  
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现金帐cash account .f\LzZ-I:  
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流水帐running account b(H{i}{]  
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过期帐||延滞帐overdue account||pastdue account H U|.5tP  
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杂项帐户sundry account { i5?R,a)  
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详细帐单||明细表detail account >rSjP1-F  
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呆帐bad account 'solCAy  
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会计项目title of account S$6|K Y u  
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会计薄||帐薄account-book =~#mF<z5  
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营业报告书||损益计算表account of budiness||business report #8$?# dT  
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借贷细帐||交验帐account rendered 6x+ujUBkK  
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明细帐account stated H;Wrcf2  
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与…银行开立一户头to open an account with YEL0h0gn  
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与…银行建立交易to keep account with aukcO ;oG<  
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继续记帐to keep account ER0 Yl  
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与…有交易to have an account with s :vNr@TS  
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作成会计帐||有往来帐项to make out an account with *ap,r&]#F  
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清算||清理债务to make up an account F O!Td  
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清洁帐目||与…停止交易to close ones account with g4K+AK  
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结帐to close an account 7?P'f3)fG  
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清理未付款to ask an account||to demand an account uEPp%&D.+  
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结清差额to balance the account with ?]Yic]$n  
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清算to settle an account||to liquidate an account||to square an account (tK_(gO  
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审查帐目||监查帐目to audit an account 5 jrR]X  
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检查帐目to examine an account pdu1 kL  
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转入A的帐户to charge the amount to As account /s?%ft#-9o  
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以计帐方式付款to pay on account -l[H]BAMXy  
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代理某人||为某人on ones account||on account of one [P2>KQ\  
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为自己计算||独立帐目on ones own account +y| B"}x  
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由某人收益并负风险on ones account and risk||for ones account and risk [* xdILj  
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由某人负担for ones account||for account of one {i>AQ+z61f  
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按某人指示||列入某人帐户by order and for account of one T;u;r@R/  
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列入5月份帐目for May account r] /Ej!|  
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编入某中帐项下to pass to the account of||to place to the account of N8]DzE0%  
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寄出清算书to send in an account||to send in render an account g0f 4>m  
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支票陈票人cheque drawer gX"  
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持票人cheque holder 'c~SE>  
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不记名支票cheque to bearer||bearer cheque ybpOk  
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记名支票||认人支票cheque to order 5$i(f8*  
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到期支票antedated cheque g Cp`J(2v:  
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未到期支票postdated cheque Cuylozj$&  
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保付支票certified cheque ; &rxwL  
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未获兑现支票,退票returned cheque =nHkFi@D=t  
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横线支票crossed cheque pZ $>Hh#  
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普通横线general crossing ^WU[+H ;  
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特别横线special crossing q'fOlq  
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空白支票blank cheque (4z_2a(Dl,  
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失效支票,过期支票stale cheque |5(CzXR]  
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普通支票open cheque 3h kEjR  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount j*?E~M.'1K  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges >q')%j  
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支票换现金||兑现to cash a cheque m[l&&(+J,  
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清理票款to clear a cheque oGXcu?ft  
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保证兑现to certify a cheque )#Ecm<.^  
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填写支票数额to fill up a cheque qU&v50n  
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支票上划线to cross a cheque 6."|m+D  
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开发支票to make out a cheque e Z L!Z!  
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签发支票,开立支票to draw a cheque||to issue a cheque =%77~q-HL  
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透支支票to overdraw a cheque )):D&wlq  
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背书支票to endorse a cheque pm}_\_  
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请付票款||清付票款to pay a cheque||to honour a cheque %@I= $8j  
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支票退票to dishonour a cheque >'3nsR  
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拒付支票to refuse a cheque xM&`>`;^e  
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拒付支票to stop payment of a cheque {FN CC*=  
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提示要求付款to present for payment UJ)( Sw  
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见票即付持票人payable to bearer }F_ =.w0  
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支付指定人payable to order s8*Q@0  
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已过期||无效out of date||stale @i>4 k  
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请给出票人R/D||refer to drawer {UuSNZ[^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hIo ^/_K  
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文字与数字不一致words and figures differ &*qAB)* *  
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时间已过account closed tIW~N g  
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停止付款payment stopped g-2(W   
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支票毁损cheque mutilated ByW,YKMy  
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汇款||寄钱to remit||to send money KiMEd373-  
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寄票供取款||支票支付to send a cheque for payment \r&9PkHWo  
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寄款人a remitter 7HEUmKb"  
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收款人a remittee ;c0z6E /  
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国外汇票foreign Bill gP>`DPgb^  
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国内汇票inland Bill (-hGb:  
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跟单汇票documentary bill \WZ]'o6  
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空头汇票accommodation bill $ g]'$PB  
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原始汇票original bill U|)CZcM  
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改写||换新票据renewed bill E@92hB4D"  
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即期汇票sight bill||bill on demand }ujl2uhM  
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…days after date||…days after date…日后付款 B0"55g*c  
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…months after date||…months after date…月后付款 cl O9l=g  
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见票后…日付款…days after sight||…days sight wJu,N(U  
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见票后…月付款…months after sight||…months sight e)A-.SRiO$  
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同组票据set of bills ;FO( mL(  
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单张汇票sola of exchange||sole of exchange ERz{, >G?  
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远期汇票usance bill||bill at usance L@>$ Aw  
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长期汇票long bill r%UsUj  
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短期汇票short bill O#72h]  
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逾期汇票overdue bill f S-PM3  
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宽限日期days of grace Q7@oAeNd  
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电汇telegraphic transfer (T.T) G;P y%8  
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邮汇postal order||postal note (Am.)||post office order||money order B&> z&!}  
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本票promissory note (P/N) 8T?D#,/   
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押汇负责书||押汇保证书letter of hypothecation Z~1uyr(  
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副保||抵押品||付属担保物collateral security &M{;[O{  
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担保书trust receipt||letter of indemnity 0)r ayzv  
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承兑||认付acceptance X.+|o@G  
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单张承兑general acceptance M@+Pq/f:  
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有条件承兑qualified acceptance qs!A)H#  
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附条件认付conditional acceptance x;{Hd;<YF  
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部分认付partial acceptance   +Jh1D_+!9  
    
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