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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。   OjsMT]  
会计报表statement of account ]%Lk#BA@A  
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往来帐目account current H8h,JBg5<F  
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现在往来帐||存款额current accout KouIzWf.  
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销货帐account sales uOJso2Mx  
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共同计算帐项joint account emG1Wyl  
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未决帐项outstanding account uo3o[ H&#  
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贷方帐项credit account||creditor account {CQI*\O  
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借方帐项debit account||debtor account R]N"P:wf@  
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应付帐||应付未付帐account payable K}QZdN']  
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应收帐||应收未收帐account receivable `FByME  
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新交易||新帐new account qjH/E6GGg  
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未决帐||老帐old account 35Fs/Gf-n  
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现金帐cash account e84O 6K6o  
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流水帐running account Iy@6cd,)S  
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暂记帐||未定帐suspense account Ha~} NO  
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过期帐||延滞帐overdue account||pastdue account DS=Dg@y  
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杂项帐户sundry account `A$zLqz)Vm  
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详细帐单||明细表detail account ]Mj N)%hT  
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呆帐bad account Y"E*#1/  
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会计项目title of account 59k-,lyU,  
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会计薄||帐薄account-book "*N]Y^6/A  
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营业报告书||损益计算表account of budiness||business report (ljoD[kZ  
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借贷细帐||交验帐account rendered |L~RC  
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明细帐account stated }c'T]h\S  
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与…银行开立一户头to open an account with $rH}2  
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与…银行建立交易to keep account with !6eF8T  
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继续记帐to keep account k Hh0&~ (  
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与…有交易to have an account with t#=FFQOt  
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作成会计帐||有往来帐项to make out an account with \(ju0qFqH  
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清算||清理债务to make up an account %Q|Hvjk=E  
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清洁帐目||与…停止交易to close ones account with yQ qu Gu  
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结帐to close an account rY]QTS">o  
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清理未付款to ask an account||to demand an account C7_#D O6"  
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结清差额to balance the account with a<v!5 \dq!  
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清算to settle an account||to liquidate an account||to square an account "j?\Ze*  
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审查帐目||监查帐目to audit an account 9NausE40  
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检查帐目to examine an account I'%ASZ  
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转入A的帐户to charge the amount to As account YH'j"|{  
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以计帐方式付款to pay on account yo_;j@BGR  
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代理某人||为某人on ones account||on account of one >m8~Fs0  
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为自己计算||独立帐目on ones own account Z,5B(Xj  
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由某人收益并负风险on ones account and risk||for ones account and risk NLF 6O9  
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由某人负担for ones account||for account of one )1o<}7  
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按某人指示||列入某人帐户by order and for account of one esK0H<]  
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列入5月份帐目for May account wv& #lM(  
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编入某中帐项下to pass to the account of||to place to the account of n0tVAH'>  
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寄出清算书to send in an account||to send in render an account W^N|+$g>H  
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支票薄cheque book ysFp`  
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支票陈票人cheque drawer 10W6wIqK  
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持票人cheque holder H/N4t Wk"  
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不记名支票cheque to bearer||bearer cheque  7 j8Ou3  
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记名支票||认人支票cheque to order bW^JR,  
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到期支票antedated cheque pgEDh^[MW  
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未到期支票postdated cheque w'7=CzfYn  
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保付支票certified cheque !8OgaMngzF  
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未获兑现支票,退票returned cheque +a0` ,Jc  
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横线支票crossed cheque !Z<=PdI1Ys  
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普通横线general crossing =Hx]K8N)  
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特别横线special crossing Kjt\A]R%  
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空白支票blank cheque fs0Eb VDF  
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失效支票,过期支票stale cheque P7\?WN$p  
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普通支票open cheque .?kq\.rQ  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount z]R%'LGu  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges fwNj@fl_,e  
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支票换现金||兑现to cash a cheque ;OZl' . %`  
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清理票款to clear a cheque hkMV A  
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保证兑现to certify a cheque ?AK`M #M  
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填写支票数额to fill up a cheque L~AU4Q0o  
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支票上划线to cross a cheque N(V_P[]"*,  
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开发支票to make out a cheque Jj?HOtaM  
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签发支票,开立支票to draw a cheque||to issue a cheque eph2&)D}Ep  
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透支支票to overdraw a cheque FzNj':D  
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背书支票to endorse a cheque 5RAhm0Op~.  
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请付票款||清付票款to pay a cheque||to honour a cheque I]hjv  
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支票退票to dishonour a cheque c g)> A  
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拒付支票to refuse a cheque NGJst_  
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拒付支票to stop payment of a cheque r8?p6E  
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提示要求付款to present for payment c@Br_ -  
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见票即付持票人payable to bearer J/ Lf(;C_  
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支付指定人payable to order [N Afy~X *  
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已过期||无效out of date||stale W=3#oX.GsU  
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请给出票人R/D||refer to drawer =yz" xWH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds G;flj}z  
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文字与数字不一致words and figures differ g4b#U\D@)/  
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支票 Ak,JPz T  
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时间已过account closed cM3B5Lp  
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更改处应加盖印章alterations require initials hNsi  8/  
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时间已过effects not cleared @B (oq1i@  
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停止付款payment stopped RSh_~qMX  
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支票毁损cheque mutilated s$isDG#Sr  
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汇款||寄钱to remit||to send money Y4 HN1  
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寄票供取款||支票支付to send a cheque for payment _*6]4\;  
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寄款人a remitter )g dLb}  
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收款人a remittee sFz0:SqhE  
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国外汇票foreign Bill  x)Bbo9J  
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国内汇票inland Bill wpM2{NTP  
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跟单汇票documentary bill 7/IL" D  
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空头汇票accommodation bill &M}X$k I  
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原始汇票original bill BA: x*(%~  
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改写||换新票据renewed bill uKP4ur@1  
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即期汇票sight bill||bill on demand RH;ulAD6(~  
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…days after date||…days after date…日后付款 HXa[0VOx  
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…months after date||…months after date…月后付款 "5V;~}=S  
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见票后…日付款…days after sight||…days sight T"z<D+ pN  
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见票后…月付款…months after sight||…months sight Pz2 b  
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同组票据set of bills 58s-RO6  
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单张汇票sola of exchange||sole of exchange [nO3%7t@  
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远期汇票usance bill||bill at usance ^y/Es2A#t  
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长期汇票long bill blgA`)GI  
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短期汇票short bill z{L'7  
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逾期汇票overdue bill 44ty,M3  
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宽限日期days of grace cz9J&Le>  
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电汇telegraphic transfer (T.T) l}uZxKuYx  
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邮汇postal order||postal note (Am.)||post office order||money order R2Tt6  
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本票promissory note (P/N) 2#.s{Bv  
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押汇负责书||押汇保证书letter of hypothecation  +|LM"  
lJdBUoO  
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副保||抵押品||付属担保物collateral security 9)oi_U.  
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担保书trust receipt||letter of indemnity N\PdX$  
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承兑||认付acceptance !.6n=r8 d  
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单张承兑general acceptance CV @P +  
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有条件承兑qualified acceptance 60~;UBm5O  
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附条件认付conditional acceptance lI? P_2AaS  
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部分认付partial acceptance   fbh,V%t7  
    
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