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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。   Y5PIR9-  
会计报表statement of account L-G186B$r  
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往来帐目account current kc/h]B  
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现在往来帐||存款额current accout $T]1<3\G  
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销货帐account sales BniFEW:<  
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共同计算帐项joint account "LXLUa03  
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未决帐项outstanding account O&d(FJZ  
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贷方帐项credit account||creditor account BFj@Z'7P  
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借方帐项debit account||debtor account "eh"' Z  
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应付帐||应付未付帐account payable Qpf BM  
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应收帐||应收未收帐account receivable >fs-_ >1d  
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新交易||新帐new account /1 n}IRuw  
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未决帐||老帐old account ~R!(%j ]  
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现金帐cash account -cq ~\m^6  
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暂记帐||未定帐suspense account \O7,CxD2  
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过期帐||延滞帐overdue account||pastdue account {"{J* QH  
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杂项帐户sundry account NG5H?hVN=  
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详细帐单||明细表detail account $8_*LR$  
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呆帐bad account O8dDoP\F2  
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会计项目title of account hb? |fi  
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会计薄||帐薄account-book rZpc"<U  
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营业报告书||损益计算表account of budiness||business report zROyG  
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借贷细帐||交验帐account rendered A]=?fyPh{'  
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明细帐account stated P<2yCovn`  
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与…银行开立一户头to open an account with (<%i8xu 2  
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与…银行建立交易to keep account with _B W$?:)9  
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继续记帐to keep account F ^ E(AE  
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与…有交易to have an account with D=dY4WwG  
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作成会计帐||有往来帐项to make out an account with 4 6e;UUf!d  
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清算||清理债务to make up an account ~:+g+Mf~[  
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清洁帐目||与…停止交易to close ones account with hc[GpZcw,  
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结帐to close an account z1V0WDVm  
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清理未付款to ask an account||to demand an account <!w-op2@ir  
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结清差额to balance the account with LRbevpZ,  
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清算to settle an account||to liquidate an account||to square an account g#70Sg*d  
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审查帐目||监查帐目to audit an account :*oI"U*f  
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检查帐目to examine an account Ok*:;G @  
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转入A的帐户to charge the amount to As account b(XhwkGVq  
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以计帐方式付款to pay on account @:c 1+  
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代理某人||为某人on ones account||on account of one c9'#G>&h~^  
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为自己计算||独立帐目on ones own account 5Y,e}+I>  
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由某人收益并负风险on ones account and risk||for ones account and risk rgP$\xn-  
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由某人负担for ones account||for account of one AX1\L |tJS  
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按某人指示||列入某人帐户by order and for account of one 4 5Ql7~  
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列入5月份帐目for May account Ia(A&Za  
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编入某中帐项下to pass to the account of||to place to the account of F*NIs:3;  
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寄出清算书to send in an account||to send in render an account @lmke>  
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支票薄cheque book tRXM8't   
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支票陈票人cheque drawer K]7@%cS  
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持票人cheque holder 9YvMJ  
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不记名支票cheque to bearer||bearer cheque %r>vZ/>a  
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记名支票||认人支票cheque to order  GN>T }  
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到期支票antedated cheque B;-oa;m:E=  
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未到期支票postdated cheque l,/5$JGnk  
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保付支票certified cheque 2?"9NQvz  
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未获兑现支票,退票returned cheque 97BL%_^k  
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横线支票crossed cheque "90 }H0(+  
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空白支票blank cheque G)putk@   
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失效支票,过期支票stale cheque "w A8J%:  
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普通支票open cheque ``Nj Nd  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount s$]I@;_  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges %bv<OMD  
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支票换现金||兑现to cash a cheque ; lK2]  
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清理票款to clear a cheque ?+TD2~rD(  
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保证兑现to certify a cheque 3 $RII -}>  
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填写支票数额to fill up a cheque W6*(Y  
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支票上划线to cross a cheque 3;Xs`dk  
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开发支票to make out a cheque |e\:0O?  
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签发支票,开立支票to draw a cheque||to issue a cheque %Cr- cR0  
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透支支票to overdraw a cheque 1E-$f  
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背书支票to endorse a cheque YvU#)M_h  
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请付票款||清付票款to pay a cheque||to honour a cheque FKzqJwT  
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拒付支票to refuse a cheque ]~oM'?&!  
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拒付支票to stop payment of a cheque B O"+m  
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提示要求付款to present for payment k{;:KW|  
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见票即付持票人payable to bearer 2<'gX>TW  
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支付指定人payable to order EuAa  
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已过期||无效out of date||stale K[9<a>D`  
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请给出票人R/D||refer to drawer (O&b:D/Y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zL{KK9Or  
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文字与数字不一致words and figures differ "47nc1T+n  
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时间已过account closed 59)PJ0E  
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停止付款payment stopped F!Uk`[L  
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支票毁损cheque mutilated ?2i``-|Wa  
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汇款||寄钱to remit||to send money 0)nU[CY  
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寄票供取款||支票支付to send a cheque for payment @Pa ;h  
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寄款人a remitter i#eb%9Mn  
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收款人a remittee :0]KIybt  
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国内汇票inland Bill T%:}/@  
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跟单汇票documentary bill `?La  
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空头汇票accommodation bill Q.!D2RZc  
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原始汇票original bill ;]'mx  
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改写||换新票据renewed bill jy6% CSWQ  
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即期汇票sight bill||bill on demand uNLA/hL+n  
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…days after date||…days after date…日后付款 c!j$ -Ovm  
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…months after date||…months after date…月后付款 RtN5\  
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见票后…日付款…days after sight||…days sight | tyVC=${  
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见票后…月付款…months after sight||…months sight /u5MAl.<[  
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同组票据set of bills 7]62=p2R  
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单张汇票sola of exchange||sole of exchange R>yoMk/u  
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远期汇票usance bill||bill at usance X=8y$Yy  
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长期汇票long bill 9-5H~<}fF  
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短期汇票short bill a~>+I~^K5q  
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逾期汇票overdue bill &gR)Y3  
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宽限日期days of grace .nl!KzO6g  
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电汇telegraphic transfer (T.T) >g+yw1nC  
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邮汇postal order||postal note (Am.)||post office order||money order 1DLAfsLlj  
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本票promissory note (P/N) )31{.c/  
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押汇负责书||押汇保证书letter of hypothecation 3dheT}XV?p  
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副保||抵押品||付属担保物collateral security wz`\R HL  
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担保书trust receipt||letter of indemnity IyK^` y  
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承兑||认付acceptance ,=>Ws:j  
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单张承兑general acceptance J,(@1R]KF:  
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有条件承兑qualified acceptance yM}~]aQ y  
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附条件认付conditional acceptance w :nYsuF  
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部分认付partial acceptance   .q90+9Ek=  
    
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