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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。   b~p <   
会计报表statement of account e# DAa  
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往来帐目account current ,$Mw/fA  
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现在往来帐||存款额current accout s?G@ k}{  
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销货帐account sales FWj~bn  
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共同计算帐项joint account h0`) =  
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未决帐项outstanding account />?d 2?  
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贷方帐项credit account||creditor account w?[)nlNW  
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借方帐项debit account||debtor account }5gQZ'ys'  
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应付帐||应付未付帐account payable `U1"WcN  
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应收帐||应收未收帐account receivable % ug`dZ/  
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新交易||新帐new account o)$sZ{` ="  
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未决帐||老帐old account T]:5y_4?[  
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现金帐cash account m'S- h' a  
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流水帐running account 6V8"[0U  
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暂记帐||未定帐suspense account 0I.7I#'3O  
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过期帐||延滞帐overdue account||pastdue account A}%sF MA  
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杂项帐户sundry account , w_Ew  
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详细帐单||明细表detail account `527vK 6  
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呆帐bad account lAoH@+dyA+  
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会计项目title of account <$UY{"?  
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会计薄||帐薄account-book _/KN98+  
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营业报告书||损益计算表account of budiness||business report 2"NJt9w  
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借贷细帐||交验帐account rendered pN?  
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明细帐account stated kMUjSa~\  
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与…银行开立一户头to open an account with +}% 4]O;  
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与…银行建立交易to keep account with |E|d"_Ma  
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继续记帐to keep account yw2sK7  
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与…有交易to have an account with )p 2kx  
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作成会计帐||有往来帐项to make out an account with ]H%y7kH8  
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清算||清理债务to make up an account d'q,:="c  
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清洁帐目||与…停止交易to close ones account with 6f(K'v  
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结帐to close an account !3E33  
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清理未付款to ask an account||to demand an account $QN} 2lJ>  
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结清差额to balance the account with 73 ix4C  
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清算to settle an account||to liquidate an account||to square an account ha&2V=  
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审查帐目||监查帐目to audit an account T5$db-^  
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检查帐目to examine an account xJlf}LEyF  
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转入A的帐户to charge the amount to As account /?C}PM  
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以计帐方式付款to pay on account Y)lYEhF  
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代理某人||为某人on ones account||on account of one %zsY=qT  
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为自己计算||独立帐目on ones own account #k?uY g8  
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由某人收益并负风险on ones account and risk||for ones account and risk O1xK\ogv  
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由某人负担for ones account||for account of one "=H(\ V  
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按某人指示||列入某人帐户by order and for account of one EIdEXAC(  
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列入5月份帐目for May account ;[) O{%s  
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编入某中帐项下to pass to the account of||to place to the account of 9fQ[:Hl"  
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寄出清算书to send in an account||to send in render an account j3=%J5<  
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支票陈票人cheque drawer 2e_m>I  
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持票人cheque holder Q  h~  
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不记名支票cheque to bearer||bearer cheque +Hd'*'c  
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记名支票||认人支票cheque to order u; G-46  
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到期支票antedated cheque IeN~ E'~  
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未到期支票postdated cheque /0 2-0mNv  
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保付支票certified cheque R1?LB"aN  
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未获兑现支票,退票returned cheque n?mV(?N  
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横线支票crossed cheque + 'V ,z  
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普通横线general crossing  ovsI2  
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特别横线special crossing m {?uR.O  
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空白支票blank cheque ~{$5JIpCm  
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失效支票,过期支票stale cheque ,}23  
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普通支票open cheque S*'  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Np2.X+  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges &pN/+,0E  
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支票换现金||兑现to cash a cheque w6G<&1iH  
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清理票款to clear a cheque pa2cM%48  
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保证兑现to certify a cheque C,G$C7$%  
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填写支票数额to fill up a cheque ST25RJC  
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支票上划线to cross a cheque -eQ70BXvB  
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开发支票to make out a cheque E;Q ,{{#  
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签发支票,开立支票to draw a cheque||to issue a cheque +/Qgl  
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透支支票to overdraw a cheque W>T6Wlxu`6  
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背书支票to endorse a cheque " twq#Alx  
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请付票款||清付票款to pay a cheque||to honour a cheque 5$Da\?Fpn  
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支票退票to dishonour a cheque ?h7(,39^>  
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拒付支票to refuse a cheque 61=D&lb  
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拒付支票to stop payment of a cheque 3lT>C'qq  
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提示要求付款to present for payment  b@m\ca  
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见票即付持票人payable to bearer ^L +@oS  
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文字与数字不一致words and figures differ #CYDh8X<i  
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支票 h(1o!$EU2  
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时间已过account closed P}RewMJ$L  
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时间已过effects not cleared ~.H*"  
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停止付款payment stopped !0k'fYCa  
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支票毁损cheque mutilated ]1k"'XG4,  
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汇款||寄钱to remit||to send money +dgHl_,i  
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寄票供取款||支票支付to send a cheque for payment 2V6kCy@V  
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收款人a remittee  <RaM@E  
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国外汇票foreign Bill -)Zp"  
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国内汇票inland Bill !`h^S)$  
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跟单汇票documentary bill CNkI9>L=W`  
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空头汇票accommodation bill d(X/N2~g  
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原始汇票original bill N R0"yJV >  
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改写||换新票据renewed bill , R;k>'.  
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即期汇票sight bill||bill on demand 4A {6)<e  
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…days after date||…days after date…日后付款 uG){0%nX  
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…months after date||…months after date…月后付款 /a7N:Z_Bz  
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见票后…日付款…days after sight||…days sight vi; yT.  
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见票后…月付款…months after sight||…months sight <To$Hb,NP  
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同组票据set of bills dIq*"Ry+~  
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单张汇票sola of exchange||sole of exchange *bl|[(pP  
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远期汇票usance bill||bill at usance +|6E~#zklY  
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长期汇票long bill +#Ga} e CM  
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短期汇票short bill DCSmEy`.  
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逾期汇票overdue bill Fgw$;W  
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宽限日期days of grace MZ%S3'  
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电汇telegraphic transfer (T.T) tpQ8 m(  
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邮汇postal order||postal note (Am.)||post office order||money order wpf  
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本票promissory note (P/N) 9Idgib&  
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押汇负责书||押汇保证书letter of hypothecation q9B5>Ye)  
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副保||抵押品||付属担保物collateral security (Eo#oX  
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担保书trust receipt||letter of indemnity ]8|peo{  
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承兑||认付acceptance t<yOTVah  
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单张承兑general acceptance 4~e6z(  
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有条件承兑qualified acceptance #4{9l SbU  
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附条件认付conditional acceptance dUP8[y  
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部分认付partial acceptance   /;9]LC.g  
    
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