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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。   /~f'}]W  
会计报表statement of account >J>[& zS  
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往来帐目account current q#=(e:aCb  
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现在往来帐||存款额current accout W1=H8 O  
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销货帐account sales e;}7G  
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共同计算帐项joint account 3x'|]Ns  
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未决帐项outstanding account ` v@m-j6  
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贷方帐项credit account||creditor account 6MMOf\   
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借方帐项debit account||debtor account l3I:Q^x@  
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应付帐||应付未付帐account payable 'Xq| Kf (  
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现金帐cash account N.{ H,oO `  
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过期帐||延滞帐overdue account||pastdue account " h~Z u  
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杂项帐户sundry account ]e>w }L(gV  
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详细帐单||明细表detail account [KaAXv .X  
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呆帐bad account Pz|> "'  
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会计项目title of account ~{B7 k:  
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会计薄||帐薄account-book KNpl:g3{<Q  
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营业报告书||损益计算表account of budiness||business report (\hx` Yh=>  
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借贷细帐||交验帐account rendered xH(lm2kvT  
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明细帐account stated i6tf2oqO7  
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与…银行建立交易to keep account with l7259Ro~  
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继续记帐to keep account C]eSizS.  
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与…有交易to have an account with fk[-mZ  
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清算||清理债务to make up an account  V!ZC(  
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清洁帐目||与…停止交易to close ones account with ]Svt`0|}  
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结帐to close an account I^]2K0+x x  
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清理未付款to ask an account||to demand an account  u\x}8pn  
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结清差额to balance the account with M~#gRAUJ  
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清算to settle an account||to liquidate an account||to square an account <#y[gTJ<'>  
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审查帐目||监查帐目to audit an account @* jz o  
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检查帐目to examine an account N1S{suic  
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转入A的帐户to charge the amount to As account [M}{G5U.  
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以计帐方式付款to pay on account /cdC'g  
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代理某人||为某人on ones account||on account of one Bz-c$me1  
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由某人收益并负风险on ones account and risk||for ones account and risk @|m/djN5x  
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由某人负担for ones account||for account of one m%?pf2%I#  
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按某人指示||列入某人帐户by order and for account of one Z'W =\rl  
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列入5月份帐目for May account ^4hO  
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编入某中帐项下to pass to the account of||to place to the account of f:w?pE  
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寄出清算书to send in an account||to send in render an account qLG&WB  
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支票陈票人cheque drawer Fb>?1i`RN  
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持票人cheque holder e}7lBLK]*  
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不记名支票cheque to bearer||bearer cheque T/~f~Zz  
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记名支票||认人支票cheque to order ]7BvvQ  
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到期支票antedated cheque =v&hWjP  
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未到期支票postdated cheque  'KL0@l  
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保付支票certified cheque p)-^;=<B3  
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未获兑现支票,退票returned cheque +GN(Ug'R  
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横线支票crossed cheque BwpqNQN  
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普通横线general crossing |SSSH  
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特别横线special crossing lrE5^;/s1  
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空白支票blank cheque K@]4g49A/j  
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失效支票,过期支票stale cheque &Z@o Q  
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普通支票open cheque g:@#@1rB6  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ?l{nk5,?-Y  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 9cF[seE"0  
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支票换现金||兑现to cash a cheque h438`  
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清理票款to clear a cheque 2%m BK  
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保证兑现to certify a cheque ~36!?&eA8  
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填写支票数额to fill up a cheque k y7Gwc  
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支票上划线to cross a cheque S,UDezxg  
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开发支票to make out a cheque u6JM]kR  
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签发支票,开立支票to draw a cheque||to issue a cheque TvbE2Q;/UL  
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透支支票to overdraw a cheque  qX{+oy5  
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背书支票to endorse a cheque kffcm/  
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请付票款||清付票款to pay a cheque||to honour a cheque hwv/AnX~O  
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支票退票to dishonour a cheque z2GY:<s  
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拒付支票to refuse a cheque InI$:kJ  
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拒付支票to stop payment of a cheque s~X%Y<9l  
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提示要求付款to present for payment p`qgrI`  
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见票即付持票人payable to bearer dR]m8mdqc1  
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支付指定人payable to order z F;K  
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已过期||无效out of date||stale -KbYOb  
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请给出票人R/D||refer to drawer ?a]mDx>xh  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K3uRs{l|  
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文字与数字不一致words and figures differ !;'=iNOYR  
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时间已过account closed FpU>^'2]  
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更改处应加盖印章alterations require initials ?aMOZn?  
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时间已过effects not cleared \73ch  
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停止付款payment stopped Xn ;AZu^'R  
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支票毁损cheque mutilated bZV/l4TU  
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汇款||寄钱to remit||to send money { (}By/_  
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寄票供取款||支票支付to send a cheque for payment L /^I*p,  
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寄款人a remitter PUX;I0Cf  
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收款人a remittee WuW^GC{7  
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国内汇票inland Bill _<2E"PrT   
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跟单汇票documentary bill Om {'1  
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空头汇票accommodation bill S 6,.FYH  
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原始汇票original bill wH6aAV~1  
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改写||换新票据renewed bill *_g$MI  
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即期汇票sight bill||bill on demand H7+,*  
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…days after date||…days after date…日后付款 4I5Y,g{6+  
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…months after date||…months after date…月后付款 c_l"I9M#r  
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见票后…日付款…days after sight||…days sight _t}WsEQ+P  
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见票后…月付款…months after sight||…months sight HiJE}V;Vq  
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同组票据set of bills b*Q&CL  
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单张汇票sola of exchange||sole of exchange *s iFj CN<  
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远期汇票usance bill||bill at usance >~+ELVB&  
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长期汇票long bill n>U5R_T  
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短期汇票short bill )TM4R)r%)9  
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逾期汇票overdue bill =[jXe  
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宽限日期days of grace ?= fyc1  
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电汇telegraphic transfer (T.T) jsi!fx2Rm  
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邮汇postal order||postal note (Am.)||post office order||money order fw{gx  
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本票promissory note (P/N) HT1!5  
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押汇负责书||押汇保证书letter of hypothecation "OnGE$   
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副保||抵押品||付属担保物collateral security _n>,!vH  
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担保书trust receipt||letter of indemnity O]1(FWYy  
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承兑||认付acceptance s#=7IH30  
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单张承兑general acceptance n t7.?$  
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有条件承兑qualified acceptance (n9g kO&8"  
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附条件认付conditional acceptance xbYi.  
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部分认付partial acceptance   +@iA; 2&  
    
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