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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。   5PZ!ZO&  
会计报表statement of account <$s sU{5  
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往来帐目account current %m dtVQ@  
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现在往来帐||存款额current accout vVSDPlN;  
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销货帐account sales ^wWbW&<Tg  
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共同计算帐项joint account P~{8L.w!>W  
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未决帐项outstanding account p&RC#wYu  
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贷方帐项credit account||creditor account BZ:tVfg.  
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借方帐项debit account||debtor account $O*@Jg=  
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应付帐||应付未付帐account payable Bz_'>6w  
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应收帐||应收未收帐account receivable gm)Uyr$  
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新交易||新帐new account ?nW>' z  
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未决帐||老帐old account p}JOiiHa  
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现金帐cash account %a~/q0o>  
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流水帐running account ;9k>; g3m  
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暂记帐||未定帐suspense account #_35bg4h{  
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过期帐||延滞帐overdue account||pastdue account '3672wF/  
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杂项帐户sundry account WSHPh hM  
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详细帐单||明细表detail account [oTe8^@[  
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呆帐bad account _h!.gZB3  
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会计项目title of account en< $.aY  
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会计薄||帐薄account-book 0ae8Xm3J@R  
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营业报告书||损益计算表account of budiness||business report 1/Ts .\K3  
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借贷细帐||交验帐account rendered #Lhv=0op  
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明细帐account stated ^AP8T8v  
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与…银行开立一户头to open an account with jfuHZ^YA  
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与…银行建立交易to keep account with =5+*TL`  
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继续记帐to keep account F_ F"3'[  
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与…有交易to have an account with CZ5\Et6r  
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作成会计帐||有往来帐项to make out an account with P=94  
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清算||清理债务to make up an account ZL!u$)(V  
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清洁帐目||与…停止交易to close ones account with u7!9H<{>P  
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结帐to close an account o<`hj&s  
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清理未付款to ask an account||to demand an account ?E([Nc0T  
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结清差额to balance the account with J Wn26,  
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清算to settle an account||to liquidate an account||to square an account m@4Dz|  
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审查帐目||监查帐目to audit an account jj5S+ >4  
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检查帐目to examine an account TQa}Ps  
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转入A的帐户to charge the amount to As account [{x}# oRSE  
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以计帐方式付款to pay on account Jz@~$L  
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代理某人||为某人on ones account||on account of one + EET o):  
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为自己计算||独立帐目on ones own account Z~5) )5Ye;  
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由某人收益并负风险on ones account and risk||for ones account and risk Gz[yD ~6a  
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由某人负担for ones account||for account of one }r:o8+4  
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按某人指示||列入某人帐户by order and for account of one [|}I S@  
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列入5月份帐目for May account 1yy?1&88S  
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编入某中帐项下to pass to the account of||to place to the account of jlEz]@ i  
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寄出清算书to send in an account||to send in render an account bOS)vt*V  
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支票薄cheque book i!wU8 @  
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支票陈票人cheque drawer G#M)5'Q]U  
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持票人cheque holder H}@:Bri  
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不记名支票cheque to bearer||bearer cheque F MfpjuHk  
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记名支票||认人支票cheque to order cs9^&N:w[  
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到期支票antedated cheque .8hI ad  
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未到期支票postdated cheque 1v o)]ff  
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保付支票certified cheque L74Mz]v  
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未获兑现支票,退票returned cheque X1L@ G  
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横线支票crossed cheque v gN!9  
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普通横线general crossing gk]QR.  
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特别横线special crossing yD WIflP0;  
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空白支票blank cheque ?Ua,ba*  
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失效支票,过期支票stale cheque 5dBftTv?  
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普通支票open cheque 6iC>CY3CG  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount xn8K OwX%  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges .Po"qoGy  
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支票换现金||兑现to cash a cheque J0G@]H  
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清理票款to clear a cheque Hxu5Dx5![  
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保证兑现to certify a cheque Z9{~t  
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填写支票数额to fill up a cheque _k84#E0  
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支票上划线to cross a cheque l.YE@EL  
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开发支票to make out a cheque ;p`1Y<d-O  
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签发支票,开立支票to draw a cheque||to issue a cheque V&mkS  
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透支支票to overdraw a cheque uU  d"l,V  
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背书支票to endorse a cheque 2a d|v]  
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请付票款||清付票款to pay a cheque||to honour a cheque SX4*804a_  
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支票退票to dishonour a cheque wMa8HeBE\  
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拒付支票to refuse a cheque hgU;7R,?ir  
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拒付支票to stop payment of a cheque hBgE%#`s  
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提示要求付款to present for payment Q%e<0t7  
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见票即付持票人payable to bearer N8A)lYT]_u  
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支付指定人payable to order M/S~"iD  
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已过期||无效out of date||stale Yf0 KG  
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请给出票人R/D||refer to drawer qS?o22  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]545:)Q1  
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文字与数字不一致words and figures differ Dka,v  
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支票 *_D/_Rp7  
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时间已过account closed <rC%$tr  
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更改处应加盖印章alterations require initials 2A_1E \  
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时间已过effects not cleared }`=7%b`-?  
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停止付款payment stopped HT<p=o'$Z  
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支票毁损cheque mutilated 1$ Hou   
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汇款||寄钱to remit||to send money Q/o,2R  
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寄票供取款||支票支付to send a cheque for payment $J1`.Q>)4  
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寄款人a remitter !Z_+H<fi+I  
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收款人a remittee bM?gAY]mB8  
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国外汇票foreign Bill (d4btcg  
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国内汇票inland Bill UZ<K'H,q  
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跟单汇票documentary bill m%0 -3 c(  
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空头汇票accommodation bill Vn5T Jw  
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原始汇票original bill xn*$Ty+  
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改写||换新票据renewed bill exq5Zc%  
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即期汇票sight bill||bill on demand I|rb"bG  
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…days after date||…days after date…日后付款 Sf S3}Tn[  
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…months after date||…months after date…月后付款 Mj;V.Y  
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见票后…日付款…days after sight||…days sight 2.3_FXSt  
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见票后…月付款…months after sight||…months sight vH+g*A0S<  
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同组票据set of bills 5{'hsC  
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单张汇票sola of exchange||sole of exchange ZA="Dac  
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远期汇票usance bill||bill at usance C  @ XS  
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长期汇票long bill HAn{^8"@  
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短期汇票short bill -,")GA+[7  
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逾期汇票overdue bill cUq]PC$|  
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宽限日期days of grace _r-LX"  
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电汇telegraphic transfer (T.T) ZxvH1qx8  
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邮汇postal order||postal note (Am.)||post office order||money order ox&5} &\  
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本票promissory note (P/N) 4K^cj2 X  
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押汇负责书||押汇保证书letter of hypothecation dBI-y6R  
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副保||抵押品||付属担保物collateral security 2}&ERW  
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担保书trust receipt||letter of indemnity R%.`h  
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承兑||认付acceptance F>\,`wP  
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单张承兑general acceptance 2 `AdNt,  
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有条件承兑qualified acceptance jz f~n~  
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附条件认付conditional acceptance =>'8<"M5z  
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部分认付partial acceptance   Q+1ot,R  
    
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