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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。   D zE E:&*=  
会计报表statement of account _]_LF[  
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往来帐目account current LiF.w:}  
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现在往来帐||存款额current accout @@; 1%z  
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销货帐account sales :g/{(#E@Z  
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共同计算帐项joint account 1k`|[l^  
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未决帐项outstanding account 75PS^5T,  
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贷方帐项credit account||creditor account m/cx|b3hqv  
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借方帐项debit account||debtor account 40rZ~!}  
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应付帐||应付未付帐account payable Z#%}K Z  
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应收帐||应收未收帐account receivable r';H xa '  
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未决帐||老帐old account g6HphRJ5s  
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现金帐cash account ?]759,Q3L  
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流水帐running account PV5-^Y"v  
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暂记帐||未定帐suspense account 721{Ga4~S  
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过期帐||延滞帐overdue account||pastdue account 3Pw %[q=g  
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杂项帐户sundry account T2;v<(  
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详细帐单||明细表detail account 7Y$4MMNQ  
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呆帐bad account S.zg&   
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会计项目title of account 6{Krw \0  
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会计薄||帐薄account-book KqT#zj  
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营业报告书||损益计算表account of budiness||business report jV(xYA3  
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借贷细帐||交验帐account rendered -N /8Ho  
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明细帐account stated ,)B~cic'u  
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与…银行建立交易to keep account with 3[00-~&U  
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继续记帐to keep account >S-N|uR6  
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与…有交易to have an account with r-1yJ  
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作成会计帐||有往来帐项to make out an account with V)WIfRs  
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清算||清理债务to make up an account n ##w[7B*  
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结帐to close an account o3V\   
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结清差额to balance the account with ||JUP}eP  
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清算to settle an account||to liquidate an account||to square an account kN.;;HFq#  
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审查帐目||监查帐目to audit an account B hxs(NO  
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检查帐目to examine an account JD#x+~pb,8  
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转入A的帐户to charge the amount to As account [K&%l]P7  
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以计帐方式付款to pay on account  ,U3  
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为自己计算||独立帐目on ones own account A#. %7S  
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由某人收益并负风险on ones account and risk||for ones account and risk ~Jk& !IE2  
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按某人指示||列入某人帐户by order and for account of one UDH Wl_%L  
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列入5月份帐目for May account A`n>9|R  
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寄出清算书to send in an account||to send in render an account ~[HzGm%  
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支票陈票人cheque drawer $*ff] >#  
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持票人cheque holder cUY-  
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不记名支票cheque to bearer||bearer cheque PVIOe}N  
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记名支票||认人支票cheque to order XQo\27Fo  
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到期支票antedated cheque DpRMXo[  
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未到期支票postdated cheque @ap!3o8,9  
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保付支票certified cheque "^#O7.oVi+  
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未获兑现支票,退票returned cheque ,Kv6!ib6Q  
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横线支票crossed cheque ^B<-.(F  
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普通横线general crossing ZFtx&vr P  
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空白支票blank cheque > "hP  
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失效支票,过期支票stale cheque hi(b\ ABx  
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普通支票open cheque %e:+@%]  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount x// uF  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges /we]i1-9  
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支票换现金||兑现to cash a cheque ,J+L_S+B~  
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清理票款to clear a cheque U!Zj%H1XQ0  
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保证兑现to certify a cheque qHgtd+ I  
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填写支票数额to fill up a cheque ?kZ-,@h:  
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支票上划线to cross a cheque QPLWRZu@  
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开发支票to make out a cheque F-o?tU  
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签发支票,开立支票to draw a cheque||to issue a cheque q$yg^:] 2  
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透支支票to overdraw a cheque A9SL|9Q  
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背书支票to endorse a cheque t>%b[ (a  
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请付票款||清付票款to pay a cheque||to honour a cheque ?-Of\fNu  
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支票退票to dishonour a cheque \VIY[6sn\M  
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拒付支票to refuse a cheque ZGX"Vn|YL  
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拒付支票to stop payment of a cheque 2P'Vp7f6 Y  
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提示要求付款to present for payment Cb<7?),vK  
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见票即付持票人payable to bearer a9^})By&  
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已过期||无效out of date||stale 6K8v:yYPa  
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请给出票人R/D||refer to drawer )q4nyT>M  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \ j)c?1*$  
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文字与数字不一致words and figures differ W6EEC<$JL  
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支票 #LR6wEk  
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时间已过account closed BSSehe*  
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更改处应加盖印章alterations require initials f]Aa$\@b  
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时间已过effects not cleared ^"/TWl>jB  
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停止付款payment stopped @c8RlW/A  
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支票毁损cheque mutilated SU7,uxF  
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汇款||寄钱to remit||to send money V+0pvgS[  
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寄票供取款||支票支付to send a cheque for payment u, 72Mm>  
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寄款人a remitter ^eRbp?H*T  
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收款人a remittee Pa|*Jcr  
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国内汇票inland Bill +'[*ikxD=g  
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跟单汇票documentary bill X1u\si%.4S  
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空头汇票accommodation bill V3 ~&R:Z9e  
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原始汇票original bill _w5c-\-PUM  
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改写||换新票据renewed bill 1yc$b+TH  
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即期汇票sight bill||bill on demand h)r=+Q\'(S  
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…days after date||…days after date…日后付款 Y1DbBDk  
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…months after date||…months after date…月后付款 CT=5V@_u\  
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见票后…日付款…days after sight||…days sight p<RIvSqM  
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见票后…月付款…months after sight||…months sight A{Y/eG8  
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同组票据set of bills SXV f& 8  
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单张汇票sola of exchange||sole of exchange ~ #P` 7G  
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远期汇票usance bill||bill at usance 6.3qux9  
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长期汇票long bill A^7}:[s20  
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短期汇票short bill XpP}(A@G  
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逾期汇票overdue bill p xQh;w  
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宽限日期days of grace aw1 f;&K4  
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电汇telegraphic transfer (T.T) N6/;p]|  
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邮汇postal order||postal note (Am.)||post office order||money order m^1'aO_;q  
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本票promissory note (P/N) y6Ea_v  
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押汇负责书||押汇保证书letter of hypothecation ap.L=vn  
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副保||抵押品||付属担保物collateral security }Ld eU:E4  
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担保书trust receipt||letter of indemnity NAEAv Xj  
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承兑||认付acceptance 3rVWehCv  
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单张承兑general acceptance t p3 !6I6  
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有条件承兑qualified acceptance ?8@EBPpC  
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附条件认付conditional acceptance oD7^9=#  
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部分认付partial acceptance   aX(Y `g)|  
    
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