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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。   WNO!6*+  
会计报表statement of account lF#p1H>\  
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往来帐目account current c( 8>|^M  
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现在往来帐||存款额current accout w#!b #TNc  
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销货帐account sales Q:^.Qs"IK  
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共同计算帐项joint account *-`-P  
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未决帐项outstanding account <,+nS%a  
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贷方帐项credit account||creditor account fWs@ZCt  
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借方帐项debit account||debtor account C8W4~~1S  
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应付帐||应付未付帐account payable L+D9ZE]  
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应收帐||应收未收帐account receivable D^ )?*(  
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新交易||新帐new account rsn^Y C  
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未决帐||老帐old account _lMSW6  
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现金帐cash account }l7@:ezZZ7  
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流水帐running account c^1tXu|&  
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暂记帐||未定帐suspense account "cz'|z`  
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过期帐||延滞帐overdue account||pastdue account 4o|<zn  
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杂项帐户sundry account /m|U2rrqb  
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详细帐单||明细表detail account 722:2 {  
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呆帐bad account mtmTlGp6Lc  
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会计项目title of account [`kk<$=,&  
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会计薄||帐薄account-book SQ DfDrYP  
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营业报告书||损益计算表account of budiness||business report nJ}@9v F/  
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借贷细帐||交验帐account rendered E[cH/Rm  
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明细帐account stated ERy=lP~gV  
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与…银行建立交易to keep account with OT0IGsJ"'  
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继续记帐to keep account 6Yl+IP];i  
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与…有交易to have an account with >p'{!k  
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清算||清理债务to make up an account 7pou(U  
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清洁帐目||与…停止交易to close ones account with fm L8n<1  
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结帐to close an account &isKU 8n  
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清理未付款to ask an account||to demand an account d&\3}uH  
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结清差额to balance the account with t cO{CI  
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清算to settle an account||to liquidate an account||to square an account I]DD5l}\  
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审查帐目||监查帐目to audit an account 0)M8Tm0$  
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检查帐目to examine an account 6]4#8tR1_  
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以计帐方式付款to pay on account Bp3E)l  
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代理某人||为某人on ones account||on account of one OZ+v ~'oD  
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为自己计算||独立帐目on ones own account ^lAM /  
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由某人收益并负风险on ones account and risk||for ones account and risk NC#F:M;b  
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由某人负担for ones account||for account of one d 8DU[p  
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按某人指示||列入某人帐户by order and for account of one ]S% (l,  
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列入5月份帐目for May account sl `jovT[Y  
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编入某中帐项下to pass to the account of||to place to the account of \gk.[={^P  
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寄出清算书to send in an account||to send in render an account !: ^q_q4  
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支票薄cheque book ,|{`(y/v  
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支票陈票人cheque drawer yGdX >h  
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持票人cheque holder #GE]]7:Na  
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不记名支票cheque to bearer||bearer cheque z#^fS |  
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记名支票||认人支票cheque to order ]>t~Bcn m  
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到期支票antedated cheque L~Gr,i  
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未到期支票postdated cheque V4:/LNq_]  
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保付支票certified cheque ]YgR  
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未获兑现支票,退票returned cheque <RY =y?%z  
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横线支票crossed cheque C/e.BXA  
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普通横线general crossing um.ZAS_kmc  
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特别横线special crossing 'J,UKK\5  
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空白支票blank cheque ZnEgU}g<2  
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失效支票,过期支票stale cheque B\J[O5},  
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普通支票open cheque -9b=-K.y  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount f 2WVg;Z  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges N[_T3(  
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支票换现金||兑现to cash a cheque Wg|6{'a  
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清理票款to clear a cheque $u<;X^  
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保证兑现to certify a cheque 8-;.Ejz!\A  
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填写支票数额to fill up a cheque IVxJN(N^  
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支票上划线to cross a cheque z 0?MeH#  
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开发支票to make out a cheque AF:_&gF  
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签发支票,开立支票to draw a cheque||to issue a cheque rCo}^M4Pb  
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透支支票to overdraw a cheque ! Vl)aL  
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背书支票to endorse a cheque tar/no  
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请付票款||清付票款to pay a cheque||to honour a cheque (\qf>l+*  
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拒付支票to refuse a cheque "C}<umJ'  
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拒付支票to stop payment of a cheque :"y2u   
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提示要求付款to present for payment h8WM4 PK  
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见票即付持票人payable to bearer GN(,`y  
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已过期||无效out of date||stale -V2f.QE%  
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请给出票人R/D||refer to drawer }x|q*E\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #HP-ne; #  
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文字与数字不一致words and figures differ 07=I&Pum  
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时间已过account closed ES^J RX  
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停止付款payment stopped @#^Y# rxb  
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支票毁损cheque mutilated 9,&xG\z=  
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汇款||寄钱to remit||to send money -Ju; i<  
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寄票供取款||支票支付to send a cheque for payment @@-TW`G7  
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寄款人a remitter KSS]%66Y  
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国内汇票inland Bill 3 G<4rH]  
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跟单汇票documentary bill \et2aX !  
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空头汇票accommodation bill {_Ll'S  
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原始汇票original bill <s\ZqL$ f  
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改写||换新票据renewed bill T>b"Gj /  
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即期汇票sight bill||bill on demand M=&,+#z<V  
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…days after date||…days after date…日后付款 FIVC~LDd  
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…months after date||…months after date…月后付款 TXyiC S3  
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见票后…日付款…days after sight||…days sight Y.tT#J^=  
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见票后…月付款…months after sight||…months sight h9}*_qc&kV  
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同组票据set of bills q TN)2G  
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单张汇票sola of exchange||sole of exchange &|RTLGwX  
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远期汇票usance bill||bill at usance |KS,k|).  
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长期汇票long bill r;[=y<Yf  
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短期汇票short bill a@q c?  
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逾期汇票overdue bill CAs:>s '8  
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宽限日期days of grace n;N79`mZC  
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电汇telegraphic transfer (T.T) CPRVSN0b{4  
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邮汇postal order||postal note (Am.)||post office order||money order p@4GI[4  
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本票promissory note (P/N) Z f\~Cl  
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押汇负责书||押汇保证书letter of hypothecation (4A'$O2  
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副保||抵押品||付属担保物collateral security 3Ioe#*5\  
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担保书trust receipt||letter of indemnity \P?X`]NwnO  
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承兑||认付acceptance N~mr@rXC  
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单张承兑general acceptance sAL ]N][Y  
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有条件承兑qualified acceptance Wx{E\ l  
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附条件认付conditional acceptance sEdz`F  
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部分认付partial acceptance   "Nj/{BU  
    
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