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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。   23tX"e  
会计报表statement of account 4H6Fq*W{k  
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往来帐目account current 4;AF\De  
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现在往来帐||存款额current accout 7Vy_Cec1  
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销货帐account sales 9I/l+IS"X  
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共同计算帐项joint account &?R/6"J  
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未决帐项outstanding account j{Px}f(=  
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贷方帐项credit account||creditor account D>y5&`  
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借方帐项debit account||debtor account q~}oU5  
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应付帐||应付未付帐account payable 5@xR`g-  
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应收帐||应收未收帐account receivable B2kZ_4rB  
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新交易||新帐new account Kzn1ct{65!  
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未决帐||老帐old account /[_aK0U3  
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现金帐cash account y>=YMD  
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流水帐running account r{.pXf  
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暂记帐||未定帐suspense account T!]rdN!  
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过期帐||延滞帐overdue account||pastdue account N*36rR$^  
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杂项帐户sundry account `T*Y1@FV  
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详细帐单||明细表detail account MxpAh<u!vF  
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呆帐bad account bJn&Y  
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会计项目title of account JL4E`  
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会计薄||帐薄account-book w=fWW^>bP  
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营业报告书||损益计算表account of budiness||business report YD[AgToo0  
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借贷细帐||交验帐account rendered l| uiC%T  
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明细帐account stated X~& 8^?  
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与…银行开立一户头to open an account with 1|8Bv0-b  
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与…银行建立交易to keep account with 3PvxU|*F  
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继续记帐to keep account ??aO3Vm{  
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与…有交易to have an account with mf g >69,w  
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作成会计帐||有往来帐项to make out an account with dH5*%  
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清算||清理债务to make up an account 9 Vq   
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清洁帐目||与…停止交易to close ones account with f_PH ?  
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结帐to close an account 6 8n ;#-X  
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清理未付款to ask an account||to demand an account ':}9>B3 S  
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结清差额to balance the account with N`7O J)l  
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清算to settle an account||to liquidate an account||to square an account l'[;q '  
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审查帐目||监查帐目to audit an account 1P*GIt2L  
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检查帐目to examine an account j<)$ [v6  
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转入A的帐户to charge the amount to As account ?r(vXq\  
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以计帐方式付款to pay on account k>MXOUaW.  
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代理某人||为某人on ones account||on account of one /|NyO+Io  
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为自己计算||独立帐目on ones own account WxD $k3U  
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由某人收益并负风险on ones account and risk||for ones account and risk =; n>#<  
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由某人负担for ones account||for account of one <l,e6K  
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按某人指示||列入某人帐户by order and for account of one SK/}bZ;f  
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列入5月份帐目for May account ( Ygy%O%  
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编入某中帐项下to pass to the account of||to place to the account of u-n$%yDS  
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寄出清算书to send in an account||to send in render an account ZFX}=?+  
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支票陈票人cheque drawer },5LrX`L  
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持票人cheque holder (|6!pQ7  
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不记名支票cheque to bearer||bearer cheque RKs_k`N0  
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记名支票||认人支票cheque to order 'HvW&~i(  
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到期支票antedated cheque lQ.3_{"s  
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未到期支票postdated cheque %%O_:@9x,  
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保付支票certified cheque q p1rP#  
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未获兑现支票,退票returned cheque a<D]Gz^h  
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横线支票crossed cheque Lr(wS {  
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普通横线general crossing 0 .t1p(x;  
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特别横线special crossing }"chm=b  
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空白支票blank cheque {?'c|\n Li  
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失效支票,过期支票stale cheque j]_"MMwk$<  
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普通支票open cheque VlFDMw.4.+  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount jG3i )ALx  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges #(NkbJ5ka  
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支票换现金||兑现to cash a cheque "&/&v  
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清理票款to clear a cheque A5ps|zidI  
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保证兑现to certify a cheque uB:utg  
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填写支票数额to fill up a cheque 7MT[fA8^  
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支票上划线to cross a cheque v(t?d  
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开发支票to make out a cheque m+Yj"RMx&  
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签发支票,开立支票to draw a cheque||to issue a cheque ,wlh0;,  
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透支支票to overdraw a cheque k]"Rg2>%  
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背书支票to endorse a cheque z rt8ze=Su  
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请付票款||清付票款to pay a cheque||to honour a cheque $N=A,S  
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支票退票to dishonour a cheque ?zNv7Bj  
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拒付支票to refuse a cheque |YQ:4'^"  
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拒付支票to stop payment of a cheque lFD$ Mc  
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提示要求付款to present for payment xUzSS@ot^  
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见票即付持票人payable to bearer ){")RrD(  
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支付指定人payable to order 9QI\[lT&  
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已过期||无效out of date||stale PS@` =Z  
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请给出票人R/D||refer to drawer t4UKG&[a  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds uyxU>yHV<g  
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文字与数字不一致words and figures differ >3X!c"#l  
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时间已过account closed P~i^V;g  
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更改处应加盖印章alterations require initials 0;3;Rs  
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时间已过effects not cleared r[ ' T.yo  
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停止付款payment stopped <= cj)  
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支票毁损cheque mutilated e&7GW9FSg  
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汇款||寄钱to remit||to send money +sE81B  
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寄票供取款||支票支付to send a cheque for payment gJ c5Y  
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寄款人a remitter s3_i5,y  
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收款人a remittee HG=!#-$9  
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国内汇票inland Bill n9t8RcJS:  
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跟单汇票documentary bill lp!@uoN^T  
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空头汇票accommodation bill b&HA_G4  
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原始汇票original bill i?qS8h{  
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改写||换新票据renewed bill !wJ~p:vRdY  
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即期汇票sight bill||bill on demand a&.8*|w3  
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…days after date||…days after date…日后付款 ;5PXPpJ  
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…months after date||…months after date…月后付款 rzLpVpTaz  
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见票后…日付款…days after sight||…days sight xs.>+(@|;  
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见票后…月付款…months after sight||…months sight Gi6sl_"q  
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同组票据set of bills {tOu+zy  
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单张汇票sola of exchange||sole of exchange A'c0zWV2  
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远期汇票usance bill||bill at usance ]- ")r  
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长期汇票long bill &;&i#ZO  
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短期汇票short bill %nSm 32/t3  
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逾期汇票overdue bill s{(aW5$!s  
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宽限日期days of grace }3E@]"<cVR  
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电汇telegraphic transfer (T.T) uUB,OmLN  
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邮汇postal order||postal note (Am.)||post office order||money order `O?Kftv*  
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本票promissory note (P/N) 48hu=,)81*  
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押汇负责书||押汇保证书letter of hypothecation Zyt,D|eWj  
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副保||抵押品||付属担保物collateral security jd8`D6|Z  
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担保书trust receipt||letter of indemnity s~ || Vv!  
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承兑||认付acceptance Y)#x(s?t  
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单张承兑general acceptance > %h7)}U  
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有条件承兑qualified acceptance rQmDpoy=  
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附条件认付conditional acceptance -#<6  
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部分认付partial acceptance   tfB}U.  
    
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