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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。   1c2zFBl.&  
会计报表statement of account n6 VX0R  
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往来帐目account current m0 a<~  
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现在往来帐||存款额current accout 7/UdE:~]*=  
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销货帐account sales S *D Bzl  
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共同计算帐项joint account |nu)=Ag  
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未决帐项outstanding account GQvJj4LJp  
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贷方帐项credit account||creditor account @8$3Q,fF(  
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借方帐项debit account||debtor account q_gsYb  
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应付帐||应付未付帐account payable !vQDPLBL  
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应收帐||应收未收帐account receivable G#(+p|n  
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新交易||新帐new account sO;]l"{<  
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未决帐||老帐old account M)T{6 w  
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现金帐cash account 6lKM5,Oa  
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流水帐running account d J;y>_  
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暂记帐||未定帐suspense account H>/LC* 8-  
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过期帐||延滞帐overdue account||pastdue account *\5o0~~8J  
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杂项帐户sundry account iO?Sf8yJ:  
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详细帐单||明细表detail account V(LE4P 1  
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呆帐bad account {q}#  Sq  
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会计项目title of account Gf|qc>j.b  
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会计薄||帐薄account-book YhzDi>hob  
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营业报告书||损益计算表account of budiness||business report KJf~9w9U  
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借贷细帐||交验帐account rendered mAFVjSa2  
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明细帐account stated M-B-  
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与…银行开立一户头to open an account with ;~>E^0M  
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与…银行建立交易to keep account with M]Y72K^  
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继续记帐to keep account :cmQ w  
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与…有交易to have an account with l5m5H,`  
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作成会计帐||有往来帐项to make out an account with Px>Gc:!>  
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清算||清理债务to make up an account 5G\CT&cQR  
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清洁帐目||与…停止交易to close ones account with b s%lMa.o  
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结帐to close an account ^Fl6-|^~  
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清理未付款to ask an account||to demand an account ',Mi D=_  
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结清差额to balance the account with $>3/6(bW  
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清算to settle an account||to liquidate an account||to square an account gDw:Z/1X`  
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审查帐目||监查帐目to audit an account &=sVq^d@qe  
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检查帐目to examine an account 8?GS:+  
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转入A的帐户to charge the amount to As account }mjJglK!N  
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以计帐方式付款to pay on account rSIb1zJ  
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代理某人||为某人on ones account||on account of one 1NO<K`  
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为自己计算||独立帐目on ones own account rl^_RI  
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由某人收益并负风险on ones account and risk||for ones account and risk E'=~< &  
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由某人负担for ones account||for account of one b|T}mn  
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按某人指示||列入某人帐户by order and for account of one x.r~e)x=  
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列入5月份帐目for May account +XU*NAD,!  
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编入某中帐项下to pass to the account of||to place to the account of E9 QA<w  
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寄出清算书to send in an account||to send in render an account w%cd $"EH  
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支票薄cheque book !3K6ew>Sf  
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支票陈票人cheque drawer Jo A^9AYhR  
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持票人cheque holder no+{9Uf  
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不记名支票cheque to bearer||bearer cheque XU.ZYYZ=  
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记名支票||认人支票cheque to order E0}`+x  
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到期支票antedated cheque wQ[~7 ,o  
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未到期支票postdated cheque DM{ 7x77  
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保付支票certified cheque T30!'F(*,  
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未获兑现支票,退票returned cheque 0)-l9V  
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横线支票crossed cheque X1!m ]s(I  
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普通横线general crossing EUmQn8  
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特别横线special crossing  9mwL\j  
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空白支票blank cheque a*6x^R;)  
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失效支票,过期支票stale cheque }k7@ X  
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普通支票open cheque lMB^/-Y  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount V /$qD  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges nBjf R2TuF  
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支票换现金||兑现to cash a cheque "]JE]n}Ulg  
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清理票款to clear a cheque XB UO  
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保证兑现to certify a cheque !h}x,=`z/  
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填写支票数额to fill up a cheque XWo:~\  
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支票上划线to cross a cheque YU9xANi6  
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开发支票to make out a cheque -i:Zi}f  
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签发支票,开立支票to draw a cheque||to issue a cheque {vx{Hwyv  
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透支支票to overdraw a cheque p )etl5  
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背书支票to endorse a cheque s+2\uMwf*  
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请付票款||清付票款to pay a cheque||to honour a cheque 2shr&M fp[  
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支票退票to dishonour a cheque 2/ PaXI/Z  
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拒付支票to refuse a cheque !sfOde)$  
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拒付支票to stop payment of a cheque p ~J`}>yo  
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提示要求付款to present for payment sg;G k/]  
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见票即付持票人payable to bearer lsCD%P  
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支付指定人payable to order ^&am]W;T  
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已过期||无效out of date||stale 51;V#@CsQ  
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请给出票人R/D||refer to drawer P#\L6EO.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~'m GGH2  
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文字与数字不一致words and figures differ wqx@/--E(  
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支票 biKom|<nm  
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时间已过account closed U+CZv1  
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更改处应加盖印章alterations require initials kngkG|du  
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时间已过effects not cleared #n2'N^t  
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停止付款payment stopped C&YJvMu  
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支票毁损cheque mutilated qgg/_H: ;w  
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汇款||寄钱to remit||to send money M]4qS('[  
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寄票供取款||支票支付to send a cheque for payment iU"jV*P]  
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寄款人a remitter #$7d1bx  
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收款人a remittee 3Kuu9< 0  
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国外汇票foreign Bill WO$9Svh8  
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国内汇票inland Bill 2..b/  
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跟单汇票documentary bill Mh [TZfV  
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空头汇票accommodation bill ^w]N#%k\H  
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原始汇票original bill w _zUA'n+  
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改写||换新票据renewed bill 2XoFmV),F  
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即期汇票sight bill||bill on demand +5:Dy,F =  
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…days after date||…days after date…日后付款 b!(ew`Y;  
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…months after date||…months after date…月后付款 ;/-v4  
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见票后…日付款…days after sight||…days sight j?c"BF.  
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见票后…月付款…months after sight||…months sight -4 *94<  
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同组票据set of bills c:*[HO\  
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单张汇票sola of exchange||sole of exchange `EBI$;!  
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远期汇票usance bill||bill at usance 95XQ?%  
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长期汇票long bill "V= IG{.  
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短期汇票short bill Mzg zOM  
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逾期汇票overdue bill '!hA!eo>J  
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宽限日期days of grace IgmCZ?l&0  
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电汇telegraphic transfer (T.T) JhU"akoK  
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邮汇postal order||postal note (Am.)||post office order||money order d:vuRK4+  
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本票promissory note (P/N) M*-]<!))7  
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押汇负责书||押汇保证书letter of hypothecation )Tl]1^  
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副保||抵押品||付属担保物collateral security 96d&vm~m1  
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担保书trust receipt||letter of indemnity d6XdN  
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承兑||认付acceptance 6W/uoH=;  
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单张承兑general acceptance :I2spBx  
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有条件承兑qualified acceptance GQ0(lS  
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附条件认付conditional acceptance 20w4 '@sq  
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部分认付partial acceptance   lE8(BWzw  
    
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