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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。   /IN#1I!K  
会计报表statement of account oYdE s&qq  
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往来帐目account current Nc &J%a  
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现在往来帐||存款额current accout _1Q6FI5iR  
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销货帐account sales _Dd>e=v  
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共同计算帐项joint account Y0.'u{J*  
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未决帐项outstanding account I 1n,c d[  
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贷方帐项credit account||creditor account R)BXN~dQ  
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借方帐项debit account||debtor account D HT^.UM28  
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应付帐||应付未付帐account payable t/Y0e#9,  
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应收帐||应收未收帐account receivable C+uW]]~I)  
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新交易||新帐new account I-Z|FKh_C  
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未决帐||老帐old account }mXYS| {  
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现金帐cash account {@ vnKyf^K  
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暂记帐||未定帐suspense account S@qR~_>a  
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过期帐||延滞帐overdue account||pastdue account jZzTnmm&?  
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杂项帐户sundry account [K.1 X=O}  
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详细帐单||明细表detail account 8s$6R|ti  
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呆帐bad account X n$ZA-  
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会计项目title of account x_nwD"   
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会计薄||帐薄account-book X`KSj N&(  
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营业报告书||损益计算表account of budiness||business report mkn1LzE|F  
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借贷细帐||交验帐account rendered ]8\I{LR  
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明细帐account stated YpDJ(61+  
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与…银行开立一户头to open an account with [j+:2@  
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与…银行建立交易to keep account with LpU}.  
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继续记帐to keep account ?8-!hU@QC  
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与…有交易to have an account with D*%am|QL  
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作成会计帐||有往来帐项to make out an account with .>B'oD  
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清算||清理债务to make up an account `I5^zi8  
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清洁帐目||与…停止交易to close ones account with DXiA4ihr=  
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结帐to close an account Tc6cBe,  
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清理未付款to ask an account||to demand an account _ Op%H)  
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结清差额to balance the account with j<t3bM-G  
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清算to settle an account||to liquidate an account||to square an account l_^OdQ9D  
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审查帐目||监查帐目to audit an account <7^ |@L 6  
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检查帐目to examine an account Pd91< L  
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转入A的帐户to charge the amount to As account 6@N,'a8r  
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以计帐方式付款to pay on account %B%_[<B  
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代理某人||为某人on ones account||on account of one PIri|ZS  
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为自己计算||独立帐目on ones own account N<)CG,/w[M  
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由某人收益并负风险on ones account and risk||for ones account and risk X7*F~LFr j  
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由某人负担for ones account||for account of one :aNjh  
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按某人指示||列入某人帐户by order and for account of one j 3<Ci {3  
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列入5月份帐目for May account ~fXNj-'RW  
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编入某中帐项下to pass to the account of||to place to the account of "hyfo,r  
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寄出清算书to send in an account||to send in render an account )PN8HJAArh  
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支票薄cheque book yhH2b:nY(9  
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支票陈票人cheque drawer q`e0%^U  
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持票人cheque holder uz3cho'  
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不记名支票cheque to bearer||bearer cheque 1]} \h]*  
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记名支票||认人支票cheque to order `q}D#0  
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到期支票antedated cheque KDN#CU  
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未到期支票postdated cheque cC8$oCR?  
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保付支票certified cheque IsE&k2 SD  
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未获兑现支票,退票returned cheque J.~@j;[2  
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横线支票crossed cheque  ZPf&4#|  
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普通横线general crossing X[J<OTj`$  
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特别横线special crossing -Ua5anz B  
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空白支票blank cheque ccv  
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失效支票,过期支票stale cheque OBFM70K  
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普通支票open cheque X>dQK4!R  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount i% 0 qN  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges E=.J*7  
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支票换现金||兑现to cash a cheque @V4nc 'o.  
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清理票款to clear a cheque NrcV%-+u%  
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保证兑现to certify a cheque s]vsD77&  
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填写支票数额to fill up a cheque +MS*YpPW  
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支票上划线to cross a cheque T+V:vuK  
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开发支票to make out a cheque T5[(vTp  
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签发支票,开立支票to draw a cheque||to issue a cheque +5ql`C  
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透支支票to overdraw a cheque B(@uJ^N  
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背书支票to endorse a cheque <t*3w  
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请付票款||清付票款to pay a cheque||to honour a cheque $a')i<m^g  
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支票退票to dishonour a cheque 0@!-+}i  
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拒付支票to refuse a cheque $+ \JT/eG9  
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拒付支票to stop payment of a cheque 9&4z4@on  
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提示要求付款to present for payment CwzDkr&QC_  
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见票即付持票人payable to bearer LwCf}4u"  
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支付指定人payable to order c(S66lp  
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已过期||无效out of date||stale _$qH\>se  
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请给出票人R/D||refer to drawer G C3G=DTt  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Bt-2S,c,o  
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文字与数字不一致words and figures differ eN ]9=Y~-K  
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支票 Ut^ {4_EC  
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时间已过account closed 0=KyupwXC  
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时间已过effects not cleared Vq<\ix Ri  
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停止付款payment stopped -mK;f$X  
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支票毁损cheque mutilated Z]1jg>")  
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汇款||寄钱to remit||to send money FpM0%   
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寄票供取款||支票支付to send a cheque for payment w4e (p3  
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寄款人a remitter Ryrvu1 k  
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收款人a remittee CDU$Gi  
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国内汇票inland Bill (B:+md\Q  
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跟单汇票documentary bill Yy 3g7!K5E  
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空头汇票accommodation bill 5.3=2/  
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原始汇票original bill Uop`)  
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改写||换新票据renewed bill Ufr,6 IX  
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即期汇票sight bill||bill on demand ' V#$PZx  
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…days after date||…days after date…日后付款 e"O c  
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…months after date||…months after date…月后付款 2M o oqJp  
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见票后…日付款…days after sight||…days sight x@*!MC #  
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见票后…月付款…months after sight||…months sight _my!YS5n  
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同组票据set of bills 7Z[6_WD3  
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单张汇票sola of exchange||sole of exchange W|-<ekH_u  
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远期汇票usance bill||bill at usance }2+*E}g  
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长期汇票long bill K zWqHq  
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短期汇票short bill yp l`vJ]X  
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逾期汇票overdue bill E@[ZwTnJ  
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宽限日期days of grace bSgdVP-  
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电汇telegraphic transfer (T.T) :[d *  
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邮汇postal order||postal note (Am.)||post office order||money order Q nmv?YXS  
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本票promissory note (P/N) W!B\VB  
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押汇负责书||押汇保证书letter of hypothecation XpIl-o&re  
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副保||抵押品||付属担保物collateral security [oD u3Qn  
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担保书trust receipt||letter of indemnity wn/Y 5   
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承兑||认付acceptance fjh,e  
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单张承兑general acceptance "Ta"5XW  
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有条件承兑qualified acceptance @FaK/lKK  
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附条件认付conditional acceptance RN"Ur'+  
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部分认付partial acceptance   t{W u5<F:  
    
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