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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。   )  9h5a+Z  
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现在往来帐||存款额current accout `oH=O6  
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销货帐account sales 7N0V`&}T  
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共同计算帐项joint account w7}m T3p,)  
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未决帐项outstanding account |~vo  
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贷方帐项credit account||creditor account 3x2*K_A5:Q  
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借方帐项debit account||debtor account {w*5uI% %e  
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应付帐||应付未付帐account payable :[f2iZ"  
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应收帐||应收未收帐account receivable Cisv**9  
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新交易||新帐new account 3dm lP2  
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未决帐||老帐old account -7^?40A  
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现金帐cash account +R LHe]9&  
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流水帐running account D=*3Xd  
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暂记帐||未定帐suspense account HmxA2 ~C  
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过期帐||延滞帐overdue account||pastdue account n^Co  
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杂项帐户sundry account pU4k/v555;  
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详细帐单||明细表detail account #NU;$ &  
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呆帐bad account mI5BJ  
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会计项目title of account ;+pS-Zb 6  
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会计薄||帐薄account-book g5THkxp  
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营业报告书||损益计算表account of budiness||business report 6 <&jY  
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借贷细帐||交验帐account rendered RZwjc<T  
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明细帐account stated :-Gf GL>]  
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与…银行开立一户头to open an account with mM*jdm(!  
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与…银行建立交易to keep account with tCkKJ)m  
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继续记帐to keep account Y\CR*om!W  
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与…有交易to have an account with ; W ZA  
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作成会计帐||有往来帐项to make out an account with m(~5X0  
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清算||清理债务to make up an account #w2;n@7;X  
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清洁帐目||与…停止交易to close ones account with ^]iIvIp  
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结帐to close an account [&IJy  
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清理未付款to ask an account||to demand an account [ ^iQE  
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结清差额to balance the account with v0~'`*|&  
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清算to settle an account||to liquidate an account||to square an account fc}G6P;3{  
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审查帐目||监查帐目to audit an account V$D+Joj  
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检查帐目to examine an account #>I*c _-  
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转入A的帐户to charge the amount to As account B@v\tpR  
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以计帐方式付款to pay on account 6qCRM*V  
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代理某人||为某人on ones account||on account of one zz4TJ('  
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为自己计算||独立帐目on ones own account /dT 7:x*  
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由某人收益并负风险on ones account and risk||for ones account and risk ~OuKewr\  
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由某人负担for ones account||for account of one ;zMZ+GZ?;+  
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按某人指示||列入某人帐户by order and for account of one Hr?_`:  
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列入5月份帐目for May account =/ b2e\  
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编入某中帐项下to pass to the account of||to place to the account of 5_|Sm=  
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寄出清算书to send in an account||to send in render an account 1 P0)La#  
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支票薄cheque book xsPY#  
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持票人cheque holder )z:"P;b"Nl  
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不记名支票cheque to bearer||bearer cheque ><l|&&e-  
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记名支票||认人支票cheque to order '}F=U(!  
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到期支票antedated cheque Q5kf-~Jx+  
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未到期支票postdated cheque t'7A-K=k3  
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保付支票certified cheque *(w#*,lv  
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未获兑现支票,退票returned cheque UA%tI2  
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横线支票crossed cheque $K'A_G^  
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特别横线special crossing i*3*)ly  
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空白支票blank cheque }Q<c E$c  
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失效支票,过期支票stale cheque EPn0ZwnS:M  
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普通支票open cheque V']{n7a-  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ` yXJaTbo  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ^j)0&}fB  
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支票换现金||兑现to cash a cheque ~ V:@4P  
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清理票款to clear a cheque rT}k[  
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保证兑现to certify a cheque JPt0k  
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填写支票数额to fill up a cheque A"PmoV?lAm  
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支票上划线to cross a cheque ~UhTy~jya  
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开发支票to make out a cheque =Kh1 HU.F  
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签发支票,开立支票to draw a cheque||to issue a cheque qL 0{w7  
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透支支票to overdraw a cheque n\x@~ SzrX  
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背书支票to endorse a cheque $^XCI%DH  
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请付票款||清付票款to pay a cheque||to honour a cheque <Jwx|  
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拒付支票to refuse a cheque TTSyDl  
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拒付支票to stop payment of a cheque F=qG +T  
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提示要求付款to present for payment ; wpX  
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请给出票人R/D||refer to drawer @-ms_Z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0';U3:=i,  
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文字与数字不一致words and figures differ c2aW4 TX2  
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支票 4 )U,A~ !  
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时间已过effects not cleared z TM1 e  
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停止付款payment stopped )<vU F]e~  
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支票毁损cheque mutilated u$"dL=s!  
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汇款||寄钱to remit||to send money dC F!.  
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寄票供取款||支票支付to send a cheque for payment Do3g^RD#  
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寄款人a remitter {NS6y\,  
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收款人a remittee +8rG Stv  
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国外汇票foreign Bill ;~2RWj=-  
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国内汇票inland Bill =lE_ Q[P  
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跟单汇票documentary bill x8#bd{  
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空头汇票accommodation bill vS!%!-F  
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原始汇票original bill yJ\K\\]  
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改写||换新票据renewed bill u9TiEEof3  
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即期汇票sight bill||bill on demand W[+=_B  
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…days after date||…days after date…日后付款 B4hT(;k  
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…months after date||…months after date…月后付款 tX<. Ud  
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见票后…日付款…days after sight||…days sight j4!g&F _y  
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见票后…月付款…months after sight||…months sight mbij& 0  
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同组票据set of bills #RJFJb/  
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单张汇票sola of exchange||sole of exchange T i{~  
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远期汇票usance bill||bill at usance %, U@ D4w  
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长期汇票long bill +d$ l1j  
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短期汇票short bill uT#MVv~.  
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逾期汇票overdue bill 3U_,4qf  
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宽限日期days of grace T%opkyP>=  
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电汇telegraphic transfer (T.T) r8k.I4  
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邮汇postal order||postal note (Am.)||post office order||money order ^2|G0d@.:  
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本票promissory note (P/N) !,I530eh7  
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押汇负责书||押汇保证书letter of hypothecation XW^Sw;[efZ  
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副保||抵押品||付属担保物collateral security g4`)n`  
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担保书trust receipt||letter of indemnity DNh{J^S"}w  
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承兑||认付acceptance |.qK69  
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单张承兑general acceptance ToNRY<!  
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有条件承兑qualified acceptance E2 5:e EXa  
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附条件认付conditional acceptance pFUW7jE  
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部分认付partial acceptance   ^LO`6,   
    
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