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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。   kyQ%qBv ^  
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往来帐目account current ~(tZW  
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现在往来帐||存款额current accout TR,,=3n  
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共同计算帐项joint account $V~r*#$.  
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未决帐项outstanding account ^Ois]#py  
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贷方帐项credit account||creditor account $Trkow%F]  
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借方帐项debit account||debtor account _> .TB\  
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应付帐||应付未付帐account payable Mk= tS+  
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应收帐||应收未收帐account receivable f3U#|(%(*  
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未决帐||老帐old account 4pkc9\  
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现金帐cash account A,M RK#1u  
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暂记帐||未定帐suspense account A) p}AEBc  
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过期帐||延滞帐overdue account||pastdue account v*QobI  
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杂项帐户sundry account ;7 i 0ko9  
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详细帐单||明细表detail account ;%]Q%7  
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呆帐bad account i5|A\Wv"  
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会计项目title of account !zvKl;yT  
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会计薄||帐薄account-book +kH*BhSj  
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营业报告书||损益计算表account of budiness||business report Z5[ t/  
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借贷细帐||交验帐account rendered ov#/v\|0  
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明细帐account stated a>.2Q<1  
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与…银行开立一户头to open an account with *r?g&Vw$m  
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与…银行建立交易to keep account with b@Ik c<  
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继续记帐to keep account 5sM-E>8G^{  
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与…有交易to have an account with :'f#0ox  
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作成会计帐||有往来帐项to make out an account with xFHc+m' m~  
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清算||清理债务to make up an account tcwE.>5O  
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清洁帐目||与…停止交易to close ones account with vy,ER<  
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结帐to close an account Cl6y:21]K  
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清理未付款to ask an account||to demand an account \d&j`UVY  
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结清差额to balance the account with ..Zuy|?w  
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清算to settle an account||to liquidate an account||to square an account IwZn%>1N  
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审查帐目||监查帐目to audit an account 0 oEw1!cY  
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检查帐目to examine an account js^@tgf$x&  
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转入A的帐户to charge the amount to As account z;zy k  
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以计帐方式付款to pay on account eZ[CqUJ&  
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代理某人||为某人on ones account||on account of one 2IFri|;-eb  
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为自己计算||独立帐目on ones own account nC$f0r"z  
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由某人收益并负风险on ones account and risk||for ones account and risk %Nwap~=H;  
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由某人负担for ones account||for account of one k:Da+w_'1  
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按某人指示||列入某人帐户by order and for account of one j5Vyo>  
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列入5月份帐目for May account :;cKns0OA  
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寄出清算书to send in an account||to send in render an account Z `sM (?m  
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支票薄cheque book @Hw#O33/'  
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支票陈票人cheque drawer y2;uG2IS_g  
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持票人cheque holder ekND>Qjj  
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不记名支票cheque to bearer||bearer cheque u|&"l  
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记名支票||认人支票cheque to order KV0M^B|W  
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到期支票antedated cheque L}5nq@Uu)  
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未到期支票postdated cheque hC2@Gq  
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保付支票certified cheque Y` t-Bg!~  
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未获兑现支票,退票returned cheque YaU)66=u  
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横线支票crossed cheque -7{qTe {  
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普通横线general crossing hDBVL"  
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特别横线special crossing K;j}qJvsb  
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空白支票blank cheque T7+_/ Qh  
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失效支票,过期支票stale cheque N;N,5rxV  
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普通支票open cheque ]1YyP  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ~t0\Q; @($  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ; (0<5LQ  
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支票换现金||兑现to cash a cheque 8":O\^i  
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清理票款to clear a cheque ftr?@^  
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保证兑现to certify a cheque CEOD$nYc  
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填写支票数额to fill up a cheque svT1b'=\$I  
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支票上划线to cross a cheque FEoH $.4  
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开发支票to make out a cheque &i/QFO7y}  
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签发支票,开立支票to draw a cheque||to issue a cheque )'pc1I  
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透支支票to overdraw a cheque ]E8S`[Vn  
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背书支票to endorse a cheque N3C 8%  
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请付票款||清付票款to pay a cheque||to honour a cheque \Gzo^w  
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支票退票to dishonour a cheque BAUo`el5  
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拒付支票to refuse a cheque qrq9NPf  
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拒付支票to stop payment of a cheque 6Eu&% `  
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提示要求付款to present for payment TNvE26.(  
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见票即付持票人payable to bearer qL\*rYe<  
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支付指定人payable to order zF F=v7[j  
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已过期||无效out of date||stale  W1@Q)i  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .%@=,+nqz  
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文字与数字不一致words and figures differ mndUQN_Gb  
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支票 `B`/8Cvg  
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时间已过account closed W biUz2)  
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更改处应加盖印章alterations require initials dwc$?Bg,5  
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时间已过effects not cleared lA4Bq  
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停止付款payment stopped g~L1e5C]z  
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支票毁损cheque mutilated lQ%]](a6  
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汇款||寄钱to remit||to send money &DX9m4,y  
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寄票供取款||支票支付to send a cheque for payment S,5>g07-`  
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寄款人a remitter y+RT[*bX5o  
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收款人a remittee F9e$2J)C  
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国内汇票inland Bill Do(7LidC5  
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跟单汇票documentary bill 9AJ!7J#v"  
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空头汇票accommodation bill  Be2@9  
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原始汇票original bill TE*$NxQ 2  
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改写||换新票据renewed bill d\, 4Wet;#  
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即期汇票sight bill||bill on demand 7& k lX  
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…days after date||…days after date…日后付款 !{s $V2_  
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…months after date||…months after date…月后付款 $t 1]w]}d  
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见票后…日付款…days after sight||…days sight p`1d'n[  
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见票后…月付款…months after sight||…months sight }#<Sq57n  
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同组票据set of bills 'xStA  
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单张汇票sola of exchange||sole of exchange kc8GnKM&mc  
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远期汇票usance bill||bill at usance J~gfMp.  
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长期汇票long bill 8ZG'?A+{  
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短期汇票short bill FbFUZ^Zj  
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逾期汇票overdue bill kP;:s  
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宽限日期days of grace ~BS*x+M  
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电汇telegraphic transfer (T.T) 'hya#rC&(  
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邮汇postal order||postal note (Am.)||post office order||money order RTY$oUqlZ  
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本票promissory note (P/N) ]LSa(7>EU  
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押汇负责书||押汇保证书letter of hypothecation <q[ *kr  
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副保||抵押品||付属担保物collateral security #[KwR\b{:+  
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担保书trust receipt||letter of indemnity iMA)(ZS  
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承兑||认付acceptance GzB%vsv9 5  
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单张承兑general acceptance "mH^Owai  
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有条件承兑qualified acceptance S}< <jI-z  
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附条件认付conditional acceptance nb|MHtPX  
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部分认付partial acceptance   ]Aluk|"`U  
    
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