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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。   S1wt>}w0$  
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往来帐目account current {w}PV5<  
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现在往来帐||存款额current accout eI; %/6#  
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销货帐account sales `,tv&siSA  
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共同计算帐项joint account o5mt7/5[i  
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未决帐项outstanding account PDvqA{  
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贷方帐项credit account||creditor account 52/^>=t  
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借方帐项debit account||debtor account FgrOZI;_  
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应付帐||应付未付帐account payable GfD!Z3  
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应收帐||应收未收帐account receivable w '~f Z*  
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新交易||新帐new account FGG Fi(  
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未决帐||老帐old account 3%|LMX]M5_  
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现金帐cash account NwIl~FNK  
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过期帐||延滞帐overdue account||pastdue account d2'9C6t  
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杂项帐户sundry account j0>S)Q  
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详细帐单||明细表detail account zC(DigN  
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呆帐bad account /~{8/u3  
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会计项目title of account 1 ?]Gl+}  
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会计薄||帐薄account-book {oy(08 `6  
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营业报告书||损益计算表account of budiness||business report :aV(i.LW  
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借贷细帐||交验帐account rendered i*:lZeU61  
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明细帐account stated l]%_D*<Y  
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与…银行建立交易to keep account with sw6]Bc  
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继续记帐to keep account tj;<Z.  
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与…有交易to have an account with 9n]z h-  
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作成会计帐||有往来帐项to make out an account with d&&^_0O  
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清算||清理债务to make up an account rY4{,4V  
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结帐to close an account 9F845M  
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清理未付款to ask an account||to demand an account 6T! *YrS  
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结清差额to balance the account with W(Z_ac^e[  
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清算to settle an account||to liquidate an account||to square an account S;sggeP7,  
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审查帐目||监查帐目to audit an account Pc#8~t}2  
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检查帐目to examine an account _eb:"(m  
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转入A的帐户to charge the amount to As account 3}e-qFlV8,  
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代理某人||为某人on ones account||on account of one XdE#l/#  
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为自己计算||独立帐目on ones own account 4scY 8(1  
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由某人收益并负风险on ones account and risk||for ones account and risk c]LE9<G  
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由某人负担for ones account||for account of one l/0"'o_0v#  
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按某人指示||列入某人帐户by order and for account of one 1><@$kVMm~  
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列入5月份帐目for May account ~R^~?Y%+<  
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编入某中帐项下to pass to the account of||to place to the account of  gP%S{<.?  
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寄出清算书to send in an account||to send in render an account eGcc'LBr;  
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持票人cheque holder S:!gj2q9|  
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不记名支票cheque to bearer||bearer cheque ,liFo.kT8%  
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记名支票||认人支票cheque to order zgre&BV0q  
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到期支票antedated cheque NQB a+N  
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未到期支票postdated cheque R"@J*\;$T  
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保付支票certified cheque 3JhT  
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未获兑现支票,退票returned cheque Z8vMVo  
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横线支票crossed cheque g2?kC^=z=  
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普通横线general crossing *[VO03  
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特别横线special crossing d6(R-k#B  
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空白支票blank cheque Rs$fNW@P  
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失效支票,过期支票stale cheque .qd/ft2  
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普通支票open cheque ,Yp+&&p.  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount f`;y "ba  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Uzi.CYVs%  
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支票换现金||兑现to cash a cheque pA%}CmrMq  
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清理票款to clear a cheque @~=*W5  
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保证兑现to certify a cheque Mzg zOM  
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填写支票数额to fill up a cheque L2sUh+'|  
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支票上划线to cross a cheque 74wDf  
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开发支票to make out a cheque bo-AM]  
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签发支票,开立支票to draw a cheque||to issue a cheque uGc0Lv4i/  
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透支支票to overdraw a cheque c:[8ng 2v  
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背书支票to endorse a cheque X T<SR ]  
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请付票款||清付票款to pay a cheque||to honour a cheque =j"bLX6;  
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支票退票to dishonour a cheque b[2 #t  
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拒付支票to refuse a cheque iBt<EM]U/  
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拒付支票to stop payment of a cheque JKF/z@Vbe\  
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提示要求付款to present for payment |%g)H,6c  
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见票即付持票人payable to bearer 6ltV}Wt-  
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请给出票人R/D||refer to drawer 7po;*?Ox  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T}jW,Ost  
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文字与数字不一致words and figures differ * >k6n5%  
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停止付款payment stopped F(`Q62o@  
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支票毁损cheque mutilated L i+|%a  
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汇款||寄钱to remit||to send money  CVZ 4:p  
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寄票供取款||支票支付to send a cheque for payment 88}04  
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跟单汇票documentary bill WX+@<y}%  
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空头汇票accommodation bill |\]pTA$2  
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原始汇票original bill L~_zR>  
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改写||换新票据renewed bill / `w'X/'VJ  
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即期汇票sight bill||bill on demand .|K\1qGW0  
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…days after date||…days after date…日后付款 .gI9jRdKw  
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…months after date||…months after date…月后付款 @HXXhYH  
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见票后…日付款…days after sight||…days sight dGc>EZSdj  
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见票后…月付款…months after sight||…months sight WTh|7&   
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同组票据set of bills s[@@INU  
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单张汇票sola of exchange||sole of exchange @i: _ JOl  
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远期汇票usance bill||bill at usance ts0K"xmY\c  
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长期汇票long bill K#{E87G(  
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短期汇票short bill iJE|u  
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逾期汇票overdue bill Qs{Qg<}  
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宽限日期days of grace Z_Ma|V?6  
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邮汇postal order||postal note (Am.)||post office order||money order U>x2'B v  
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本票promissory note (P/N) JT^E `<nn  
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押汇负责书||押汇保证书letter of hypothecation PvT8XSlTx!  
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副保||抵押品||付属担保物collateral security @7^#_772  
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担保书trust receipt||letter of indemnity ZJ[ Uz_%W  
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承兑||认付acceptance rw\4KI@ L  
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单张承兑general acceptance V!<#E)-?<  
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有条件承兑qualified acceptance E0DEFB  
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附条件认付conditional acceptance oV!9B-<  
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部分认付partial acceptance   hB+ t pa  
    
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