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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。   7 bDHXn  
会计报表statement of account udeoW-_  
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往来帐目account current "(qw-ki l  
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现在往来帐||存款额current accout HNL42\Kz!  
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销货帐account sales eSW {Cb  
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共同计算帐项joint account xA ggn  
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未决帐项outstanding account hVUP4 A  
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贷方帐项credit account||creditor account $wYFEz  
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借方帐项debit account||debtor account @* il3h,  
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应付帐||应付未付帐account payable Lr`1TH,  
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应收帐||应收未收帐account receivable gT/@dVV  
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新交易||新帐new account wM_c48|d  
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未决帐||老帐old account 8>/Q1(q0  
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现金帐cash account |y20Hi':  
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过期帐||延滞帐overdue account||pastdue account G;3~2^lB\  
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杂项帐户sundry account /J)l/oI  
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详细帐单||明细表detail account mW%?>Z1=>d  
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呆帐bad account v&FF|)$  
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营业报告书||损益计算表account of budiness||business report TST4Vy3  
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借贷细帐||交验帐account rendered {J/I-=CmML  
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明细帐account stated UkCnqNvx  
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与…银行开立一户头to open an account with CLKov\U\  
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与…银行建立交易to keep account with }2)DPP:ic  
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继续记帐to keep account v}J;ZIb  
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与…有交易to have an account with VVWM9x  
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作成会计帐||有往来帐项to make out an account with 09M;}4ev&7  
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清算||清理债务to make up an account /7$mxtB5%L  
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清洁帐目||与…停止交易to close ones account with dTEJ=d40  
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结帐to close an account .&,[,  
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清理未付款to ask an account||to demand an account Q F-)^`N  
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结清差额to balance the account with {j(4m  
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清算to settle an account||to liquidate an account||to square an account 5!fSW2N  
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审查帐目||监查帐目to audit an account n~z\?Y=*  
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检查帐目to examine an account % mn />  
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转入A的帐户to charge the amount to As account ;?6>mh(`  
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以计帐方式付款to pay on account 5ouQQ)vA  
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代理某人||为某人on ones account||on account of one QJ4AL3 ^6  
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由某人收益并负风险on ones account and risk||for ones account and risk 0M!0JJy#*  
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由某人负担for ones account||for account of one yKDZ+3xK]  
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按某人指示||列入某人帐户by order and for account of one J/S{FxNe]  
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列入5月份帐目for May account x}"Q8kD  
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编入某中帐项下to pass to the account of||to place to the account of nYov>x]  
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寄出清算书to send in an account||to send in render an account 3i(Jon/p  
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支票陈票人cheque drawer 0#=W#Jl>  
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持票人cheque holder q2Rf@nt  
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不记名支票cheque to bearer||bearer cheque /hfUPO5  
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记名支票||认人支票cheque to order {_Np<r;j<  
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到期支票antedated cheque Wbd_a R (  
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未到期支票postdated cheque hG~Uz   
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保付支票certified cheque wKLN:aRF2  
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未获兑现支票,退票returned cheque [[$Mh_MD  
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横线支票crossed cheque d~,n_E$q;  
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普通横线general crossing @M9_j{A  
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特别横线special crossing eoJFh  
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空白支票blank cheque I>!|3ElT  
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失效支票,过期支票stale cheque s?HsUD$b  
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普通支票open cheque 4bWfx _0W  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ^=3 ^HQ'Zm  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges zab w!@]  
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支票换现金||兑现to cash a cheque D_zcOq9  
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清理票款to clear a cheque `AB~YX%(  
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保证兑现to certify a cheque .Y dr[  
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填写支票数额to fill up a cheque {-~05,zE  
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支票上划线to cross a cheque 8Ix -i  
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开发支票to make out a cheque x;<oaT$X  
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签发支票,开立支票to draw a cheque||to issue a cheque y^5T/M  
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透支支票to overdraw a cheque m 4wPuW  
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背书支票to endorse a cheque [1t\|v  
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请付票款||清付票款to pay a cheque||to honour a cheque u?LW+o  
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支票退票to dishonour a cheque Nv}U/$$S  
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拒付支票to refuse a cheque !Qj)tS#Az  
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拒付支票to stop payment of a cheque K|P9uH D  
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提示要求付款to present for payment +xoyKP!  
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见票即付持票人payable to bearer AQJ|^'%  
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支付指定人payable to order F)[XIY&2/  
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已过期||无效out of date||stale kx;xO>dC  
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请给出票人R/D||refer to drawer PU]7c2.y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  )zk?yY6  
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文字与数字不一致words and figures differ )sY$\^'WY  
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支票 vJ#rW8y  
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时间已过account closed vMW -gk   
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更改处应加盖印章alterations require initials O;&yA<  
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时间已过effects not cleared w'5dk3$"  
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停止付款payment stopped =5s~$C  
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支票毁损cheque mutilated {_k!!p6  
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汇款||寄钱to remit||to send money kHo;9j-U  
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寄票供取款||支票支付to send a cheque for payment ek0;8Ds9  
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寄款人a remitter MIua\:xT  
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收款人a remittee vI:bl~  
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国外汇票foreign Bill q%=7<( w  
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国内汇票inland Bill W<Vzd4hR  
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跟单汇票documentary bill o4I!VK(C#s  
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空头汇票accommodation bill ?D$b%G{  
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原始汇票original bill g9r5t';  
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改写||换新票据renewed bill f6_|dvY3  
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即期汇票sight bill||bill on demand {HJ`%xN|  
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…days after date||…days after date…日后付款 fM[fS?W  
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…months after date||…months after date…月后付款 2Q_{2(nQb  
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见票后…日付款…days after sight||…days sight eRqexqO!  
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见票后…月付款…months after sight||…months sight {c EK z\RX  
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同组票据set of bills Q\> SF  
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单张汇票sola of exchange||sole of exchange WMz|FFKVY  
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远期汇票usance bill||bill at usance .$}zw|,q  
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长期汇票long bill bzL;)H4Eo  
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短期汇票short bill bIl0 rx[`  
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逾期汇票overdue bill #UnO~IE.m$  
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宽限日期days of grace 8n p>#V  
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电汇telegraphic transfer (T.T) 'Bn_'w~j{  
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邮汇postal order||postal note (Am.)||post office order||money order .Eyk?"^  
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本票promissory note (P/N) <g1hdF0  
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押汇负责书||押汇保证书letter of hypothecation 5Jd {Ev  
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副保||抵押品||付属担保物collateral security e[o ;l  
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担保书trust receipt||letter of indemnity Eu~wbU"%  
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承兑||认付acceptance ai9,4  
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单张承兑general acceptance ]a~LA7VHO  
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有条件承兑qualified acceptance e!'u{>u  
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附条件认付conditional acceptance <Wq{ V;$  
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部分认付partial acceptance   Xh!Pg)|E  
    
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