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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。   Wx%H%FeK  
会计报表statement of account wYXQlxdy  
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往来帐目account current J9nX"Sb  
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现在往来帐||存款额current accout 9 RgVK{F  
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销货帐account sales <]t%8GB2V  
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共同计算帐项joint account ,Ks8*;#r  
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未决帐项outstanding account Zd%k*BC  
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贷方帐项credit account||creditor account Ms#M+[a  
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借方帐项debit account||debtor account z (wc0I  
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应付帐||应付未付帐account payable 2 c{34:  
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应收帐||应收未收帐account receivable :J@ gmY:C  
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新交易||新帐new account ` p-cSxR_  
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未决帐||老帐old account E7UU  
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现金帐cash account 7(8;t o6(  
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流水帐running account Rtl"Ub@HV  
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暂记帐||未定帐suspense account HC s?iJ  
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过期帐||延滞帐overdue account||pastdue account !)0;&e5  
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杂项帐户sundry account ChPmX+.i_  
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详细帐单||明细表detail account ucW-I;"  
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呆帐bad account ;))+>%SGCt  
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会计项目title of account m nX2a  
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会计薄||帐薄account-book "_NN3lD)X  
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营业报告书||损益计算表account of budiness||business report $ >eCqC3  
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借贷细帐||交验帐account rendered eJX9_6m-  
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明细帐account stated y/7\?qfTk  
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与…银行建立交易to keep account with '-XXo=>0MV  
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与…有交易to have an account with /7F:T[  
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作成会计帐||有往来帐项to make out an account with >} i  E(  
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清算||清理债务to make up an account o 3P${Rq  
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清洁帐目||与…停止交易to close ones account with Iit; F  
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结帐to close an account +',S]Edx  
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清理未付款to ask an account||to demand an account @`- 4G2IU}  
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结清差额to balance the account with JU&c.p /  
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清算to settle an account||to liquidate an account||to square an account M!D3}JRm  
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审查帐目||监查帐目to audit an account 'e'cb>GnA  
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检查帐目to examine an account k=T\\]KxC  
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以计帐方式付款to pay on account T'Dv.h  
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由某人收益并负风险on ones account and risk||for ones account and risk JYHl,HH#z  
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由某人负担for ones account||for account of one LyFN.2qw  
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按某人指示||列入某人帐户by order and for account of one ds[|   
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列入5月份帐目for May account ][Rh28?I{  
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编入某中帐项下to pass to the account of||to place to the account of 3L}A3de'  
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寄出清算书to send in an account||to send in render an account 4@ai6,<  
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支票薄cheque book -6B4sZpzD  
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支票陈票人cheque drawer XlR@pr6tw  
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持票人cheque holder k;FUs[  
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不记名支票cheque to bearer||bearer cheque =B@2#W#  
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记名支票||认人支票cheque to order rFL;'C j@  
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到期支票antedated cheque II,8O  
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未到期支票postdated cheque $ (x]  
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保付支票certified cheque NK H@+,+V  
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未获兑现支票,退票returned cheque uoh7Sz5!^  
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横线支票crossed cheque S3Jo>jXS "  
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特别横线special crossing l9Q- iJ  
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空白支票blank cheque SNk=b6 `9  
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失效支票,过期支票stale cheque R[]Mdt<  
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普通支票open cheque aV0"~5  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount [AJJSd/:  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges MVUJD{X#  
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支票换现金||兑现to cash a cheque * kh tJ]=  
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保证兑现to certify a cheque X2'0PXv>!  
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填写支票数额to fill up a cheque ;}p  
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支票上划线to cross a cheque @IZnFHN  
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开发支票to make out a cheque `uTmw^pZX  
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签发支票,开立支票to draw a cheque||to issue a cheque bW+:C5'  
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透支支票to overdraw a cheque uhq8   
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背书支票to endorse a cheque ;5Ac FB  
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请付票款||清付票款to pay a cheque||to honour a cheque ?gXp*>Kg[  
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支票退票to dishonour a cheque 9A#i_#[R  
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拒付支票to refuse a cheque 43 :X,\~)  
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拒付支票to stop payment of a cheque !PE]C!*gv&  
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提示要求付款to present for payment uEx-]F  
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见票即付持票人payable to bearer -ze J#B)C  
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支付指定人payable to order iJ|uvPCE  
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已过期||无效out of date||stale HOJV,9v N  
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请给出票人R/D||refer to drawer ;GD]dW#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9MqGIOQ${j  
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文字与数字不一致words and figures differ N4HqLh 23H  
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支票 Jfl!#UAD|n  
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更改处应加盖印章alterations require initials 9-m=*|p  
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时间已过effects not cleared {BU;$  
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停止付款payment stopped vY`s'%WV  
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支票毁损cheque mutilated ;i+#fQO7Q  
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汇款||寄钱to remit||to send money d m%8K6|  
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寄票供取款||支票支付to send a cheque for payment b>JDH1)  
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寄款人a remitter ~61v5@  
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收款人a remittee z2>lI9D4V  
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跟单汇票documentary bill VP]%Hni]  
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空头汇票accommodation bill -3Vx76Y  
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原始汇票original bill ZJs$STJ*  
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改写||换新票据renewed bill wAW5 Z0D  
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即期汇票sight bill||bill on demand "#\ ;H$+  
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…days after date||…days after date…日后付款 TWFr 4-  
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…months after date||…months after date…月后付款 )P|),S,;Z  
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见票后…日付款…days after sight||…days sight 65Yv4pNL  
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见票后…月付款…months after sight||…months sight ;;N9>M?b  
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同组票据set of bills D!IY&H,wo  
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单张汇票sola of exchange||sole of exchange 4@# `t5H  
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远期汇票usance bill||bill at usance j HJ`,#  
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长期汇票long bill RdR p.pb8  
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短期汇票short bill n]o<S+z  
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逾期汇票overdue bill 5uj?#)N  
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宽限日期days of grace JO6)-U$7UG  
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电汇telegraphic transfer (T.T) @O^6&\s>  
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邮汇postal order||postal note (Am.)||post office order||money order @>Km_Ax  
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本票promissory note (P/N) #( 146  
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押汇负责书||押汇保证书letter of hypothecation M\Ye<Tk  
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副保||抵押品||付属担保物collateral security YHygo#4=8  
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担保书trust receipt||letter of indemnity i#Bf"W{F  
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承兑||认付acceptance jZkcBIK2  
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单张承兑general acceptance h_3E)jc  
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有条件承兑qualified acceptance sfugY (m  
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附条件认付conditional acceptance 6@F9G 4<Z  
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部分认付partial acceptance   Ma']?Rb`  
    
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