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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。   U-P\F-  
会计报表statement of account j&G*$/lTO6  
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往来帐目account current Cyw Q  
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现在往来帐||存款额current accout ]"3(UKx  
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销货帐account sales Vp;^_,  
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共同计算帐项joint account %n3lm(-0U  
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未决帐项outstanding account >-s\$8En'  
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贷方帐项credit account||creditor account A~CQ@  
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借方帐项debit account||debtor account [dje!5Dc(  
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应付帐||应付未付帐account payable /7$3RV(  
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应收帐||应收未收帐account receivable Yg5m=Lis  
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新交易||新帐new account p }qNw`  
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未决帐||老帐old account uTN mt]  
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现金帐cash account U*G9fpVy  
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流水帐running account hadGF%> O6  
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暂记帐||未定帐suspense account rz c}2I  
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过期帐||延滞帐overdue account||pastdue account s 2t'jIB  
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杂项帐户sundry account B_w;2ZuA  
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详细帐单||明细表detail account |A_yr/f  
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呆帐bad account _ukKzY  
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会计项目title of account V\8vJ3.YV  
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会计薄||帐薄account-book .@#i   
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营业报告书||损益计算表account of budiness||business report 0r=:l/Pz  
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借贷细帐||交验帐account rendered MF/359r)Et  
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明细帐account stated p:u?a,p  
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与…银行开立一户头to open an account with 7MreBs(M  
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与…银行建立交易to keep account with +D|y))fE  
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继续记帐to keep account HqXaT6#/  
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与…有交易to have an account with .3k"1I '\  
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作成会计帐||有往来帐项to make out an account with b@@`2O3"  
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清算||清理债务to make up an account RWf4Wh?d  
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清洁帐目||与…停止交易to close ones account with A<.`HCv2  
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结帐to close an account ipfiarT~)  
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清理未付款to ask an account||to demand an account jI0gQ [  
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结清差额to balance the account with "Q]`~u':  
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清算to settle an account||to liquidate an account||to square an account t>><|~wp  
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审查帐目||监查帐目to audit an account hb7H- Z2  
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检查帐目to examine an account n\&[^Q#b|  
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转入A的帐户to charge the amount to As account *?%DdVrO@  
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以计帐方式付款to pay on account + |MHiC  
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代理某人||为某人on ones account||on account of one p7}x gUxX  
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为自己计算||独立帐目on ones own account OF'y]W&  
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由某人收益并负风险on ones account and risk||for ones account and risk V9f$zjpw  
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由某人负担for ones account||for account of one EE5I~k 5  
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按某人指示||列入某人帐户by order and for account of one -Zd0[& ']  
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列入5月份帐目for May account )J#7:s]eo  
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编入某中帐项下to pass to the account of||to place to the account of ={y Mk  
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寄出清算书to send in an account||to send in render an account oHH-joYnn  
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支票陈票人cheque drawer J P'|v"  
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持票人cheque holder +HvEiY  
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不记名支票cheque to bearer||bearer cheque /f2HZfj  
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记名支票||认人支票cheque to order *CG-F=  
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到期支票antedated cheque 9D,`9L5-=  
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未到期支票postdated cheque vqDd][n  
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保付支票certified cheque *V}T}nK7  
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未获兑现支票,退票returned cheque %DH2]B? 0  
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横线支票crossed cheque z2:^Qg  
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普通横线general crossing Se*o{V3s$  
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特别横线special crossing `a *_b9  
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空白支票blank cheque w"?H4  
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失效支票,过期支票stale cheque `r?xo7  
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普通支票open cheque prJ]u H,  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount >iE/t$%1  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges tb#9TF  
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支票换现金||兑现to cash a cheque Fog4m=b`g  
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清理票款to clear a cheque 'E _M, Y  
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保证兑现to certify a cheque : T` Ni  
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填写支票数额to fill up a cheque hDPZj#(c  
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支票上划线to cross a cheque GPyr;FV!s  
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开发支票to make out a cheque I%4)%  
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签发支票,开立支票to draw a cheque||to issue a cheque {DP%=4  
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透支支票to overdraw a cheque |"gg2p  
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背书支票to endorse a cheque oR``Jiob|  
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请付票款||清付票款to pay a cheque||to honour a cheque sN"JVJXi  
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支票退票to dishonour a cheque }3%L3v&  
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拒付支票to refuse a cheque DK6^\k][V  
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拒付支票to stop payment of a cheque c3L)!]kB  
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提示要求付款to present for payment > 14 x.c  
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见票即付持票人payable to bearer _NwB7@ e  
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支付指定人payable to order p?6`mH  
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已过期||无效out of date||stale u`ezQvrcy  
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请给出票人R/D||refer to drawer NUQ?Q Q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wf,B/[,d  
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文字与数字不一致words and figures differ DwNEqHi  
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支票 5ltrr(MeD  
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时间已过account closed BYKONZu  
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更改处应加盖印章alterations require initials =-dg]Ol8  
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时间已过effects not cleared EyK F5TP0  
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停止付款payment stopped p_:bt7 B  
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支票毁损cheque mutilated nvOJY6)$V  
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汇款||寄钱to remit||to send money H3Zs m)+:  
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寄票供取款||支票支付to send a cheque for payment z<jH{AU  
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寄款人a remitter 0<$t9:dq  
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收款人a remittee 7@u:F?c  
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国外汇票foreign Bill ZmKxs^5S  
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国内汇票inland Bill v$]eCj'  
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跟单汇票documentary bill w\`u |f;Aq  
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空头汇票accommodation bill FJH'!P\  
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原始汇票original bill t{g7 :A  
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改写||换新票据renewed bill |9x H9@^f  
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即期汇票sight bill||bill on demand qrt2BT)  
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…days after date||…days after date…日后付款 (N/KP+J$n  
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…months after date||…months after date…月后付款 ,#blY~h8^  
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见票后…日付款…days after sight||…days sight rc()Eo50  
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见票后…月付款…months after sight||…months sight L.R4 iN  
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同组票据set of bills x !^u$5c  
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单张汇票sola of exchange||sole of exchange 9n!IdqKN  
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远期汇票usance bill||bill at usance ^!yJ;'H\  
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长期汇票long bill ZGZ+BOFL  
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短期汇票short bill lVR a{._m  
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逾期汇票overdue bill ,p7W4;?4  
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宽限日期days of grace MF]EX  
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电汇telegraphic transfer (T.T) `%nj$-W:  
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邮汇postal order||postal note (Am.)||post office order||money order [44C`x[8M+  
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本票promissory note (P/N) +q-/~G'  
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押汇负责书||押汇保证书letter of hypothecation 3rh@|fg)E  
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副保||抵押品||付属担保物collateral security ~]LkQQ'  
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担保书trust receipt||letter of indemnity NPY\ >pf  
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承兑||认付acceptance I2G:jMPy  
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单张承兑general acceptance :y%CP8  
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有条件承兑qualified acceptance 4/:}K>S_  
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附条件认付conditional acceptance .m/$ku{/J  
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部分认付partial acceptance   E=eK(t(8  
    
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