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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。   mF@7;dpr  
会计报表statement of account _}p [(sTV  
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往来帐目account current DQ+6VPc^o  
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现在往来帐||存款额current accout Ci-Ze j  
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销货帐account sales &X:;B'   
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共同计算帐项joint account KS(H_&j  
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未决帐项outstanding account f$^wu~  
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贷方帐项credit account||creditor account AJB NM  
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借方帐项debit account||debtor account U)f('zD  
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应付帐||应付未付帐account payable ,u>LAo0  
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应收帐||应收未收帐account receivable hO[_ _j8  
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新交易||新帐new account Kw"e4 a  
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未决帐||老帐old account eb`3'&zV&)  
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现金帐cash account /7"V~c6  
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流水帐running account V-#JV@b  
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暂记帐||未定帐suspense account er24}G8  
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过期帐||延滞帐overdue account||pastdue account 4vi?9MPz  
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杂项帐户sundry account nG3SDL#(k  
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详细帐单||明细表detail account m%u`#67oK  
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呆帐bad account j[i*;0) |  
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会计项目title of account %[KnpJ{\  
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会计薄||帐薄account-book ]T/%Bau  
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营业报告书||损益计算表account of budiness||business report tH;9"z# ~  
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借贷细帐||交验帐account rendered P=EZ6<c3&  
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明细帐account stated gQik >gFr  
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与…银行开立一户头to open an account with YIW9z{rrs  
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与…银行建立交易to keep account with @=w)a  
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继续记帐to keep account [wSoZB l  
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与…有交易to have an account with 1f^oW[w&  
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作成会计帐||有往来帐项to make out an account with "Vc|D (g  
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清算||清理债务to make up an account B YB9M  
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清洁帐目||与…停止交易to close ones account with xF) .S@  
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结帐to close an account /Tl ybSC1  
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清理未付款to ask an account||to demand an account eWYet2!Q  
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结清差额to balance the account with Gg6cjc=dC  
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清算to settle an account||to liquidate an account||to square an account RToX[R;1E  
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审查帐目||监查帐目to audit an account m|cRj{xZF  
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检查帐目to examine an account  h;K9 }w  
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转入A的帐户to charge the amount to As account >>J!|  
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以计帐方式付款to pay on account H'EBe;ccM  
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代理某人||为某人on ones account||on account of one wL0"1Ya  
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为自己计算||独立帐目on ones own account dnPr2oI?I  
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由某人收益并负风险on ones account and risk||for ones account and risk v g tJ+GjN  
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由某人负担for ones account||for account of one 1 gRR  
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按某人指示||列入某人帐户by order and for account of one {24Pv#ZG#^  
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列入5月份帐目for May account U`'w{~"D%  
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编入某中帐项下to pass to the account of||to place to the account of U(qM( E  
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寄出清算书to send in an account||to send in render an account V'?nS&,i  
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支票薄cheque book 55N/ [{[  
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支票陈票人cheque drawer ||,;07  
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持票人cheque holder @fYA{-ZC  
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记名支票||认人支票cheque to order ZyWC_r!  
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到期支票antedated cheque +yea}uUE  
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未到期支票postdated cheque E|Lh$9XONA  
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保付支票certified cheque |Z/ySAFM  
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未获兑现支票,退票returned cheque RGKJO_*J2  
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横线支票crossed cheque MdfkC6P  
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普通横线general crossing s`2o\]  
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空白支票blank cheque DQ}]'*@?  
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失效支票,过期支票stale cheque \3/9lE|gh  
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普通支票open cheque ]9:G3vq  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ^b#E%Rd  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges )wRD  
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支票换现金||兑现to cash a cheque jj2UUQ|  
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清理票款to clear a cheque @n (In$  
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保证兑现to certify a cheque URgF8?n  
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填写支票数额to fill up a cheque 7w*&Yg]  
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支票上划线to cross a cheque Q:\hh=^  
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开发支票to make out a cheque UJ[ a& b  
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签发支票,开立支票to draw a cheque||to issue a cheque g OM`I+CwT  
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透支支票to overdraw a cheque )|x5#b-lz  
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背书支票to endorse a cheque -huZnDN  
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请付票款||清付票款to pay a cheque||to honour a cheque "S:N- Tf%U  
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支票退票to dishonour a cheque KT71%? P  
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拒付支票to refuse a cheque XD}_9p  
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拒付支票to stop payment of a cheque Vz]=J;`Mz  
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提示要求付款to present for payment .`N` M9  
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见票即付持票人payable to bearer  a|uZJ*  
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请给出票人R/D||refer to drawer 4^_Au^8R(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds eAKQR  
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文字与数字不一致words and figures differ X3iRR{< @  
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支票 }.V0SM6  
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时间已过account closed UH&1c8y}  
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停止付款payment stopped 1S]gD&V  
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支票毁损cheque mutilated ~eOj:H  
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汇款||寄钱to remit||to send money p2c=;5|/Q  
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寄票供取款||支票支付to send a cheque for payment 'Kzr-)JS  
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寄款人a remitter BOiz ~h6  
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收款人a remittee xAd>",=~  
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国内汇票inland Bill E4v_2Q -w  
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跟单汇票documentary bill Y9@dZw%2  
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空头汇票accommodation bill ,8xP8T~Kmv  
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原始汇票original bill Iz GB  
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改写||换新票据renewed bill C >:/(O  
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即期汇票sight bill||bill on demand s*)41\V0  
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…days after date||…days after date…日后付款 7Js>!KR  
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…months after date||…months after date…月后付款 i (%tHa37  
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见票后…日付款…days after sight||…days sight _Vo)<--+I  
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见票后…月付款…months after sight||…months sight kh<pLI>$h  
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同组票据set of bills &PRx,G5  
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单张汇票sola of exchange||sole of exchange 42V,PH6o  
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远期汇票usance bill||bill at usance $>'")7z  
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长期汇票long bill })o~E  
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短期汇票short bill 1jH7<%y  
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逾期汇票overdue bill WCuzV7tw  
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宽限日期days of grace J$#h( D%  
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电汇telegraphic transfer (T.T) Si?$\H*:  
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邮汇postal order||postal note (Am.)||post office order||money order QU^/[75Ea0  
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本票promissory note (P/N) _4P;+Y  
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押汇负责书||押汇保证书letter of hypothecation .A3DFm3t  
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副保||抵押品||付属担保物collateral security [096CK  
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担保书trust receipt||letter of indemnity W8f`J2^"M  
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承兑||认付acceptance 1#grB(p?  
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单张承兑general acceptance 2q)T y9  
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有条件承兑qualified acceptance 's)fO#  
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附条件认付conditional acceptance {tPnj_|n<  
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部分认付partial acceptance   )))2f skZ  
    
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