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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。    8%RI7Mg  
会计报表statement of account OVk ~N)  
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往来帐目account current B8I4[@m>w\  
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现在往来帐||存款额current accout #:ns64|  
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销货帐account sales Z"I/ NGiU  
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共同计算帐项joint account %1:chvS  
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未决帐项outstanding account 2)/NFZ  
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贷方帐项credit account||creditor account gH:ArfC  
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借方帐项debit account||debtor account 19d6]pJ5  
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应付帐||应付未付帐account payable yqSY9EX7  
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应收帐||应收未收帐account receivable fUcLfnr  
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新交易||新帐new account 9XV^z*E(J  
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未决帐||老帐old account M$&>5n7  
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过期帐||延滞帐overdue account||pastdue account 8wF#e\Va0  
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杂项帐户sundry account .s};F/(diD  
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详细帐单||明细表detail account .xpmp6-  
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呆帐bad account (2%>jg0M  
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会计项目title of account :QKb#4/8;  
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会计薄||帐薄account-book #`j][F@N  
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营业报告书||损益计算表account of budiness||business report g8Aj `O  
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借贷细帐||交验帐account rendered 73pC  
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明细帐account stated ZeTL$E[E}  
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与…银行建立交易to keep account with Zsk?QS FE  
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继续记帐to keep account CKN8z  
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与…有交易to have an account with J=V yyUB  
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作成会计帐||有往来帐项to make out an account with R ^^ 1/%  
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清洁帐目||与…停止交易to close ones account with sM0c#YK?  
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结帐to close an account Lv^a+'  
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结清差额to balance the account with -t%L#1k  
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清算to settle an account||to liquidate an account||to square an account g"w)@*?K  
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审查帐目||监查帐目to audit an account U~Xf=f_Q$  
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检查帐目to examine an account mQFa/7FX  
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以计帐方式付款to pay on account OA!R5sOz"  
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代理某人||为某人on ones account||on account of one (/('n Y  
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为自己计算||独立帐目on ones own account 0T1HQ  
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由某人收益并负风险on ones account and risk||for ones account and risk v/]Qq  
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由某人负担for ones account||for account of one <>SR4  
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按某人指示||列入某人帐户by order and for account of one \FIa,5k8  
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编入某中帐项下to pass to the account of||to place to the account of ,:Rft  
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寄出清算书to send in an account||to send in render an account  )GB3=@  
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持票人cheque holder PN1(j|  
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不记名支票cheque to bearer||bearer cheque +io;K]C  
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记名支票||认人支票cheque to order H.jLGe>  
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到期支票antedated cheque XR{5]lKt_  
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未到期支票postdated cheque C ffTv  
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保付支票certified cheque I ybl;u  
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未获兑现支票,退票returned cheque IeR l6r%:  
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横线支票crossed cheque XA&tTpfJE  
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普通横线general crossing U6/m_`nc  
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特别横线special crossing K B`1%=  
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空白支票blank cheque %0 ll4"  
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失效支票,过期支票stale cheque p%1xj2 ?nN  
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普通支票open cheque h 7(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 g9FVb7In_  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Hnd9T(UB  
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保证兑现to certify a cheque =E"kv!e   
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填写支票数额to fill up a cheque ZVL- o<6  
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支票上划线to cross a cheque JucxhjV#,  
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开发支票to make out a cheque Il&"=LooZ  
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签发支票,开立支票to draw a cheque||to issue a cheque <mo^Y k3  
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透支支票to overdraw a cheque 11@2;vw  
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背书支票to endorse a cheque >QZt)<[  
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请付票款||清付票款to pay a cheque||to honour a cheque zZ+LisSs&  
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支票退票to dishonour a cheque 2=/g~rp*  
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拒付支票to refuse a cheque >;'1k'  
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拒付支票to stop payment of a cheque 9tc@   
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提示要求付款to present for payment Vg [5bJ5  
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见票即付持票人payable to bearer xU\:Vid+A  
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已过期||无效out of date||stale /hEGk~  
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请给出票人R/D||refer to drawer z5*O@_r+.b  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds P2:Q+j:PX  
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文字与数字不一致words and figures differ eUw;!Du  
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时间已过account closed lSbM)gL  
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时间已过effects not cleared Y)5uK:)^  
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停止付款payment stopped Umwg iw  
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支票毁损cheque mutilated | v'5*n9  
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汇款||寄钱to remit||to send money ]:#$6D"  
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寄票供取款||支票支付to send a cheque for payment lR K ?%~  
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寄款人a remitter ^t%M   
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收款人a remittee F"#*8P  
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国内汇票inland Bill 5e8-?w% e  
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跟单汇票documentary bill \mit&EUh}  
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空头汇票accommodation bill oqo8{hrdHk  
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原始汇票original bill d }CMX$1  
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改写||换新票据renewed bill dM.Ow!j  
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即期汇票sight bill||bill on demand l{ { #tW  
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…days after date||…days after date…日后付款 [o6<aE-  
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…months after date||…months after date…月后付款 $jL.TraV7  
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见票后…日付款…days after sight||…days sight 5Z0x2 jV  
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见票后…月付款…months after sight||…months sight z$,hdZ]  
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同组票据set of bills 1O{67Pf  
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单张汇票sola of exchange||sole of exchange ku=q:ry O  
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远期汇票usance bill||bill at usance N* QI>kzU  
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长期汇票long bill v7RDoO]I  
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短期汇票short bill X13bi}O6#  
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逾期汇票overdue bill ENr&k(>0HQ  
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宽限日期days of grace awtzt?VtLh  
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电汇telegraphic transfer (T.T) PI?[  
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邮汇postal order||postal note (Am.)||post office order||money order :2+:(^l  
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本票promissory note (P/N) Obm\h*$  
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押汇负责书||押汇保证书letter of hypothecation  G%{jU'2  
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副保||抵押品||付属担保物collateral security #k6T_ki  
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担保书trust receipt||letter of indemnity >3/<goXk7  
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承兑||认付acceptance J=Z"sU=  
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单张承兑general acceptance G}x^PJJt  
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有条件承兑qualified acceptance  d p].FS  
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附条件认付conditional acceptance aE}u5L$#  
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部分认付partial acceptance   4_eq@'9-q  
    
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