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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。   L{2\NJ"+u  
会计报表statement of account ?{qw /&  
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往来帐目account current f7X#cs)a  
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现在往来帐||存款额current accout oO @6c%  
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销货帐account sales 5 LX3.  
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共同计算帐项joint account O)Nt"k7 b  
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未决帐项outstanding account K@n.$g  
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贷方帐项credit account||creditor account SX^fh.  
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借方帐项debit account||debtor account ErESk"2t  
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应付帐||应付未付帐account payable '0 ( Bb  
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应收帐||应收未收帐account receivable 8@h zw~>  
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未决帐||老帐old account R1Pnj  
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现金帐cash account o B6" D  
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流水帐running account Z$ftG7;P0  
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暂记帐||未定帐suspense account E*w 2yWR  
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过期帐||延滞帐overdue account||pastdue account COHJJONR  
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杂项帐户sundry account Q}=RG//0*  
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详细帐单||明细表detail account P);Xke  
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呆帐bad account M:I,j  
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会计项目title of account I2W2B3D` c  
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会计薄||帐薄account-book ; zvnDox  
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营业报告书||损益计算表account of budiness||business report ^=W&p%Y(!  
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借贷细帐||交验帐account rendered <+$S{Z.  
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明细帐account stated 7  %|>7  
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与…银行建立交易to keep account with amSyGQ2  
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继续记帐to keep account TkBBHg;  
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与…有交易to have an account with U .Od  
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作成会计帐||有往来帐项to make out an account with ks5'Z8X  
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清算||清理债务to make up an account ]]Z,Qu#<-  
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清洁帐目||与…停止交易to close ones account with  vck$@3*  
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结帐to close an account j VZi_de  
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清理未付款to ask an account||to demand an account Wj:QC<5 v  
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结清差额to balance the account with h9I )<_}R  
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清算to settle an account||to liquidate an account||to square an account JY2 F-0t)  
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审查帐目||监查帐目to audit an account v-3zav  
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检查帐目to examine an account S=}~I  
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以计帐方式付款to pay on account @MB _gt)7?  
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为自己计算||独立帐目on ones own account *Qx|5L!_  
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由某人收益并负风险on ones account and risk||for ones account and risk NNw d;AC  
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由某人负担for ones account||for account of one Bh,)5E^m  
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按某人指示||列入某人帐户by order and for account of one fq'Xy9L  
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列入5月份帐目for May account +;*(a3Gp  
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编入某中帐项下to pass to the account of||to place to the account of mBZ Dl4 '  
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寄出清算书to send in an account||to send in render an account kbYg4t]FH  
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持票人cheque holder cUZ!; *  
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不记名支票cheque to bearer||bearer cheque dx13vZ3[U  
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记名支票||认人支票cheque to order nrS[7~  
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到期支票antedated cheque 5S\][;u  
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未到期支票postdated cheque 4h;f>BG  
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保付支票certified cheque *CH!<VB/  
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未获兑现支票,退票returned cheque )4!CR/ao  
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横线支票crossed cheque uG=t?C6  
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普通横线general crossing *`+<x  
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空白支票blank cheque F@=e2e 4  
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失效支票,过期支票stale cheque 6\,DnO   
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普通支票open cheque 6C cB-@n4  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount /*u#Ba<<  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges F^.om2V|9  
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支票换现金||兑现to cash a cheque i{TIm}_\  
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清理票款to clear a cheque - *:p.(c  
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保证兑现to certify a cheque N@k3$+ls  
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填写支票数额to fill up a cheque O7G"sT1Dv  
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开发支票to make out a cheque gl%`qf6:O  
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签发支票,开立支票to draw a cheque||to issue a cheque pY"O9x  
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透支支票to overdraw a cheque 3G}AH E4  
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请付票款||清付票款to pay a cheque||to honour a cheque uBrMk  
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支票退票to dishonour a cheque Xd `vDgD  
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拒付支票to stop payment of a cheque +j14Q$  
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请给出票人R/D||refer to drawer D(Ix!G/  
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文字与数字不一致words and figures differ N)OCSeh  
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停止付款payment stopped "Gh#`T0#a  
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支票毁损cheque mutilated rgR?wXW]jE  
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汇款||寄钱to remit||to send money 6Kht:WE  
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寄票供取款||支票支付to send a cheque for payment iPFL"v<#J  
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空头汇票accommodation bill 3Pa3f >}-  
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原始汇票original bill @2|G|C/]O}  
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改写||换新票据renewed bill X%35XC.n  
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即期汇票sight bill||bill on demand K.r!?cfv  
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…days after date||…days after date…日后付款 Ta,u-!/ I  
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…months after date||…months after date…月后付款 I(y`)$}  
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见票后…日付款…days after sight||…days sight yCZ2^P!a  
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见票后…月付款…months after sight||…months sight H2s*s[T -  
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同组票据set of bills 5=Zp%[ #  
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单张汇票sola of exchange||sole of exchange $;Q=iv 3  
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长期汇票long bill b "`ru~]  
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短期汇票short bill ^ n6)YX  
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逾期汇票overdue bill ^mS.HT=X  
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宽限日期days of grace N`y}Gs  
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电汇telegraphic transfer (T.T) Tz+HIUIxF  
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邮汇postal order||postal note (Am.)||post office order||money order =$ &7IQ?  
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本票promissory note (P/N) Ec7{B hH)  
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押汇负责书||押汇保证书letter of hypothecation i*mZi4URN  
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副保||抵押品||付属担保物collateral security Td["l!-fe  
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担保书trust receipt||letter of indemnity yv6Zo0s<J  
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承兑||认付acceptance zN?$Sxttx  
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单张承兑general acceptance >o0&:h|>$'  
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有条件承兑qualified acceptance &;r'{$  
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附条件认付conditional acceptance _G-b L;  
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部分认付partial acceptance   MHpL$g=5_  
    
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