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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。   }Z\S__\9  
会计报表statement of account mcidA%  
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往来帐目account current MtF^}/0w!`  
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现在往来帐||存款额current accout -ON-0L  
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销货帐account sales 3(t3r::&  
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共同计算帐项joint account } 7:T? `V:  
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贷方帐项credit account||creditor account .v}|Tp&k  
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借方帐项debit account||debtor account ] >w@@A  
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应付帐||应付未付帐account payable 2A";o E  
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现金帐cash account 6r D]6#D  
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过期帐||延滞帐overdue account||pastdue account Q[q`)~|  
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杂项帐户sundry account U~"Y8g#qgy  
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会计项目title of account GPL%8 YY  
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营业报告书||损益计算表account of budiness||business report ~gMt U  
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借贷细帐||交验帐account rendered sO 6=w%l^  
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明细帐account stated fHH  
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与…银行建立交易to keep account with 5Lej_uqF   
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继续记帐to keep account ,%l}TSs  
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与…有交易to have an account with $#u'XyA  
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清洁帐目||与…停止交易to close ones account with g]2L[4  
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结帐to close an account D5?8`U m=  
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清理未付款to ask an account||to demand an account %g.cE}^  
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结清差额to balance the account with LtMM89u  
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清算to settle an account||to liquidate an account||to square an account 6,3o_"J!  
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审查帐目||监查帐目to audit an account jBw)8~tYm  
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检查帐目to examine an account H,X|-B  
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转入A的帐户to charge the amount to As account x^ f)I|t  
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以计帐方式付款to pay on account ? W'p&(;  
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代理某人||为某人on ones account||on account of one :;7I_tb  
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为自己计算||独立帐目on ones own account ;[sW\Ou  
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由某人收益并负风险on ones account and risk||for ones account and risk d]l8ei@>h  
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由某人负担for ones account||for account of one /9w>:i81  
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按某人指示||列入某人帐户by order and for account of one dw bR,K  
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列入5月份帐目for May account JQ&t"`\k  
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编入某中帐项下to pass to the account of||to place to the account of 86 r5!@WN  
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寄出清算书to send in an account||to send in render an account S\e&xUA;|  
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持票人cheque holder UNdD2Fd9  
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不记名支票cheque to bearer||bearer cheque `Lf'/q   
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记名支票||认人支票cheque to order }]?Si6_ZZ  
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到期支票antedated cheque (q> TKM  
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未到期支票postdated cheque d2 ^}ooE  
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保付支票certified cheque  +]db-  
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未获兑现支票,退票returned cheque -EjXVn! vQ  
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空白支票blank cheque ));#oQol9  
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失效支票,过期支票stale cheque ,w }Po  
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普通支票open cheque 3P>gDQP  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ^6 6!f 5^W  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ej RK-!  
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支票换现金||兑现to cash a cheque :fRXLe1=  
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清理票款to clear a cheque ~Eut_d  
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保证兑现to certify a cheque QWmE:F[M~  
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填写支票数额to fill up a cheque KuNLu31%  
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支票上划线to cross a cheque St=nf\P&F  
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开发支票to make out a cheque MsB >3  
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签发支票,开立支票to draw a cheque||to issue a cheque Y~~Dg?e  
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透支支票to overdraw a cheque 337.' |ZE  
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背书支票to endorse a cheque Z:b?^u4.  
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请付票款||清付票款to pay a cheque||to honour a cheque  ` Xc7b  
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支票退票to dishonour a cheque {1GJ,['qL  
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拒付支票to refuse a cheque 6(|mdk`i  
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拒付支票to stop payment of a cheque y@LI miRG  
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已过期||无效out of date||stale FlO?E3d  
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请给出票人R/D||refer to drawer F` }'^>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hzD)yf  
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文字与数字不一致words and figures differ t  Cuvb  
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支票 zD_5TG M=  
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时间已过account closed jAQ{H  
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时间已过effects not cleared ^Ks1[xc*`  
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停止付款payment stopped k?cX f j&  
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支票毁损cheque mutilated 6O4 *OR<&  
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汇款||寄钱to remit||to send money osc8;B/  
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寄票供取款||支票支付to send a cheque for payment 2d[tcn$;h]  
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寄款人a remitter Hc/7x).  
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收款人a remittee nS#F*)  
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国外汇票foreign Bill #m#IBRD:  
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国内汇票inland Bill R/u0 ,  
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跟单汇票documentary bill \] Y<d  
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空头汇票accommodation bill mI2Gs) SO  
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原始汇票original bill ?;=7{E j  
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改写||换新票据renewed bill 3SM'vV0[  
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即期汇票sight bill||bill on demand v~RxtTu  
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…days after date||…days after date…日后付款 Zn1((J7  
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…months after date||…months after date…月后付款 s"7FmJ\7rw  
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见票后…日付款…days after sight||…days sight W)`>'X`  
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见票后…月付款…months after sight||…months sight bO6z;D#  
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同组票据set of bills [:,|g;=Y}  
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单张汇票sola of exchange||sole of exchange b`wT*&  
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远期汇票usance bill||bill at usance yyPj!<.MGP  
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长期汇票long bill 7 |Qb}[s  
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短期汇票short bill C#&b`  
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逾期汇票overdue bill EZQ!~  
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宽限日期days of grace v@X[0J_8  
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电汇telegraphic transfer (T.T) L8;`*H  
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邮汇postal order||postal note (Am.)||post office order||money order IxP$ lx  
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本票promissory note (P/N) [o'}R`5)  
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押汇负责书||押汇保证书letter of hypothecation t5p#g <$  
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副保||抵押品||付属担保物collateral security [yAR%]i-7  
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担保书trust receipt||letter of indemnity :;x#qtv~Iz  
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承兑||认付acceptance 6? (8KsaN  
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单张承兑general acceptance Kib?JRYt  
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有条件承兑qualified acceptance w*N9p8hb]  
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附条件认付conditional acceptance j#XU\G  
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部分认付partial acceptance   z[, `  
    
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