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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。   Efm37Kv5l  
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往来帐目account current AS34yM(h  
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现在往来帐||存款额current accout J 00%,Ju_  
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销货帐account sales 4}FuoQL  
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共同计算帐项joint account uP\?y(= "  
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未决帐项outstanding account E?o1&(2p  
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贷方帐项credit account||creditor account fKzOt<wm  
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借方帐项debit account||debtor account PiMW 29B^  
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应付帐||应付未付帐account payable w(O/mUDX  
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应收帐||应收未收帐account receivable >=|Dir  
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现金帐cash account #9Z\jW6b  
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过期帐||延滞帐overdue account||pastdue account 1Wd?AyTY,  
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杂项帐户sundry account S '>(4a  
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详细帐单||明细表detail account H!Gsu$C  
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呆帐bad account ?N2/;u>  
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会计项目title of account vL"U=Q+/eY  
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会计薄||帐薄account-book fZU#%b6G  
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营业报告书||损益计算表account of budiness||business report #L[-WC]1y  
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借贷细帐||交验帐account rendered b0 ))->&2  
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明细帐account stated iXN"M` nhm  
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与…银行开立一户头to open an account with d&K2\n  
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与…银行建立交易to keep account with vJ9 6qX  
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继续记帐to keep account w'[lIEP 2$  
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与…有交易to have an account with %Od?(m"&  
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作成会计帐||有往来帐项to make out an account with GtcY){7  
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清算||清理债务to make up an account vt0XCUnK  
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清洁帐目||与…停止交易to close ones account with rUjK1A{V  
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结帐to close an account +92/0  
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清理未付款to ask an account||to demand an account 0ut/ ')[  
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结清差额to balance the account with h3rdqx1  
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清算to settle an account||to liquidate an account||to square an account g?,\bmHE  
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审查帐目||监查帐目to audit an account v'`VyXetl  
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以计帐方式付款to pay on account  \.c   
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为自己计算||独立帐目on ones own account bgD4;)?5b  
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由某人负担for ones account||for account of one 9FB k|g"U)  
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按某人指示||列入某人帐户by order and for account of one sfb)iH|sW  
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列入5月份帐目for May account -U&k%X   
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寄出清算书to send in an account||to send in render an account h = <x%sie  
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支票陈票人cheque drawer -jXO9Q  
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不记名支票cheque to bearer||bearer cheque _+B{n^ {  
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记名支票||认人支票cheque to order &/+LY_r'<I  
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到期支票antedated cheque NeI#gJ1A  
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未到期支票postdated cheque xLN$!9t  
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保付支票certified cheque NCX`-SLv  
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未获兑现支票,退票returned cheque ^55q~DP}>  
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横线支票crossed cheque j|-{*t{/x  
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空白支票blank cheque w+][L||4c  
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失效支票,过期支票stale cheque q,>-4Cm  
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普通支票open cheque 9i`MUE1Sh  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 2{A/Fbk  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ijeas<  
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支票换现金||兑现to cash a cheque AVO$R\1YR  
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清理票款to clear a cheque 2PViY,V|  
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保证兑现to certify a cheque oTb4T=  
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填写支票数额to fill up a cheque umI6# Vd`=  
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支票上划线to cross a cheque iX6'3\Q3A  
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开发支票to make out a cheque ^~DClZ  
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签发支票,开立支票to draw a cheque||to issue a cheque 7b hJt_`Q  
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透支支票to overdraw a cheque K) nn;j=  
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背书支票to endorse a cheque oF=UjA  
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请付票款||清付票款to pay a cheque||to honour a cheque ,_U3p ,  
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支票退票to dishonour a cheque 4qg] oiT  
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拒付支票to refuse a cheque EM0]"s@Lf  
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拒付支票to stop payment of a cheque wf /DLAC  
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请给出票人R/D||refer to drawer mZb[Fi  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds iJem9XXb  
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时间已过account closed 3f^~mTY9>]  
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更改处应加盖印章alterations require initials 268H!'!\  
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停止付款payment stopped UJ8V%0  
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支票毁损cheque mutilated UM QsYD)  
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汇款||寄钱to remit||to send money }9,^=g-  
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寄票供取款||支票支付to send a cheque for payment i9%cpPrg8  
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收款人a remittee : ?.RZKXQF  
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空头汇票accommodation bill 6YCFSvA#/  
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改写||换新票据renewed bill [`eqma  
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即期汇票sight bill||bill on demand ^XIVWf#`H  
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…days after date||…days after date…日后付款 s^n}m#T  
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…months after date||…months after date…月后付款 8.'[>VzBL  
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见票后…日付款…days after sight||…days sight EGKj1_ml  
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见票后…月付款…months after sight||…months sight WjrUns  
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单张汇票sola of exchange||sole of exchange Q--VZqn  
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长期汇票long bill J *lKXFq7  
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短期汇票short bill Zy>iaG9}  
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逾期汇票overdue bill y~w -z4  
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宽限日期days of grace Z]1=nSv  
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电汇telegraphic transfer (T.T) (&w'"-`  
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邮汇postal order||postal note (Am.)||post office order||money order fY|Bc<,V9)  
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本票promissory note (P/N) f?ImQYqP  
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押汇负责书||押汇保证书letter of hypothecation M<A*{@4$w&  
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副保||抵押品||付属担保物collateral security cmzu @zq  
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担保书trust receipt||letter of indemnity 'E4`qq  
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承兑||认付acceptance 2\$P&L a  
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单张承兑general acceptance `m~x*)L#  
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有条件承兑qualified acceptance 0Cox+QJt  
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附条件认付conditional acceptance ?e`4 s f_~  
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部分认付partial acceptance   Bf72 .gx{0  
    
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