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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。   &M6)-V4  
会计报表statement of account = EyxM  
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往来帐目account current e&OMW ,7  
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现在往来帐||存款额current accout 8MX/GF;F  
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销货帐account sales ,h #!!j\j6  
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共同计算帐项joint account wju ~5  
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未决帐项outstanding account i#kRVua/  
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贷方帐项credit account||creditor account Yo| H`m,  
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借方帐项debit account||debtor account F#X\}MvEU  
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应付帐||应付未付帐account payable )tFFa*Z'  
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应收帐||应收未收帐account receivable ?=r!b{9  
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新交易||新帐new account R^1= :<)C  
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未决帐||老帐old account Gk[P-%%b /  
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现金帐cash account ~{^A&#P  
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流水帐running account v|{*y  
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暂记帐||未定帐suspense account /jj!DO#  
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过期帐||延滞帐overdue account||pastdue account 9sYX(Fl  
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杂项帐户sundry account }PED#Uv  
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详细帐单||明细表detail account /)oxuk&}c  
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呆帐bad account p%3';7W\  
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会计项目title of account kQ'G+Kw~F  
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会计薄||帐薄account-book >`oO(d}n[0  
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营业报告书||损益计算表account of budiness||business report k?S-peyRO  
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借贷细帐||交验帐account rendered koqH~>ZtD  
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明细帐account stated 97Q!Rot  
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与…银行开立一户头to open an account with ~?L. n:wu  
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与…银行建立交易to keep account with 0e}L Z,9e  
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继续记帐to keep account :^ cA\2=  
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与…有交易to have an account with u;Z~Px4]v  
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作成会计帐||有往来帐项to make out an account with YE^|G,]  
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清算||清理债务to make up an account 9wI1/>  
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清洁帐目||与…停止交易to close ones account with /sYD+*a  
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结帐to close an account UCq+F96j  
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清理未付款to ask an account||to demand an account 2} T" |56  
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结清差额to balance the account with ,ur_n7+LH  
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清算to settle an account||to liquidate an account||to square an account 5X[=Q>  
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审查帐目||监查帐目to audit an account yuhSP{pv'  
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检查帐目to examine an account 8Y&(o-R0  
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转入A的帐户to charge the amount to As account q,+d\-+  
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以计帐方式付款to pay on account :GO}G`jY  
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代理某人||为某人on ones account||on account of one ~KCOCtiD  
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为自己计算||独立帐目on ones own account X_"TG;*$  
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由某人收益并负风险on ones account and risk||for ones account and risk 3;#v$F8R  
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由某人负担for ones account||for account of one 7X1T9'j I2  
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按某人指示||列入某人帐户by order and for account of one lS 9rgq<n  
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列入5月份帐目for May account ~x`OCii  
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编入某中帐项下to pass to the account of||to place to the account of "ifYy>d  
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寄出清算书to send in an account||to send in render an account IIs'm!"Y>  
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支票薄cheque book M-"%4^8_  
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支票陈票人cheque drawer Tf<1Z{9  
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持票人cheque holder $62!R]C9\  
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不记名支票cheque to bearer||bearer cheque -]\UFR  
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记名支票||认人支票cheque to order 7q^o sOj"  
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到期支票antedated cheque Zchs/C 9{  
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未到期支票postdated cheque {.K >9#^m  
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保付支票certified cheque #qtAFIm'  
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未获兑现支票,退票returned cheque {m.l{<H  
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横线支票crossed cheque & gnE"  
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普通横线general crossing @`^+XPK\  
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特别横线special crossing AKk6kI8F  
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空白支票blank cheque }RowAGWL  
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失效支票,过期支票stale cheque Ue^2H[zs-  
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普通支票open cheque kscZ zXv  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount y !)  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges V3DXoRE-8i  
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支票换现金||兑现to cash a cheque 5N<f\W,  
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清理票款to clear a cheque +aR.t@D+"Y  
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保证兑现to certify a cheque ?0 93'lA  
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填写支票数额to fill up a cheque ~'>RK  
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支票上划线to cross a cheque \i_y(;  
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开发支票to make out a cheque j}$dYbf$  
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签发支票,开立支票to draw a cheque||to issue a cheque J%}9"Q5  
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透支支票to overdraw a cheque 2ED^uc: 0S  
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背书支票to endorse a cheque b[p<kMTir  
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请付票款||清付票款to pay a cheque||to honour a cheque Cx$C+  
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支票退票to dishonour a cheque L$zI_ z  
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拒付支票to refuse a cheque SjgF&LD  
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拒付支票to stop payment of a cheque _\yrR.HIa  
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提示要求付款to present for payment 63:0Vt>hZ^  
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见票即付持票人payable to bearer 2{naSiaq  
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支付指定人payable to order il^SGH  
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已过期||无效out of date||stale `K[:<p}  
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请给出票人R/D||refer to drawer !NuYx9L?L  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9_IR%bm  
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文字与数字不一致words and figures differ 5xW)nEV  
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支票 [o&Vr\.$  
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时间已过account closed ~D@pk>I  
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更改处应加盖印章alterations require initials 6$wS7Cu  
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时间已过effects not cleared bj` cYL%  
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停止付款payment stopped 9,5v%HZ  
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支票毁损cheque mutilated 9\TvX!)h  
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汇款||寄钱to remit||to send money y5?T`ts,#  
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寄票供取款||支票支付to send a cheque for payment Wf_aEW&n  
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寄款人a remitter Y'/`?CK  
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收款人a remittee 3f's>+,#%  
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国外汇票foreign Bill vJ GxD\h  
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国内汇票inland Bill %H<w.]>  
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跟单汇票documentary bill UkNC|#l)  
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空头汇票accommodation bill %9mB4Fc6b)  
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原始汇票original bill ^ bM;C_<$f  
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改写||换新票据renewed bill }J`{g/  
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即期汇票sight bill||bill on demand ^0{S!fs  
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…days after date||…days after date…日后付款 (!X:[Ah*$  
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…months after date||…months after date…月后付款 "r"]NyM  
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见票后…日付款…days after sight||…days sight \ vJ*3H6  
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见票后…月付款…months after sight||…months sight dje3&a  
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同组票据set of bills GUN<ZOYb=  
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单张汇票sola of exchange||sole of exchange 3^ Z tIZ  
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远期汇票usance bill||bill at usance :cC`wX$  
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长期汇票long bill |g;XC^!%=o  
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短期汇票short bill _v $mGZpGY  
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逾期汇票overdue bill ?1412Tq5  
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宽限日期days of grace 'Gt `3qG  
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电汇telegraphic transfer (T.T) ~~fL`"  
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邮汇postal order||postal note (Am.)||post office order||money order (f.A5~e  
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本票promissory note (P/N) d[Fsp7U}  
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押汇负责书||押汇保证书letter of hypothecation ^IId =V=2  
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副保||抵押品||付属担保物collateral security ;kFp)*i  
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担保书trust receipt||letter of indemnity 2>r.[  
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承兑||认付acceptance ?@,:\ ,G  
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单张承兑general acceptance $R5-JvJJH  
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有条件承兑qualified acceptance $k? L?R1  
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附条件认付conditional acceptance YsDl2P  
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部分认付partial acceptance   yUG5'<lX  
    
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