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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。   @oV9)  
会计报表statement of account C(#u[8  
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往来帐目account current LXC9I/j/  
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现在往来帐||存款额current accout iB%gPoDCL@  
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销货帐account sales $m].8?  
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共同计算帐项joint account iS WU'K  
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未决帐项outstanding account \eT5flC  
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贷方帐项credit account||creditor account &eCa0s?mI  
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借方帐项debit account||debtor account c#Sa]n  
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应付帐||应付未付帐account payable aI6$?wus  
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应收帐||应收未收帐account receivable 0?\Zm)Q~(  
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新交易||新帐new account vY  }A  
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未决帐||老帐old account =BSzsH7  
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现金帐cash account 3DiLk=\~  
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流水帐running account \O*-#}~\  
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暂记帐||未定帐suspense account !;i`PPRwk  
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过期帐||延滞帐overdue account||pastdue account { QHVo#  
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杂项帐户sundry account Sp@^XmX(S  
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详细帐单||明细表detail account D7lK3 0  
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呆帐bad account z.$4!$q  
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会计项目title of account LR.Hh   
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会计薄||帐薄account-book  ud xZ0  
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营业报告书||损益计算表account of budiness||business report tZ}  v%3  
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借贷细帐||交验帐account rendered |B'9\OkP[=  
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明细帐account stated fBRo_CU8!  
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与…银行开立一户头to open an account with ~%^ t B  
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与…银行建立交易to keep account with "OQ^U_  
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继续记帐to keep account &j4xgh9  
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与…有交易to have an account with bn^{c  
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作成会计帐||有往来帐项to make out an account with Po ZuMF  
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清算||清理债务to make up an account ^C_#<m_k  
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清洁帐目||与…停止交易to close ones account with /9HVY %n  
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结帐to close an account [-\%4  
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清理未付款to ask an account||to demand an account J@4Bf  
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结清差额to balance the account with K Pt5=a  
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清算to settle an account||to liquidate an account||to square an account "tB;^jhRs  
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审查帐目||监查帐目to audit an account .u4 W /  
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检查帐目to examine an account G5C I<KRK#  
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转入A的帐户to charge the amount to As account CitDm1DXt/  
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以计帐方式付款to pay on account  4|CtRF<L  
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代理某人||为某人on ones account||on account of one i[?Vin  
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为自己计算||独立帐目on ones own account }Q=!Y>Tc  
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由某人收益并负风险on ones account and risk||for ones account and risk w-Da~[J  
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由某人负担for ones account||for account of one 0cJWJOj&  
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按某人指示||列入某人帐户by order and for account of one [3{W^WSOz  
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列入5月份帐目for May account !V i@1E  
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编入某中帐项下to pass to the account of||to place to the account of `Ye\p6v!+  
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寄出清算书to send in an account||to send in render an account D"J!\_o  
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支票薄cheque book fp[|M  
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支票陈票人cheque drawer 20Z8HwQi  
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持票人cheque holder 8erSt!oM  
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不记名支票cheque to bearer||bearer cheque y p66{o  
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记名支票||认人支票cheque to order K00 87}H  
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到期支票antedated cheque /ig:9R  
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未到期支票postdated cheque  \o/n  
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保付支票certified cheque 'ul~7h;n  
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未获兑现支票,退票returned cheque tWoh''@#  
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横线支票crossed cheque V gyew9>E  
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普通横线general crossing ?HV`| Cw  
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特别横线special crossing =@8H"&y`  
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空白支票blank cheque %0mMz.f  
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失效支票,过期支票stale cheque i6 (a@KRY  
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普通支票open cheque )h8\u_U  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount z8J."27ND  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 8B#GbS K  
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支票换现金||兑现to cash a cheque l?q%?v8  
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清理票款to clear a cheque *\o/q[  
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保证兑现to certify a cheque 2]c {P\  
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填写支票数额to fill up a cheque $DP&a1'g  
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支票上划线to cross a cheque //&j<vu s  
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开发支票to make out a cheque KnNh9^4"\2  
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签发支票,开立支票to draw a cheque||to issue a cheque t nS+5F  
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透支支票to overdraw a cheque 1'4J[S\cM  
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背书支票to endorse a cheque CZEW-PIhj  
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请付票款||清付票款to pay a cheque||to honour a cheque 9%IlW  
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支票退票to dishonour a cheque XTDE53Js&  
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拒付支票to refuse a cheque SjdZyJa  
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拒付支票to stop payment of a cheque >x[`;O4  
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提示要求付款to present for payment jv zBh-!  
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见票即付持票人payable to bearer Yn 9j-`  
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支付指定人payable to order  <1&Ke  
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已过期||无效out of date||stale Q;nAPS  
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请给出票人R/D||refer to drawer 4(vyp.f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K%}}fw2RMN  
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文字与数字不一致words and figures differ sa1mC  
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支票 SvK1.NUa  
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时间已过account closed i ilyw_$H  
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更改处应加盖印章alterations require initials v5T9Y-{`  
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时间已过effects not cleared w1B<0'#  
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停止付款payment stopped <<3+g"enno  
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支票毁损cheque mutilated PO ko]@~!i  
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汇款||寄钱to remit||to send money tE!'dpG5)  
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寄票供取款||支票支付to send a cheque for payment v#=ayWgk  
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寄款人a remitter !b%,'fy)  
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收款人a remittee v_-ls"l  
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国外汇票foreign Bill @+0V& jc  
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国内汇票inland Bill t/Z!O z6ZE  
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跟单汇票documentary bill )tPl<lb  
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空头汇票accommodation bill ,$i<@2/=m  
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原始汇票original bill y(a}IM3~  
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改写||换新票据renewed bill 6+#,=!hF{  
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即期汇票sight bill||bill on demand {9:hg9;E*  
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…days after date||…days after date…日后付款 q]?+By- 0  
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…months after date||…months after date…月后付款 ,m"l\jP  
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见票后…日付款…days after sight||…days sight ;>'SV~F  
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见票后…月付款…months after sight||…months sight 'U*udkn 2]  
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同组票据set of bills b__n~\q_  
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单张汇票sola of exchange||sole of exchange 1URT2$2p  
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远期汇票usance bill||bill at usance 1w6.   
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长期汇票long bill WoJ]@Me8  
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短期汇票short bill _GRv   
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逾期汇票overdue bill <`^>bv9  
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宽限日期days of grace ye9QTK6$,  
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电汇telegraphic transfer (T.T) &xF4p,7  
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邮汇postal order||postal note (Am.)||post office order||money order xy2eJJq  
Yk x&6M@t  
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本票promissory note (P/N) P1vF{e  
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押汇负责书||押汇保证书letter of hypothecation 1WZKQeOo  
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副保||抵押品||付属担保物collateral security V_ avaE  
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担保书trust receipt||letter of indemnity ,DW0A//  
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承兑||认付acceptance _j|n}7a  
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单张承兑general acceptance Ynt&cdK9  
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有条件承兑qualified acceptance {jCu9 ]c!  
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附条件认付conditional acceptance  G$cq   
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部分认付partial acceptance   FK/ro91L  
    
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