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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。   . W{\wk n  
会计报表statement of account B mq7w,L.  
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往来帐目account current 0r=:l/Pz  
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现在往来帐||存款额current accout MF/359r)Et  
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销货帐account sales nA%H`/O{  
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共同计算帐项joint account O@ jW&-;  
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未决帐项outstanding account @)mH"u!(7  
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贷方帐项credit account||creditor account kKnz F  
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借方帐项debit account||debtor account /X)fWO S6  
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应付帐||应付未付帐account payable [i24$UT  
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应收帐||应收未收帐account receivable "YD<pRVB  
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新交易||新帐new account ZK4/o  
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未决帐||老帐old account w~sr2;rp<  
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现金帐cash account nb0V~W  
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流水帐running account k0.|%0?K  
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暂记帐||未定帐suspense account h_L-M}{OG  
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过期帐||延滞帐overdue account||pastdue account 75}BI&t3k  
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杂项帐户sundry account =xFw4 D9  
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详细帐单||明细表detail account ~7T]l1]W%  
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呆帐bad account K"-.K]O8E%  
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会计项目title of account S1NM9xHJ  
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会计薄||帐薄account-book m[,! orq  
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营业报告书||损益计算表account of budiness||business report gq4le=,v  
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借贷细帐||交验帐account rendered @13vn x  
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明细帐account stated gH5E+J_$  
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与…银行开立一户头to open an account with XhjH68S(  
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与…银行建立交易to keep account with -t2bHhG  
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继续记帐to keep account F1%-IBe  
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与…有交易to have an account with )e`$'y@L$  
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作成会计帐||有往来帐项to make out an account with }S|~^  
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清算||清理债务to make up an account *T0{ yI  
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清洁帐目||与…停止交易to close ones account with + >?"P^  
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结帐to close an account gOaL4tu  
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清理未付款to ask an account||to demand an account 6'+;5M!  
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结清差额to balance the account with cC@B\Q  
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清算to settle an account||to liquidate an account||to square an account @X\-c2=  
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审查帐目||监查帐目to audit an account Kppi N+||  
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检查帐目to examine an account >;I$&  
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转入A的帐户to charge the amount to As account &|cg`m  
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以计帐方式付款to pay on account >6xZF'4  
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代理某人||为某人on ones account||on account of one $mf Z{  
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为自己计算||独立帐目on ones own account 90ZMO7_  
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由某人收益并负风险on ones account and risk||for ones account and risk [N] 5)n  
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由某人负担for ones account||for account of one $H}G'LqiG  
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按某人指示||列入某人帐户by order and for account of one 1< 22,  
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列入5月份帐目for May account |%p;4b  
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编入某中帐项下to pass to the account of||to place to the account of =v-qao7xCV  
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寄出清算书to send in an account||to send in render an account LmCr[9/  
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支票薄cheque book 2L\}  
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支票陈票人cheque drawer TU-aL  
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持票人cheque holder 0#$<2   
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不记名支票cheque to bearer||bearer cheque d'bAM{R>  
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记名支票||认人支票cheque to order Dm^Bk?#(  
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到期支票antedated cheque [Un~]E.'J  
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未到期支票postdated cheque 1$+-?:i C  
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保付支票certified cheque Y! 8 I  
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未获兑现支票,退票returned cheque +1uAzm4SL  
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横线支票crossed cheque S)n+E\c  
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普通横线general crossing e-@.+ f2CC  
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特别横线special crossing o.o$dg(r!  
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空白支票blank cheque VKZZTFmV2)  
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失效支票,过期支票stale cheque J*%XtRio  
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普通支票open cheque m-wK8]t9  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ukInS:7  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Vw@?t(l>  
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支票换现金||兑现to cash a cheque Y}n$s/O:u8  
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清理票款to clear a cheque 810pJ  
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保证兑现to certify a cheque [S:{$4&  
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填写支票数额to fill up a cheque C25EIIdRb  
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支票上划线to cross a cheque 7jzd I!  
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开发支票to make out a cheque OH_mZA  
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签发支票,开立支票to draw a cheque||to issue a cheque ,?KN;~t#vz  
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透支支票to overdraw a cheque 4COo~d  
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背书支票to endorse a cheque L Rn)  
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请付票款||清付票款to pay a cheque||to honour a cheque @\}w8  
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支票退票to dishonour a cheque ":Uv u[-  
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拒付支票to refuse a cheque 4RDdfY\%u  
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拒付支票to stop payment of a cheque ^,sKj-  
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提示要求付款to present for payment =&-+{txs  
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见票即付持票人payable to bearer RS9mAeX4h  
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支付指定人payable to order -+,3aK<[  
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已过期||无效out of date||stale u0?,CQPL  
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请给出票人R/D||refer to drawer E5`KUMZkq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds vq;_x  
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文字与数字不一致words and figures differ qpZR-O  
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支票 Ow f:Kife  
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时间已过account closed {wy#HYhv  
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更改处应加盖印章alterations require initials PZE{- TM?W  
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时间已过effects not cleared ~3r}6,%  
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停止付款payment stopped o5`LLVif5y  
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支票毁损cheque mutilated ,d~6LXr<fM  
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汇款||寄钱to remit||to send money N}5'Hk4+  
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寄票供取款||支票支付to send a cheque for payment l.@&B@5F  
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寄款人a remitter w$%1j+%&  
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收款人a remittee LktH*ePO  
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国外汇票foreign Bill .M zAkZ=  
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国内汇票inland Bill /hksESiU  
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跟单汇票documentary bill f Otzb YVC  
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空头汇票accommodation bill 0kOl,%Ey  
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原始汇票original bill gt Vnn]Jh  
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改写||换新票据renewed bill E Zh.*u@^r  
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即期汇票sight bill||bill on demand /ij)[WK@  
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…days after date||…days after date…日后付款 \[yg f6#[  
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…months after date||…months after date…月后付款 Fh0cOp(  
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见票后…日付款…days after sight||…days sight &upM,Jsr*  
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见票后…月付款…months after sight||…months sight yuA+YZ  
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同组票据set of bills mA2L~=v#  
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单张汇票sola of exchange||sole of exchange |X6/Y@N  
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远期汇票usance bill||bill at usance -{O>'9'1A  
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长期汇票long bill IF~E ;  
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短期汇票short bill qr<RMs  
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逾期汇票overdue bill (2uF<$7(  
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宽限日期days of grace o!@}&DE|*L  
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电汇telegraphic transfer (T.T) =`pH2SJT  
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邮汇postal order||postal note (Am.)||post office order||money order  Qo$j'|lD  
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本票promissory note (P/N) SPN5H;{[]K  
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押汇负责书||押汇保证书letter of hypothecation AC&)FY  
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副保||抵押品||付属担保物collateral security i9k oh3R\  
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担保书trust receipt||letter of indemnity 4H4ui&|7u6  
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承兑||认付acceptance cNl NJ  
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单张承兑general acceptance Bw/8-:eb  
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有条件承兑qualified acceptance V| &->9"  
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附条件认付conditional acceptance aY-7K._</  
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部分认付partial acceptance   p?2^JJpUb  
    
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