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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。   4CdST3  
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往来帐目account current ncy?w e  
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现在往来帐||存款额current accout UVIR P#  
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销货帐account sales w'-J24>=  
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共同计算帐项joint account '/@] V  
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未决帐项outstanding account DwL4?!E  
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贷方帐项credit account||creditor account wv~?<DF  
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借方帐项debit account||debtor account 0qV"R7TW  
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应付帐||应付未付帐account payable ` iiZ  
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应收帐||应收未收帐account receivable #n[1%8l,  
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新交易||新帐new account (M5{y` Kk  
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未决帐||老帐old account l^F%fIRp)  
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现金帐cash account Snh B$DG  
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过期帐||延滞帐overdue account||pastdue account -bamNw>|  
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杂项帐户sundry account btfjmR< Tp  
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详细帐单||明细表detail account [U]ouh)  
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呆帐bad account r~sx ] =/  
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会计项目title of account Q}J'S5%  
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会计薄||帐薄account-book n.{+\M6k  
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营业报告书||损益计算表account of budiness||business report D&{ 7Av  
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借贷细帐||交验帐account rendered |kwkikGQS  
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明细帐account stated h^P>,dy0  
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与…银行建立交易to keep account with wX6VapFboI  
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继续记帐to keep account AW8"@  
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与…有交易to have an account with v/]Bo[a  
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清算||清理债务to make up an account VVdgNT|}W  
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清洁帐目||与…停止交易to close ones account with H&6 5X  
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结帐to close an account S]Gw}d]4  
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清理未付款to ask an account||to demand an account $4`RJ{ZJw]  
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结清差额to balance the account with {A4"KX(U  
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清算to settle an account||to liquidate an account||to square an account b1>%%#  
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审查帐目||监查帐目to audit an account GLA,,i'i9  
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检查帐目to examine an account Wx"bW ICc  
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转入A的帐户to charge the amount to As account .:c^G[CQ^9  
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以计帐方式付款to pay on account /ocdAW`0  
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代理某人||为某人on ones account||on account of one vk+TWf  
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为自己计算||独立帐目on ones own account z>NRvx0  
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由某人收益并负风险on ones account and risk||for ones account and risk Yd lXMddE  
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由某人负担for ones account||for account of one MuYr?1<q  
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按某人指示||列入某人帐户by order and for account of one V;ZyAp  
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列入5月份帐目for May account rE[*i q,#  
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编入某中帐项下to pass to the account of||to place to the account of c[?S}u|['  
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寄出清算书to send in an account||to send in render an account H:4r6-{  
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记名支票||认人支票cheque to order :)t1>y>3  
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到期支票antedated cheque jL^zS XQB  
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未到期支票postdated cheque cgc| G  
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保付支票certified cheque F=Z|Ji#  
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未获兑现支票,退票returned cheque #JYv1F  
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横线支票crossed cheque ]}i_NqW)  
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特别横线special crossing J1YP-:  
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空白支票blank cheque 1&ZG6#16q  
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失效支票,过期支票stale cheque l6:k|hrm;  
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普通支票open cheque y;keOI!  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount K8XXO"  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges \vT0\1:|i  
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支票换现金||兑现to cash a cheque 67+ K ?!,  
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清理票款to clear a cheque usZmf=p-r  
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保证兑现to certify a cheque !sfOde)$  
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填写支票数额to fill up a cheque @2v L'6  
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支票上划线to cross a cheque hzg&OW=:  
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开发支票to make out a cheque '!]ry<  
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签发支票,开立支票to draw a cheque||to issue a cheque *LOpbf  
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透支支票to overdraw a cheque kLU$8L  
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背书支票to endorse a cheque vg&Dr  
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请付票款||清付票款to pay a cheque||to honour a cheque D+lzISp~e  
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支票退票to dishonour a cheque eu@hmR8T  
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拒付支票to refuse a cheque ivYHq#b59  
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拒付支票to stop payment of a cheque ukHSHsR  
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提示要求付款to present for payment bRT1~)  
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见票即付持票人payable to bearer )#n0~7 &  
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支付指定人payable to order RAYDl=}  
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已过期||无效out of date||stale K>iM6Uv  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *'4+kj7>  
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时间已过account closed {=mf/3.r  
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时间已过effects not cleared !qGER.  
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停止付款payment stopped ~nYp*t C'  
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支票毁损cheque mutilated r\nKJdh;ka  
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汇款||寄钱to remit||to send money H'2&3v  
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寄票供取款||支票支付to send a cheque for payment <X@XbM  
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寄款人a remitter st~ 1[in  
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收款人a remittee R"@J*\;$T  
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国外汇票foreign Bill E k'~i  
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国内汇票inland Bill rq#8}T>  
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跟单汇票documentary bill ]oOSL=~c  
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空头汇票accommodation bill !4;A"B(  
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原始汇票original bill 5(9SIj^O  
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改写||换新票据renewed bill ^Om0~)"q  
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即期汇票sight bill||bill on demand c#)!-5E~H  
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…days after date||…days after date…日后付款 U-~6<\Mf  
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…months after date||…months after date…月后付款 dM-qd`  
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见票后…日付款…days after sight||…days sight TT YM!+T  
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见票后…月付款…months after sight||…months sight VtTTvP3  
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同组票据set of bills TTDcVG_}  
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单张汇票sola of exchange||sole of exchange )7aUDsu>4  
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远期汇票usance bill||bill at usance B5A/Iv)2  
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长期汇票long bill u# TNW.  
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短期汇票short bill 7^oO N+=d  
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逾期汇票overdue bill >fq]c  
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宽限日期days of grace /Kd9UQU  
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电汇telegraphic transfer (T.T) @zC p/fo3  
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邮汇postal order||postal note (Am.)||post office order||money order "- ?uB Mz  
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本票promissory note (P/N) z 0}JiWR  
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押汇负责书||押汇保证书letter of hypothecation )z_5I (?&  
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副保||抵押品||付属担保物collateral security 4c]=kbGW  
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担保书trust receipt||letter of indemnity q&kG>  
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承兑||认付acceptance 0JXXJ:dB  
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单张承兑general acceptance 6n:oEXM>  
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有条件承兑qualified acceptance }a"koL  
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附条件认付conditional acceptance pM-mZ/?  
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部分认付partial acceptance   7?ILmYBw  
    
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