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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。   +rFAo00E|  
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往来帐目account current TGH"OXV*@  
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现在往来帐||存款额current accout ),(HCzK`  
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销货帐account sales ^`?M~e2FZ8  
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共同计算帐项joint account 2Y~nU(  
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未决帐项outstanding account 9>k_z&<  
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贷方帐项credit account||creditor account 3 =-V!E  
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借方帐项debit account||debtor account :Z&<5  
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应付帐||应付未付帐account payable u'; 9zk/$  
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应收帐||应收未收帐account receivable Qs,4PPEg  
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新交易||新帐new account xmi@ XL@t  
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未决帐||老帐old account iAo/Dnp2J  
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过期帐||延滞帐overdue account||pastdue account !Ahxi);a  
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杂项帐户sundry account WbwwI)1  
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详细帐单||明细表detail account O(6j:XD  
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呆帐bad account >Ptu-*  
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会计项目title of account L2=:Nac  
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会计薄||帐薄account-book }3_ >  
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营业报告书||损益计算表account of budiness||business report .TCDv4?  
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借贷细帐||交验帐account rendered t3h){jZ  
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明细帐account stated jtUqrJFlQ  
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与…银行开立一户头to open an account with [N12X7O3  
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与…银行建立交易to keep account with S@ g(kIo]  
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继续记帐to keep account wSw> UU  
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与…有交易to have an account with ^,,}2dsb>  
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作成会计帐||有往来帐项to make out an account with #f<  v%  
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清算||清理债务to make up an account !?v_.  
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清洁帐目||与…停止交易to close ones account with 6i2%EC9  
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结帐to close an account _CfJKp)  
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清理未付款to ask an account||to demand an account   ?C#E_  
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结清差额to balance the account with 76wNZv) 9  
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清算to settle an account||to liquidate an account||to square an account s2#Ia>5!  
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审查帐目||监查帐目to audit an account ](A2,F 9(U  
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检查帐目to examine an account n{FjFlX2=  
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转入A的帐户to charge the amount to As account b:D92pH  
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以计帐方式付款to pay on account $ [A\i<#  
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为自己计算||独立帐目on ones own account p 1'l D  
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由某人收益并负风险on ones account and risk||for ones account and risk  ch8a  
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由某人负担for ones account||for account of one t$18h2yOL  
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按某人指示||列入某人帐户by order and for account of one q(6.VU@  
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列入5月份帐目for May account 94rSB}b.O  
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编入某中帐项下to pass to the account of||to place to the account of %.Ma_4o Z  
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寄出清算书to send in an account||to send in render an account mGjB{Q+  
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支票陈票人cheque drawer wq$$. .E  
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持票人cheque holder >}+{;d  
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不记名支票cheque to bearer||bearer cheque  U?*zb  
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记名支票||认人支票cheque to order ;W,* B.~  
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到期支票antedated cheque ?zW'Hi  
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未到期支票postdated cheque rNP;53FtZl  
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保付支票certified cheque q +?&w'8  
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未获兑现支票,退票returned cheque *k{Llq  
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横线支票crossed cheque C'JI%HnQ  
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普通横线general crossing @]Jq28  
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特别横线special crossing *~PB  
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空白支票blank cheque PaTOlHr  
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失效支票,过期支票stale cheque )z7CT|h7S  
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普通支票open cheque h4n~V:nNm  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount D1RQkAZS  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges )u(,.O[cw  
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支票换现金||兑现to cash a cheque /[/L%;a'p  
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清理票款to clear a cheque |E6Thvl$  
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保证兑现to certify a cheque %R5- 6  
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填写支票数额to fill up a cheque ftn10TO*  
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支票上划线to cross a cheque ",~ZO<P  
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开发支票to make out a cheque ,L%]}8EL"  
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签发支票,开立支票to draw a cheque||to issue a cheque I?1 BGaAA  
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透支支票to overdraw a cheque 8A0a/ 7Lj  
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背书支票to endorse a cheque `j {q  
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请付票款||清付票款to pay a cheque||to honour a cheque Lt~&K$t7~  
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拒付支票to refuse a cheque %4R1rUrgt|  
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拒付支票to stop payment of a cheque S5gBVGh  
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提示要求付款to present for payment ml2/ }}  
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见票即付持票人payable to bearer {ZdF6~+H(!  
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支付指定人payable to order Q e/XEW  
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已过期||无效out of date||stale eU)QoVt  
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请给出票人R/D||refer to drawer <l!:#u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]H{* Z3S  
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文字与数字不一致words and figures differ -Ju; i<  
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时间已过account closed 'C`Ykjf  
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时间已过effects not cleared f.%3G+  
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停止付款payment stopped D vU1+ y  
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支票毁损cheque mutilated @PLJ)RL  
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汇款||寄钱to remit||to send money bZAL~z+ V  
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寄票供取款||支票支付to send a cheque for payment ")txFe  
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寄款人a remitter ~#P]NWW%.  
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收款人a remittee &Ruq8n<  
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国外汇票foreign Bill .L;e:cvx  
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国内汇票inland Bill -])=\n!=  
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跟单汇票documentary bill P,3w b  
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空头汇票accommodation bill ZMiOKVl  
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原始汇票original bill Z_S{$D  
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改写||换新票据renewed bill R1w5,Zt  
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即期汇票sight bill||bill on demand b8YdONdy  
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…days after date||…days after date…日后付款 XG C\6?L~  
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…months after date||…months after date…月后付款 :E~rve'  
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见票后…日付款…days after sight||…days sight PR$;*|@  
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见票后…月付款…months after sight||…months sight Myiv#rQ)  
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同组票据set of bills SUUN_w~  
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单张汇票sola of exchange||sole of exchange r-.@MbBm  
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远期汇票usance bill||bill at usance p e+h8  
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长期汇票long bill }b&S3?ONt  
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短期汇票short bill \ I523$a  
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逾期汇票overdue bill W [K.|8ho  
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宽限日期days of grace  G7a l@  
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电汇telegraphic transfer (T.T) G`>]ng  
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邮汇postal order||postal note (Am.)||post office order||money order W_Y8)KxG:L  
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本票promissory note (P/N) G,|!&=Pe|E  
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押汇负责书||押汇保证书letter of hypothecation /]xa}{^B  
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副保||抵押品||付属担保物collateral security o" ,8   
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担保书trust receipt||letter of indemnity CG=c@-"n/  
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承兑||认付acceptance <\aeC2~M  
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单张承兑general acceptance /U~|B.z@6  
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有条件承兑qualified acceptance Y`|+sND  
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附条件认付conditional acceptance !'7fOP-J]  
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部分认付partial acceptance   Ifj&S'():  
    
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