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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。   AE@*#47  
会计报表statement of account hF6EOCY6D  
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往来帐目account current GX\/2P7CZ  
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现在往来帐||存款额current accout ++xEMP)  
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销货帐account sales 9v^MZ ^Y{  
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共同计算帐项joint account O GSJR`yT  
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未决帐项outstanding account &AC-?R|Dp  
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贷方帐项credit account||creditor account ,_p_p^Ar\4  
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借方帐项debit account||debtor account g {wDI7"<q  
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应付帐||应付未付帐account payable T5o9pm D  
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应收帐||应收未收帐account receivable u.R:/H<>~  
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新交易||新帐new account XswEAz0=  
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未决帐||老帐old account }fUV*U:3  
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现金帐cash account Lr_+) l  
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流水帐running account f?[IwA`  
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暂记帐||未定帐suspense account >?'cZTNk]  
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过期帐||延滞帐overdue account||pastdue account GjfY   
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杂项帐户sundry account U_y)p Cd  
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详细帐单||明细表detail account &S]\)&Yt  
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呆帐bad account -H#{[M8xX  
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会计项目title of account {;=I69 X  
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会计薄||帐薄account-book 1.4]T, `  
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营业报告书||损益计算表account of budiness||business report r=~yUT  
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借贷细帐||交验帐account rendered  I QS|  
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明细帐account stated }3!83~Qbx  
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与…银行开立一户头to open an account with < !v^Df  
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与…银行建立交易to keep account with MMqkNe  
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继续记帐to keep account F42r]k  
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与…有交易to have an account with FVW< F(g`  
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作成会计帐||有往来帐项to make out an account with e#(0af8A  
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清算||清理债务to make up an account R]VY PNns  
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清洁帐目||与…停止交易to close ones account with |\TOSaZ  
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结帐to close an account IAf,TKfe  
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清理未付款to ask an account||to demand an account _iLXs  
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结清差额to balance the account with FY)vrM*yh  
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清算to settle an account||to liquidate an account||to square an account gQ3Co./  
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审查帐目||监查帐目to audit an account =K I4  
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检查帐目to examine an account -sm{Hpf_b  
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转入A的帐户to charge the amount to As account )_"Cz".|9  
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以计帐方式付款to pay on account Vh$~]>t:f  
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代理某人||为某人on ones account||on account of one W-<E p<7{  
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为自己计算||独立帐目on ones own account -U)6o"O_CV  
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由某人收益并负风险on ones account and risk||for ones account and risk 3C 84b/A  
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由某人负担for ones account||for account of one gm~Ka%O|F  
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按某人指示||列入某人帐户by order and for account of one \2 &)b  
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列入5月份帐目for May account pm$,B7Q`oO  
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编入某中帐项下to pass to the account of||to place to the account of H8.U#%  
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寄出清算书to send in an account||to send in render an account W4Rs9NA}  
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支票薄cheque book !:t}8  
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支票陈票人cheque drawer \&ra&3o  
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持票人cheque holder s9svuFb  
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不记名支票cheque to bearer||bearer cheque | YmQO#''  
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记名支票||认人支票cheque to order ;4p_lw@  
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到期支票antedated cheque  "_t2R &A  
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未到期支票postdated cheque oV"#1lp*  
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保付支票certified cheque BS*IrH H  
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未获兑现支票,退票returned cheque dlk xA^  
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横线支票crossed cheque F,}wQ N  
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普通横线general crossing TY}9;QL:  
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特别横线special crossing 6S7 =+>  
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空白支票blank cheque 'Vq_/g!?1  
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失效支票,过期支票stale cheque }jTCzqHW]  
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普通支票open cheque pJ)PVo\cV  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount A/ppr.  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges qQ\&]  
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支票换现金||兑现to cash a cheque <X]'":  
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清理票款to clear a cheque vb^/DMhz  
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保证兑现to certify a cheque C'5b)0km  
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填写支票数额to fill up a cheque ;&="aD  
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支票上划线to cross a cheque `*?8<Vm  
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开发支票to make out a cheque +-8u09-F  
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签发支票,开立支票to draw a cheque||to issue a cheque C8^=7H EB  
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透支支票to overdraw a cheque > b^|SL  
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背书支票to endorse a cheque LHy-y%?i  
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请付票款||清付票款to pay a cheque||to honour a cheque ^uG^XY&ItC  
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支票退票to dishonour a cheque "l83O8 L  
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拒付支票to refuse a cheque e G8Zn<:s  
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拒付支票to stop payment of a cheque FPg5!O%  
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提示要求付款to present for payment +A 3Q$1F  
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见票即付持票人payable to bearer |{)SLvlJl  
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支付指定人payable to order |Wo_5|E  
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已过期||无效out of date||stale \!_:<"nX.  
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请给出票人R/D||refer to drawer F9Bj$`#)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2Q/#.lNL  
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文字与数字不一致words and figures differ |RdiM&C7  
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支票 P!Mz5QZ+  
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时间已过account closed BWz7m9 T  
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更改处应加盖印章alterations require initials 09RJc3XE9  
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时间已过effects not cleared HKr6h?Si^  
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停止付款payment stopped )$wX~k  
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支票毁损cheque mutilated u/D=&"tL  
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汇款||寄钱to remit||to send money U73 {Uv  
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寄票供取款||支票支付to send a cheque for payment C7]K9  
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寄款人a remitter GUe&WW:Sqk  
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收款人a remittee 4Qr16,Us  
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国外汇票foreign Bill :EK.&% 2  
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国内汇票inland Bill ]hBp elKJ  
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跟单汇票documentary bill 1or4s{bmo  
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空头汇票accommodation bill 3B(6^iS  
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原始汇票original bill  /{ .  
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改写||换新票据renewed bill 7P`|wNq  
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即期汇票sight bill||bill on demand :QnN7&j|(w  
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…days after date||…days after date…日后付款 9PA\Eo|Yb  
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…months after date||…months after date…月后付款 aC lXg-  
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见票后…日付款…days after sight||…days sight 6@-VLO))O  
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见票后…月付款…months after sight||…months sight \gRX:i#n  
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同组票据set of bills @Y'BqDFlZ  
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单张汇票sola of exchange||sole of exchange `<Xq@\H  
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远期汇票usance bill||bill at usance "VxZ nT  
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长期汇票long bill [ Y _6PR  
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短期汇票short bill C`c;I7  
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逾期汇票overdue bill #(C2KRRiA  
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宽限日期days of grace %j%}iM/(<  
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电汇telegraphic transfer (T.T) ps1ndGp~#  
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邮汇postal order||postal note (Am.)||post office order||money order |e@9YDZ  
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本票promissory note (P/N) > ;}np F>  
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押汇负责书||押汇保证书letter of hypothecation _IJPZ'Hr  
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副保||抵押品||付属担保物collateral security 1J<Wth{  
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担保书trust receipt||letter of indemnity `An`"$z  
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承兑||认付acceptance L6yRN>5aE  
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单张承兑general acceptance 0Qvbc}KP8  
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有条件承兑qualified acceptance @K/}Ob4   
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附条件认付conditional acceptance sh(G{Yz@  
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部分认付partial acceptance   Cw]& B  
    
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