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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。   ~*<`PDO?  
会计报表statement of account t%0c$c  
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往来帐目account current qywl G  
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现在往来帐||存款额current accout =tP^vgfQ  
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销货帐account sales 5\w*W6y  
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共同计算帐项joint account "* N#-=MJF  
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未决帐项outstanding account HavlN}h  
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贷方帐项credit account||creditor account w-xigm>{Z  
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借方帐项debit account||debtor account .:B>xg~2  
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应付帐||应付未付帐account payable h z{--  
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应收帐||应收未收帐account receivable "#-iD  
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新交易||新帐new account - 1d*zySL  
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未决帐||老帐old account EzjK{v">  
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现金帐cash account ITTEUw~+o  
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流水帐running account GEh(pJ  
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暂记帐||未定帐suspense account ilHf5$  
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过期帐||延滞帐overdue account||pastdue account Ut;4`>T  
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杂项帐户sundry account 6o\uv  
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详细帐单||明细表detail account Q1x&Zm1v  
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呆帐bad account |Rkw/5  
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会计项目title of account V@-Q&K#  
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会计薄||帐薄account-book #G F.M,O/h  
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营业报告书||损益计算表account of budiness||business report Q*PcO\Y!y  
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借贷细帐||交验帐account rendered xRXvTNEg  
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明细帐account stated 2z;3NUL$n  
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与…银行开立一户头to open an account with GF% /q:9  
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与…银行建立交易to keep account with Komdz/g  
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继续记帐to keep account :"!Z9l\@  
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与…有交易to have an account with u_9c>  
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作成会计帐||有往来帐项to make out an account with DH+kp$,}  
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清算||清理债务to make up an account $Uy+]9  
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清洁帐目||与…停止交易to close ones account with +z?gf*G_W'  
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结帐to close an account ij-'M{f  
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清理未付款to ask an account||to demand an account |w* s:p  
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结清差额to balance the account with 9Q s5e  
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清算to settle an account||to liquidate an account||to square an account GyQF R?  
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审查帐目||监查帐目to audit an account -kLBq :M  
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检查帐目to examine an account v {HF}L  
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转入A的帐户to charge the amount to As account "*X\'LPs=  
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以计帐方式付款to pay on account m s}o[Z@n  
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代理某人||为某人on ones account||on account of one )yig=nn  
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为自己计算||独立帐目on ones own account fG>3g S6&  
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由某人收益并负风险on ones account and risk||for ones account and risk >e6OlIW  
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由某人负担for ones account||for account of one =bD.5,F)  
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按某人指示||列入某人帐户by order and for account of one au50%sA~  
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列入5月份帐目for May account 7M~/ q.  
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编入某中帐项下to pass to the account of||to place to the account of sHBTB6)lx  
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寄出清算书to send in an account||to send in render an account rM= :{   
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支票薄cheque book UJqh~s  
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支票陈票人cheque drawer %D#&RS  
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持票人cheque holder yN`hW&K  
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不记名支票cheque to bearer||bearer cheque !?ZR_=Y%  
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记名支票||认人支票cheque to order oS%(~])\  
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到期支票antedated cheque D<FQVdP  
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未到期支票postdated cheque 0|-}>>qb\  
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保付支票certified cheque {:"<E?+  
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未获兑现支票,退票returned cheque q['D?)sy  
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横线支票crossed cheque +~G:z|k  
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普通横线general crossing w{T$3F`@9  
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特别横线special crossing v `/nX- >  
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空白支票blank cheque |7,$.MK- @  
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失效支票,过期支票stale cheque sdCG}..`  
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普通支票open cheque "'``O~08/  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ] g9SUFM  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges }vB{6E+h/w  
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支票换现金||兑现to cash a cheque K($+ILZ  
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清理票款to clear a cheque ^=-25%&^  
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保证兑现to certify a cheque U"@p3$2QW  
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填写支票数额to fill up a cheque NA@Z$Gy  
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支票上划线to cross a cheque 2|exY>`w  
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开发支票to make out a cheque m>[G-~0?kI  
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签发支票,开立支票to draw a cheque||to issue a cheque <uoVGV5N  
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透支支票to overdraw a cheque hP[/xe  
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背书支票to endorse a cheque OL#i!ia.  
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请付票款||清付票款to pay a cheque||to honour a cheque S>HfyZ&Pc  
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支票退票to dishonour a cheque 5D^2 +`$/  
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拒付支票to refuse a cheque <[gN4x>'  
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拒付支票to stop payment of a cheque }ew )QHd  
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提示要求付款to present for payment X"f]  
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见票即付持票人payable to bearer L`w_Q2{sv  
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支付指定人payable to order oC!z+<  
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已过期||无效out of date||stale k_OzkEM9!  
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请给出票人R/D||refer to drawer JVx-4?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2-#&ktM%V  
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文字与数字不一致words and figures differ l n09_Lr  
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支票 8(:O5#  
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时间已过account closed oH e thk  
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更改处应加盖印章alterations require initials }SW>ysw'm  
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时间已过effects not cleared ?ieC>cr  
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停止付款payment stopped H7Ee0T(`  
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支票毁损cheque mutilated @B>pPCowa  
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汇款||寄钱to remit||to send money e6'y S81  
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寄票供取款||支票支付to send a cheque for payment P?`a{sl.  
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寄款人a remitter ^" UZ.@sq'  
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收款人a remittee ~d=Y98'xS  
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国外汇票foreign Bill OP\m~1  
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国内汇票inland Bill V\r2=ok@y  
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跟单汇票documentary bill h9l 6AnbJ  
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空头汇票accommodation bill Kr@6m80E5  
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原始汇票original bill R2f^dt^  
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改写||换新票据renewed bill 'DtC=  
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即期汇票sight bill||bill on demand Q?{^8?7  
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…days after date||…days after date…日后付款 kuW^_BROJ  
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…months after date||…months after date…月后付款 v8 pOA<s  
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见票后…日付款…days after sight||…days sight Nh"U~zlh  
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见票后…月付款…months after sight||…months sight QEc4l[^{.B  
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同组票据set of bills Nyl)B7/w  
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单张汇票sola of exchange||sole of exchange `{9bf)vP6  
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远期汇票usance bill||bill at usance y1 a1UiHGP  
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长期汇票long bill 'C) v?!19  
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短期汇票short bill t {H{xd  
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逾期汇票overdue bill heQyz|o  
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宽限日期days of grace ~,.'#=V  
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电汇telegraphic transfer (T.T) "<&) G{  
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邮汇postal order||postal note (Am.)||post office order||money order zJov*^T-C  
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本票promissory note (P/N) 7QRkXs  
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押汇负责书||押汇保证书letter of hypothecation 0X5b32  
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副保||抵押品||付属担保物collateral security IZs&7  
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担保书trust receipt||letter of indemnity L8(2or  
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承兑||认付acceptance AG><5 }  
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单张承兑general acceptance Z<,Hz +  
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有条件承兑qualified acceptance 9sI&d  
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附条件认付conditional acceptance }QBL{\E!  
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部分认付partial acceptance   m^ Epw4eg  
    
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