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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。   .R)Ho4CE  
会计报表statement of account cEXd#TlY~X  
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往来帐目account current ]c\`EHN  
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现在往来帐||存款额current accout l"&iSq!3=  
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销货帐account sales daB 5E<?  
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共同计算帐项joint account #BEXj<m+J  
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未决帐项outstanding account @Us#c 7/  
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贷方帐项credit account||creditor account .dc|?$XV  
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借方帐项debit account||debtor account bHDZ=Ik  
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应付帐||应付未付帐account payable $?&distJ  
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应收帐||应收未收帐account receivable vQ5rhRG)E  
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新交易||新帐new account n2opy8J#!  
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未决帐||老帐old account }.A \;FDyj  
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现金帐cash account I_`$$-|  
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流水帐running account m4c2WY6k  
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暂记帐||未定帐suspense account 1?y Qj W,  
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过期帐||延滞帐overdue account||pastdue account ,/-DAo~O  
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杂项帐户sundry account [58qC:  
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详细帐单||明细表detail account FQB6` M  
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呆帐bad account f!}e*oX  
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会计项目title of account 03 I*@jj  
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会计薄||帐薄account-book 'dd[= vzK  
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营业报告书||损益计算表account of budiness||business report CQET  
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借贷细帐||交验帐account rendered <w0$0ku  
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明细帐account stated w4;1 ('  
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与…银行开立一户头to open an account with a*{ -r]  
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与…银行建立交易to keep account with y (=$z/  
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继续记帐to keep account cDLjjK7:   
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与…有交易to have an account with dW"=/UW  
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作成会计帐||有往来帐项to make out an account with {*t0WE&1t  
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清算||清理债务to make up an account Cc>+OUL  
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清洁帐目||与…停止交易to close ones account with pJ3Yjm[l  
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结帐to close an account E@92hB4D"  
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清理未付款to ask an account||to demand an account @0U={qX  
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结清差额to balance the account with [vyi_0[  
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清算to settle an account||to liquidate an account||to square an account ?S~j2 J]  
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审查帐目||监查帐目to audit an account {~+o+LV  
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检查帐目to examine an account GR>kxYM%q  
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转入A的帐户to charge the amount to As account *^Xtorqo  
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以计帐方式付款to pay on account +/4wioGm  
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代理某人||为某人on ones account||on account of one v2;' F  
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为自己计算||独立帐目on ones own account  w  
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由某人收益并负风险on ones account and risk||for ones account and risk s?~lMm' !  
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由某人负担for ones account||for account of one ~1.B fOR8  
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按某人指示||列入某人帐户by order and for account of one ~x6<A\  
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列入5月份帐目for May account \k>1q/T0V  
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编入某中帐项下to pass to the account of||to place to the account of , Aw Z%  
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寄出清算书to send in an account||to send in render an account Eu|O<9U\  
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支票薄cheque book !yo@i_1D  
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支票陈票人cheque drawer FW)VyVFmk  
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持票人cheque holder O b'Br  
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不记名支票cheque to bearer||bearer cheque kJK*wq]U6  
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记名支票||认人支票cheque to order zvK'j"Wq=  
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到期支票antedated cheque K$I`&M(  
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未到期支票postdated cheque $:RR1.Tv  
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保付支票certified cheque >R}G  
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未获兑现支票,退票returned cheque eZBC@y  
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横线支票crossed cheque q_cP<2`@V  
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普通横线general crossing 9yz@hdG  
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特别横线special crossing $0k7W?tu  
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空白支票blank cheque YSrjg|k*  
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失效支票,过期支票stale cheque (D:-p:q.  
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普通支票open cheque ..zX  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 5mS/,fs@  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges mfG m>U  
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支票换现金||兑现to cash a cheque !C h1q  
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清理票款to clear a cheque uq ;yR[w"  
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保证兑现to certify a cheque k>\v]&|T`  
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填写支票数额to fill up a cheque 3H0B+F2XQ  
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支票上划线to cross a cheque " }wO<O6[  
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开发支票to make out a cheque jJ-C\ v  
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签发支票,开立支票to draw a cheque||to issue a cheque lx=tOfj8  
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透支支票to overdraw a cheque d,?Tq  
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背书支票to endorse a cheque @"MQ6u G>  
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请付票款||清付票款to pay a cheque||to honour a cheque hxK;f  
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支票退票to dishonour a cheque ,`k&9o7  
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拒付支票to refuse a cheque QF\nf_X  
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拒付支票to stop payment of a cheque ~ r!(V;k{  
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提示要求付款to present for payment ON){d!]uJ  
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见票即付持票人payable to bearer C[G+SA1&W  
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支付指定人payable to order M @{#yEP  
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已过期||无效out of date||stale "mf$E|  
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请给出票人R/D||refer to drawer (pd$? vRy  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X<}}DZSu a  
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文字与数字不一致words and figures differ +h4W<YnW  
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支票 WC`h+SC`.  
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时间已过account closed w, LmAWZ4Y  
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时间已过effects not cleared Ig `q[o  
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停止付款payment stopped v'@gUgC  
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支票毁损cheque mutilated (@+pz/  
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汇款||寄钱to remit||to send money x z8e1M  
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寄票供取款||支票支付to send a cheque for payment E(r_mF7:  
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寄款人a remitter .*-8rOcc  
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收款人a remittee )j36Y =r3  
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国外汇票foreign Bill oRWje#4O  
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国内汇票inland Bill e"S?qpJK  
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跟单汇票documentary bill w \b+OW  
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空头汇票accommodation bill J\@6YU[A  
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原始汇票original bill o P`l)`  
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改写||换新票据renewed bill BDI|z/~&  
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即期汇票sight bill||bill on demand }4|EHhG  
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…days after date||…days after date…日后付款 kUd]8Ff!  
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…months after date||…months after date…月后付款 cpdESc9W  
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见票后…日付款…days after sight||…days sight k1wIb']m]z  
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见票后…月付款…months after sight||…months sight 6'#5Dqw"r  
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同组票据set of bills ;{ifLI 0#  
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单张汇票sola of exchange||sole of exchange )2[)11J9t  
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远期汇票usance bill||bill at usance M"3"6U/e  
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长期汇票long bill J,Sa7jv[  
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短期汇票short bill c*IrZm  
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逾期汇票overdue bill X*2W4udF  
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宽限日期days of grace rpow@@ad<  
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电汇telegraphic transfer (T.T) ]C \+b <  
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邮汇postal order||postal note (Am.)||post office order||money order F^%w%E\  
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本票promissory note (P/N) f}-'67*Y  
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押汇负责书||押汇保证书letter of hypothecation im>(^{{r&  
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副保||抵押品||付属担保物collateral security u BEw YQB  
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担保书trust receipt||letter of indemnity )@wC6Ij  
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承兑||认付acceptance ~5HkDtI)  
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单张承兑general acceptance ^Om}9rXw1  
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有条件承兑qualified acceptance +#IUn  
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附条件认付conditional acceptance #cY[c1cNv  
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部分认付partial acceptance   NM. e4  
    
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