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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。   ,zN3? /7  
会计报表statement of account S"P9Nf?9  
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往来帐目account current xi?P(s A  
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现在往来帐||存款额current accout 1c)\   
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销货帐account sales -v;n"Zy1  
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共同计算帐项joint account .Na&I)udX.  
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未决帐项outstanding account W&+y(Z-t  
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贷方帐项credit account||creditor account 6_R\l@a  
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借方帐项debit account||debtor account 5c: '>  
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应付帐||应付未付帐account payable wv, GBZ-f  
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应收帐||应收未收帐account receivable  r=fE8[,  
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新交易||新帐new account 'FShNY5  
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未决帐||老帐old account sA/,+a M  
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现金帐cash account "_ LkZBW.  
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流水帐running account fd4;mc1T  
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暂记帐||未定帐suspense account 3PfiQ|/b  
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过期帐||延滞帐overdue account||pastdue account gf+o1\5t@  
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杂项帐户sundry account z~F37]W3[  
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详细帐单||明细表detail account !?jK1{E3  
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呆帐bad account $nj\\,(g  
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会计项目title of account 4 bn t=5]  
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会计薄||帐薄account-book gt'*B5F (  
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营业报告书||损益计算表account of budiness||business report E-^2"j >o  
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借贷细帐||交验帐account rendered sJOV2#r  
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明细帐account stated d,UCH  
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与…银行开立一户头to open an account with [,rn3CA  
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与…银行建立交易to keep account with 8fh4%#,C%  
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继续记帐to keep account /[%w*v*'  
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与…有交易to have an account with UA0F) :  
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作成会计帐||有往来帐项to make out an account with z6I%wh  
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清算||清理债务to make up an account IB8gDP2  
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清洁帐目||与…停止交易to close ones account with >'b=YlUL  
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结帐to close an account <bP#H  
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清理未付款to ask an account||to demand an account DkdL#sV  
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结清差额to balance the account with f@d9Hqr+l;  
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清算to settle an account||to liquidate an account||to square an account to`mnp9Z  
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审查帐目||监查帐目to audit an account -ihiG_f  
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检查帐目to examine an account t,HFz6   
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转入A的帐户to charge the amount to As account p!DP`Ouc3\  
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以计帐方式付款to pay on account 5JSrrpGr  
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代理某人||为某人on ones account||on account of one D(\$i.,b2  
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为自己计算||独立帐目on ones own account ,b|-rU\  
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由某人收益并负风险on ones account and risk||for ones account and risk ,H[SI0];  
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由某人负担for ones account||for account of one /XbW<dfl  
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按某人指示||列入某人帐户by order and for account of one J ^ G  
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列入5月份帐目for May account 93o;n1rS  
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编入某中帐项下to pass to the account of||to place to the account of |.U)ll(c  
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寄出清算书to send in an account||to send in render an account @_yoX(.E&  
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支票薄cheque book go'j/4Tp  
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持票人cheque holder S Xr%kndS  
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不记名支票cheque to bearer||bearer cheque ^@6q  
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记名支票||认人支票cheque to order B[o`k]]  
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到期支票antedated cheque 5iX! lAFJ  
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未到期支票postdated cheque xge7r3i  
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保付支票certified cheque *_-'/ i  
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未获兑现支票,退票returned cheque 7jG(<!,  
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横线支票crossed cheque Xrq x\X  
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特别横线special crossing {S.>BXX  
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空白支票blank cheque C(?blv-vM0  
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失效支票,过期支票stale cheque L:&k(YOBA  
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普通支票open cheque Tl("IhkC  
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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<MtKb  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 6sfwlT  
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支票换现金||兑现to cash a cheque oMH.u^b]fT  
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清理票款to clear a cheque :Ixx<9c.  
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保证兑现to certify a cheque J;R v ~<7  
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填写支票数额to fill up a cheque |,C#:"z;  
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支票上划线to cross a cheque RzKb{> ;A  
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开发支票to make out a cheque qQ[b VD\*  
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签发支票,开立支票to draw a cheque||to issue a cheque >H][.@LyR  
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透支支票to overdraw a cheque >TL^>D  
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背书支票to endorse a cheque Qq& W3  
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请付票款||清付票款to pay a cheque||to honour a cheque )KSoq/  
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支票退票to dishonour a cheque NR%Y+8^M  
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拒付支票to refuse a cheque 4Aes#{R3v  
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拒付支票to stop payment of a cheque y8Xv~4qQW  
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提示要求付款to present for payment AbwbAm+  
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见票即付持票人payable to bearer FwAKP>6*  
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已过期||无效out of date||stale 8^^[XbH  
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请给出票人R/D||refer to drawer E|EgB33S  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FyL_xu\e  
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文字与数字不一致words and figures differ iTo k[uJ}  
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支票 KU9Z"9#  
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时间已过account closed K ?$#nt p  
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更改处应加盖印章alterations require initials ygZ  #y L  
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时间已过effects not cleared X~.f7Ao[  
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停止付款payment stopped ?/*~;fM  
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支票毁损cheque mutilated 8euZTfK9e  
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汇款||寄钱to remit||to send money n_D8JF  
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寄票供取款||支票支付to send a cheque for payment ?wpB`  
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寄款人a remitter $WQq? 1.9  
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收款人a remittee s$h] G[x  
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国外汇票foreign Bill _+f+`]iM  
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国内汇票inland Bill woH)0v  
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跟单汇票documentary bill )4Q?aMm  
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空头汇票accommodation bill pe0x""K  
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原始汇票original bill &(rWwOo6  
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改写||换新票据renewed bill DsDzkwJE  
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即期汇票sight bill||bill on demand F-Z%6O,2  
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…days after date||…days after date…日后付款 8Ad606  
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…months after date||…months after date…月后付款 3ucP(Ex@tg  
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见票后…日付款…days after sight||…days sight &Jc_Fc(M  
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见票后…月付款…months after sight||…months sight PrF}a<:n:  
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同组票据set of bills >r5P3G1  
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单张汇票sola of exchange||sole of exchange Y+%sBqo @  
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远期汇票usance bill||bill at usance `WEZ"5n  
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长期汇票long bill PrQ?PvA<L  
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短期汇票short bill bte~c  
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逾期汇票overdue bill Vv bFp  
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宽限日期days of grace EUYCcL'G  
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电汇telegraphic transfer (T.T) ChryJRuwv5  
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邮汇postal order||postal note (Am.)||post office order||money order " }gVAAvc7  
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本票promissory note (P/N) 5M]z5}n/  
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押汇负责书||押汇保证书letter of hypothecation ( <t_Pru  
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副保||抵押品||付属担保物collateral security YO{GU7  
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担保书trust receipt||letter of indemnity WzW-pV]  
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承兑||认付acceptance >4m'tZ8  
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单张承兑general acceptance 5/[H+O1;  
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有条件承兑qualified acceptance A|#`k{+ 1-  
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附条件认付conditional acceptance %sh>;^58P  
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部分认付partial acceptance   &ej8mq"\  
    
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