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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。   q-k~L\Ys  
会计报表statement of account w%Bo7 'o)V  
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往来帐目account current &a/F"?9jL  
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现在往来帐||存款额current accout AhNy+p{  
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销货帐account sales q%rfKHMA50  
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共同计算帐项joint account )"]Nf6  
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未决帐项outstanding account Y)7LkZO(y  
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贷方帐项credit account||creditor account ~?BN4ptc  
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借方帐项debit account||debtor account %K$f2):  
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应付帐||应付未付帐account payable |Nfi y  
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应收帐||应收未收帐account receivable zHT22o56X  
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新交易||新帐new account dh; L!  
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未决帐||老帐old account $Qc`4x;N  
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现金帐cash account 4XCy>;4u  
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流水帐running account 42If/N?  
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暂记帐||未定帐suspense account >0kZ-M5  
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过期帐||延滞帐overdue account||pastdue account  6[{|'  
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杂项帐户sundry account |hlc#t ?  
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详细帐单||明细表detail account ]l~TI8gC  
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呆帐bad account wVw?UN*rm;  
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会计项目title of account Vp5i i]B4  
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会计薄||帐薄account-book $}*bZ~  
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营业报告书||损益计算表account of budiness||business report 1F*3K3T {  
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借贷细帐||交验帐account rendered ."u -5r<O  
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明细帐account stated 9MI~yIt`L  
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与…银行开立一户头to open an account with Uzx,aYo X  
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与…银行建立交易to keep account with d[p-zn.  
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继续记帐to keep account zn=Ifz)#|  
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与…有交易to have an account with +kMVl_` V  
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作成会计帐||有往来帐项to make out an account with uVQ H,NA,  
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清算||清理债务to make up an account KliMw*5(  
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清洁帐目||与…停止交易to close ones account with pKnM=N1f  
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结帐to close an account S~ff<A>f  
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清理未付款to ask an account||to demand an account g?}$"=B   
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结清差额to balance the account with n)n>|w_  
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清算to settle an account||to liquidate an account||to square an account ZSBa+3;z  
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审查帐目||监查帐目to audit an account ':mw(`  
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检查帐目to examine an account :3uC W1  
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转入A的帐户to charge the amount to As account pq3W.7z;b  
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以计帐方式付款to pay on account TpHvZ]c  
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代理某人||为某人on ones account||on account of one z vM=k-Ec  
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为自己计算||独立帐目on ones own account z ?3G`  
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由某人收益并负风险on ones account and risk||for ones account and risk >nqDUGnEo>  
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由某人负担for ones account||for account of one < wI z8V  
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按某人指示||列入某人帐户by order and for account of one YqJ `eLu  
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列入5月份帐目for May account 8)NQt$lWp  
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编入某中帐项下to pass to the account of||to place to the account of H*gX90{!2  
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寄出清算书to send in an account||to send in render an account Dc2U+U(J  
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支票薄cheque book -$x5[6bN  
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持票人cheque holder ; qQ* p  
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不记名支票cheque to bearer||bearer cheque ]1^F  
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记名支票||认人支票cheque to order 77]6_  
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到期支票antedated cheque #},4m  
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未到期支票postdated cheque qgk-[zW#  
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保付支票certified cheque _wY <8 F*  
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未获兑现支票,退票returned cheque Jn+k$'6 %#  
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横线支票crossed cheque ;ATn&  
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普通横线general crossing u> @ Yoyc  
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特别横线special crossing s (hJ *  
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空白支票blank cheque k7R}]hq]""  
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失效支票,过期支票stale cheque ^(:Z*+X~>  
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普通支票open cheque B.T|e,g26  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount *.2[bQL@v  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges "(QI7:iM  
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支票换现金||兑现to cash a cheque sZ7RiH +I  
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清理票款to clear a cheque YZHqy++x  
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保证兑现to certify a cheque h]w5N2$}?  
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填写支票数额to fill up a cheque xtN=?WjVe0  
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支票上划线to cross a cheque a+_F^   
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开发支票to make out a cheque [-pB}1Dxb  
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签发支票,开立支票to draw a cheque||to issue a cheque OD~TWT_  
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透支支票to overdraw a cheque M,f|.p{,Y  
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背书支票to endorse a cheque <e%~K4KH  
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请付票款||清付票款to pay a cheque||to honour a cheque rcyq+wY #  
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支票退票to dishonour a cheque c{SD=wRt,y  
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拒付支票to refuse a cheque nOE 1bf^l  
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拒付支票to stop payment of a cheque k"V@9q;*  
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提示要求付款to present for payment uSRvc0R\  
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见票即付持票人payable to bearer [61T$.  
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支付指定人payable to order NxyrP**j  
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已过期||无效out of date||stale YV 5kzq  
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请给出票人R/D||refer to drawer ny,a5zEnF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds vG7aT  
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文字与数字不一致words and figures differ s=uWBh3J  
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支票 KP[H&4eoC  
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时间已过account closed -'sn0 _q/e  
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更改处应加盖印章alterations require initials P 3CzX48^  
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时间已过effects not cleared ly{Q>MBM  
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停止付款payment stopped '|\et aD  
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支票毁损cheque mutilated CulU?-[i  
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汇款||寄钱to remit||to send money 4[S0~O{r  
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寄票供取款||支票支付to send a cheque for payment Ef1R?<  
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寄款人a remitter 1D0 _k  
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收款人a remittee ">n38:?R  
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国外汇票foreign Bill <&?gpRK   
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国内汇票inland Bill +P7A`{Ae  
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跟单汇票documentary bill 1$q>\  
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空头汇票accommodation bill D&{ 7Av  
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原始汇票original bill sOJH$G3O  
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改写||换新票据renewed bill *-timVlaE  
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即期汇票sight bill||bill on demand JM#jg-z,~  
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…days after date||…days after date…日后付款 !*:Zcg?7n  
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…months after date||…months after date…月后付款 um@RaU  
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见票后…日付款…days after sight||…days sight rl^_RI  
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见票后…月付款…months after sight||…months sight '#SacJ\L7  
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同组票据set of bills 0px@3/  
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单张汇票sola of exchange||sole of exchange jNN$/ZWm  
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远期汇票usance bill||bill at usance #F5O>9hA  
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长期汇票long bill \xk`o5/{  
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短期汇票short bill / sENoQR  
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逾期汇票overdue bill "4LYqDe  
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宽限日期days of grace 2RKI M(~  
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电汇telegraphic transfer (T.T) 7t\W{y  
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邮汇postal order||postal note (Am.)||post office order||money order F ]\4<  
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本票promissory note (P/N) +Ij>\;vM"  
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押汇负责书||押汇保证书letter of hypothecation qt+vmi+~  
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副保||抵押品||付属担保物collateral security d c_^   
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担保书trust receipt||letter of indemnity L #p-AK  
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承兑||认付acceptance {hK$6bD3^  
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单张承兑general acceptance mgX0@#wFn  
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有条件承兑qualified acceptance Fs<kMT  
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附条件认付conditional acceptance S1wt>}w0$  
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部分认付partial acceptance   .Ff;St  
    
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