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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。   +!O- kd  
会计报表statement of account M?@p N<|  
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往来帐目account current t 1i(;|8|  
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现在往来帐||存款额current accout j}WByaZ&  
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销货帐account sales NPJ.+ph  
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共同计算帐项joint account A t9X]t  
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未决帐项outstanding account RU_L<Lpi  
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贷方帐项credit account||creditor account n[" 9|  
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借方帐项debit account||debtor account b X,Siz:F  
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应付帐||应付未付帐account payable Ci\? ^  
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应收帐||应收未收帐account receivable <Dm Tj$  
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新交易||新帐new account jD9lz-Y@  
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未决帐||老帐old account |]ucHV  
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现金帐cash account #7W.s!#}Dd  
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流水帐running account r{ @ `o@q  
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过期帐||延滞帐overdue account||pastdue account !: |nI77|  
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杂项帐户sundry account [%~NM/xu<  
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详细帐单||明细表detail account JtmQzr0>  
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呆帐bad account RKk"  
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会计项目title of account Sf/W9Jw  
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会计薄||帐薄account-book uXNp!t Y  
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营业报告书||损益计算表account of budiness||business report 9OZ>y0)K~  
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借贷细帐||交验帐account rendered buc*rtHfA  
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与…银行建立交易to keep account with J ZNyC!u  
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继续记帐to keep account DW4MA<UQ  
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与…有交易to have an account with =mAGD*NK u  
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作成会计帐||有往来帐项to make out an account with ~.!?5(AH8z  
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结帐to close an account #{?m  
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结清差额to balance the account with l6yB_ M  
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清算to settle an account||to liquidate an account||to square an account IZzhJK M1V  
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审查帐目||监查帐目to audit an account <7@mg/T  
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检查帐目to examine an account EXv\FUzo  
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转入A的帐户to charge the amount to As account Z^jGT+ 2  
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以计帐方式付款to pay on account P6.)P|n7=  
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为自己计算||独立帐目on ones own account L|dab {9  
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由某人收益并负风险on ones account and risk||for ones account and risk W]C_oh  
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按某人指示||列入某人帐户by order and for account of one b[QCM/  
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列入5月份帐目for May account [57V8%  
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编入某中帐项下to pass to the account of||to place to the account of JXRmu~W~l  
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寄出清算书to send in an account||to send in render an account  T`(;;%  
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支票陈票人cheque drawer &<[]X@ bY  
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持票人cheque holder $`+~QR!h  
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不记名支票cheque to bearer||bearer cheque JUUF^/J  
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记名支票||认人支票cheque to order u9y-zhj_$  
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到期支票antedated cheque /=O+/)l`  
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未到期支票postdated cheque ;7hX0AK  
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保付支票certified cheque p Z|nn  
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未获兑现支票,退票returned cheque 2%No>w}/2  
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横线支票crossed cheque c Dh4@V  
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特别横线special crossing i?s&\3--Y  
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空白支票blank cheque 0 6v5/Xf  
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失效支票,过期支票stale cheque +sq, !6#G  
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普通支票open cheque o9SfWErZ  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount >IydXmTy  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges /01(9(  
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支票换现金||兑现to cash a cheque 0JWD] "  
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清理票款to clear a cheque Fm+)mmJP  
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保证兑现to certify a cheque ?fX8WRdh  
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填写支票数额to fill up a cheque ^RDXX+  
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支票上划线to cross a cheque c15^<6]g  
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开发支票to make out a cheque +}Wo=R}  
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签发支票,开立支票to draw a cheque||to issue a cheque 5'[X&r %#  
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透支支票to overdraw a cheque 5} aC'j\  
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背书支票to endorse a cheque 9 3I9`!e  
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请付票款||清付票款to pay a cheque||to honour a cheque 6M|%nBN$|  
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支票退票to dishonour a cheque @z RB4d$  
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拒付支票to refuse a cheque NX", e=  
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拒付支票to stop payment of a cheque P!ICno6[e  
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请给出票人R/D||refer to drawer o>tT!8rH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~.PYS!" +  
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时间已过effects not cleared /K<Nlxcm  
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停止付款payment stopped Yw<:I&  
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支票毁损cheque mutilated 48`<{|r{  
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汇款||寄钱to remit||to send money B!v1 gh  
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寄票供取款||支票支付to send a cheque for payment j@2 hI,+  
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寄款人a remitter  ?`>yl4  
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收款人a remittee f@mM&e=f  
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空头汇票accommodation bill rdRX  
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原始汇票original bill 9=SZL~#CE  
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改写||换新票据renewed bill [ I 9d  
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即期汇票sight bill||bill on demand 9`muk  
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…days after date||…days after date…日后付款 OL>/FOH:Fx  
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…months after date||…months after date…月后付款 -=RXhE_{  
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见票后…日付款…days after sight||…days sight t^'1Ebg  
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见票后…月付款…months after sight||…months sight ,'j5tU?c  
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长期汇票long bill q\,H9/.0k  
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短期汇票short bill pUmB h  
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逾期汇票overdue bill jK{MU) D+  
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邮汇postal order||postal note (Am.)||post office order||money order L?P8/]DGp  
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本票promissory note (P/N) <7p2OPD  
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押汇负责书||押汇保证书letter of hypothecation _CZ*z  
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副保||抵押品||付属担保物collateral security nuQ"\ G  
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担保书trust receipt||letter of indemnity 2P|-V};9  
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承兑||认付acceptance BgRiJFa.d[  
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单张承兑general acceptance nQ+{1 C  
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有条件承兑qualified acceptance ]_Qc}pMF&  
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附条件认付conditional acceptance Y~CS2%j  
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部分认付partial acceptance   i^> RjR  
    
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