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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。   glC,E>  
会计报表statement of account .]E"w9~  
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往来帐目account current [+FiD  
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现在往来帐||存款额current accout Lvt3S .l  
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销货帐account sales TgJ+:^+0  
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共同计算帐项joint account NEIF1( :  
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未决帐项outstanding account PkFG0  
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贷方帐项credit account||creditor account ADF<5#I  
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借方帐项debit account||debtor account '=G6$O2  
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应付帐||应付未付帐account payable AaU!a  
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应收帐||应收未收帐account receivable 3u t<o-  
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新交易||新帐new account QeT~s5 H  
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未决帐||老帐old account >mtwXmI  
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现金帐cash account /F^ Jn_  
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流水帐running account +_ 8BJ  
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过期帐||延滞帐overdue account||pastdue account vo:h"ti  
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杂项帐户sundry account H}&JrT95  
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详细帐单||明细表detail account dEI!r1~n  
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会计项目title of account }fef*>>}  
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会计薄||帐薄account-book q-@&n6PEOZ  
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营业报告书||损益计算表account of budiness||business report ePR9r}  
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借贷细帐||交验帐account rendered +Y;hVc E9  
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明细帐account stated M$!-B,1BX  
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与…银行建立交易to keep account with 5yj#9H  
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继续记帐to keep account z6,E} Y  
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与…有交易to have an account with qu'D"0  
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作成会计帐||有往来帐项to make out an account with _ShWCU-~Z  
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清算||清理债务to make up an account se]&)%p[  
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清洁帐目||与…停止交易to close ones account with %.'oY%  
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结帐to close an account .wlKl[lE2  
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清理未付款to ask an account||to demand an account 4M6[5RAW{  
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结清差额to balance the account with ?| 6sTu!  
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清算to settle an account||to liquidate an account||to square an account a"t~ K  
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审查帐目||监查帐目to audit an account 6R$Yh0%  
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检查帐目to examine an account wf\7sz  
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为自己计算||独立帐目on ones own account }QQ 7jE  
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由某人收益并负风险on ones account and risk||for ones account and risk ^,5%fl  
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由某人负担for ones account||for account of one 7sWe32  
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按某人指示||列入某人帐户by order and for account of one kt\,$.v8  
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寄出清算书to send in an account||to send in render an account }aI>dHL  
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支票薄cheque book aJF/y3  
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持票人cheque holder 2QEH!)lvr  
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不记名支票cheque to bearer||bearer cheque 72J=_d>+  
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记名支票||认人支票cheque to order ~Cw7.NA{3  
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到期支票antedated cheque Z]bG"K3l  
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未到期支票postdated cheque ?m7i7Dz   
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保付支票certified cheque G %\/[ B  
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未获兑现支票,退票returned cheque c;-N RvVb  
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横线支票crossed cheque f8qDmk5s  
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普通横线general crossing *=v%($~PK6  
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空白支票blank cheque k q?:<!z  
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失效支票,过期支票stale cheque G,^ ?qbHg  
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普通支票open cheque x5pu+ -h  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 89{;R  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges +t&)Z  
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支票换现金||兑现to cash a cheque \+Y=}P>  
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清理票款to clear a cheque q(hBqUW  
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保证兑现to certify a cheque xw_$1 S  
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填写支票数额to fill up a cheque 7^M$u\a)U  
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支票上划线to cross a cheque <ME>#,  
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开发支票to make out a cheque i`];xNR'  
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签发支票,开立支票to draw a cheque||to issue a cheque xSlgq|8  
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透支支票to overdraw a cheque I!1+#0SG  
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请付票款||清付票款to pay a cheque||to honour a cheque CAom4 Sp'  
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支票退票to dishonour a cheque .Z"`:4O   
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拒付支票to refuse a cheque Ef ?|0Gm  
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拒付支票to stop payment of a cheque 94t`&jZ&|u  
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提示要求付款to present for payment GJ2ZK=/  
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见票即付持票人payable to bearer "_dg$j`Y&&  
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支付指定人payable to order GXQ%lQ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7ZyP  
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文字与数字不一致words and figures differ XOI"BLd  
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支票 nTwJR  
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时间已过account closed 5$Kj#9g-#  
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更改处应加盖印章alterations require initials / j%~#@  
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时间已过effects not cleared 8-k`"QI=  
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停止付款payment stopped P:vp/x!  
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支票毁损cheque mutilated U.I w/T-5  
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汇款||寄钱to remit||to send money pOn&D  
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寄票供取款||支票支付to send a cheque for payment "- X8  
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寄款人a remitter ?a% F3B  
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收款人a remittee Ert={"Q  
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国外汇票foreign Bill 6D2ot&5WW  
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国内汇票inland Bill 32SkxcfrCK  
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空头汇票accommodation bill U/s Z1u-  
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原始汇票original bill %k['<BYG<  
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改写||换新票据renewed bill F {L#  
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即期汇票sight bill||bill on demand XXA'B{@Y)  
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…days after date||…days after date…日后付款 uE(5q!/  
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…months after date||…months after date…月后付款 DBcR1c&<H  
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见票后…日付款…days after sight||…days sight ^q/^.Gf  
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见票后…月付款…months after sight||…months sight .-& =\}^2l  
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同组票据set of bills  f-[.^/  
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单张汇票sola of exchange||sole of exchange @g;DA)!(  
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远期汇票usance bill||bill at usance pxedj  
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长期汇票long bill t!J>853  
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短期汇票short bill /`aPV"$M  
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逾期汇票overdue bill /=9dX; #  
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宽限日期days of grace }u0&>k|y  
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电汇telegraphic transfer (T.T) D5bi)@G7z  
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邮汇postal order||postal note (Am.)||post office order||money order b|kL*{;  
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本票promissory note (P/N) E U RKzJk  
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押汇负责书||押汇保证书letter of hypothecation j)iUg03>/4  
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副保||抵押品||付属担保物collateral security Q\xDAOEL  
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担保书trust receipt||letter of indemnity wCv9VvF`  
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承兑||认付acceptance ;tA$ x!5]  
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单张承兑general acceptance BAi0w{  
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有条件承兑qualified acceptance q?]K Z_a  
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附条件认付conditional acceptance ` 0q=Z],  
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部分认付partial acceptance   _;S~nn  
    
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