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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。   |8_JY2 R  
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往来帐目account current )-rW&"{U  
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现在往来帐||存款额current accout +H/jK@  
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销货帐account sales bte~c  
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共同计算帐项joint account t,)N('m}=  
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未决帐项outstanding account gxPx&Z6jF  
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贷方帐项credit account||creditor account B DY}*cX  
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借方帐项debit account||debtor account {@}?k s5  
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应付帐||应付未付帐account payable < |O^>s;  
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应收帐||应收未收帐account receivable `7aDEzmJ  
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现金帐cash account |4)  
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过期帐||延滞帐overdue account||pastdue account X#xFFDzN  
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杂项帐户sundry account Eu}b8c  
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详细帐单||明细表detail account S-+"@>{HJ  
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呆帐bad account 0oA{Jix  
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会计项目title of account #H [Bb2(j  
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会计薄||帐薄account-book QB!~Wh  
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营业报告书||损益计算表account of budiness||business report gieN9S  
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借贷细帐||交验帐account rendered k;PAh>8  
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明细帐account stated hD,:w%M  
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与…银行开立一户头to open an account with 0l*]L`]L#  
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与…银行建立交易to keep account with 2I3h M D0  
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继续记帐to keep account v`J*ixZ7t  
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与…有交易to have an account with ~I/@i  
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作成会计帐||有往来帐项to make out an account with cEW0;\$  
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清算||清理债务to make up an account I&?Qq k  
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清洁帐目||与…停止交易to close ones account with WH ?}~u9  
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结帐to close an account a8u 9aEB  
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清理未付款to ask an account||to demand an account rn DCqv!'P  
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结清差额to balance the account with ~pa!w?/bQ  
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清算to settle an account||to liquidate an account||to square an account AE: Z+rM*  
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审查帐目||监查帐目to audit an account h%WE=\,Qp  
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检查帐目to examine an account Iff9'TE  
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转入A的帐户to charge the amount to As account =to=8H-  
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以计帐方式付款to pay on account [c_|ob]  
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为自己计算||独立帐目on ones own account hdTzCfeZ5@  
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由某人收益并负风险on ones account and risk||for ones account and risk ^ 9!!;)  
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由某人负担for ones account||for account of one d1[ZHio2c?  
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按某人指示||列入某人帐户by order and for account of one o\vBOp?hj  
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列入5月份帐目for May account mN8pg4  
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编入某中帐项下to pass to the account of||to place to the account of Ty88}V  
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寄出清算书to send in an account||to send in render an account GfC5z n>  
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支票薄cheque book ||yzt!n  
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支票陈票人cheque drawer YuB+k^  
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持票人cheque holder EqI(|bFwy  
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不记名支票cheque to bearer||bearer cheque p,"g+ MwP  
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记名支票||认人支票cheque to order 7`u$  
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到期支票antedated cheque zXRlo]  
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未到期支票postdated cheque 2WG>, 4W2  
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保付支票certified cheque TsTPj8GAl[  
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未获兑现支票,退票returned cheque 0]4(:(B  
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横线支票crossed cheque @e{^`\l=<  
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普通横线general crossing tor!Dl@Mo  
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特别横线special crossing 4"Hye&O  
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空白支票blank cheque t]e;;q=L.  
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失效支票,过期支票stale cheque D|.ic!w'  
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普通支票open cheque GQ-Rtn4v  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Y3=_ec3w  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges )Dz+X9;g+  
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支票换现金||兑现to cash a cheque =xS+5(  
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清理票款to clear a cheque ,tg0L$qC  
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保证兑现to certify a cheque <=,6p>Eo[  
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填写支票数额to fill up a cheque B9J&=6`)  
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支票上划线to cross a cheque /QJ? bD#a  
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开发支票to make out a cheque y? co|  
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签发支票,开立支票to draw a cheque||to issue a cheque v 7x:dcV  
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透支支票to overdraw a cheque Y(cGk#0  
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背书支票to endorse a cheque ]:~OG@(  
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请付票款||清付票款to pay a cheque||to honour a cheque X7g1:L1Ys  
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拒付支票to refuse a cheque G-.^O,%  
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拒付支票to stop payment of a cheque bG(3^"dS  
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提示要求付款to present for payment !! ? Mw  
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见票即付持票人payable to bearer `u&Zrdr,  
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请给出票人R/D||refer to drawer t8+X%-r  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X'qU*Eo  
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文字与数字不一致words and figures differ ^kB8F"X  
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时间已过account closed +y3%3EKs1~  
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时间已过effects not cleared "$N+"3I  
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停止付款payment stopped esMX-.8Cx  
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支票毁损cheque mutilated \}"$ ?d'f  
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汇款||寄钱to remit||to send money sEGO2xeI  
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寄票供取款||支票支付to send a cheque for payment r[b(I@T +  
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寄款人a remitter M$>1 L  
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收款人a remittee )W;o<:x3  
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空头汇票accommodation bill d9;g]uj`  
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原始汇票original bill o7sT=x9  
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改写||换新票据renewed bill XBb~\p 3y  
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即期汇票sight bill||bill on demand X.f>'0i  
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…days after date||…days after date…日后付款 C/vI EYG4  
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…months after date||…months after date…月后付款 V )x$|!(  
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见票后…日付款…days after sight||…days sight mpuq 9)6  
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见票后…月付款…months after sight||…months sight jV>raCK_  
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同组票据set of bills g* e   
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单张汇票sola of exchange||sole of exchange /%} *Xh  
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远期汇票usance bill||bill at usance Ma.`A  
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长期汇票long bill ypKUkH/  
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短期汇票short bill EQb7 -vhg  
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逾期汇票overdue bill i'H/ZwU  
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宽限日期days of grace ~$:|VHl  
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电汇telegraphic transfer (T.T) KIu i(n#/  
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邮汇postal order||postal note (Am.)||post office order||money order !MYSfPdS  
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本票promissory note (P/N) *c~T@m~DR  
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押汇负责书||押汇保证书letter of hypothecation WHsgjvh"  
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副保||抵押品||付属担保物collateral security UR7g`/  
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担保书trust receipt||letter of indemnity U=DmsnD,  
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承兑||认付acceptance G;v8$)Zj  
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单张承兑general acceptance TD'L'm|2  
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有条件承兑qualified acceptance [s"O mA y4  
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附条件认付conditional acceptance i`Q KH  
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部分认付partial acceptance   #JgH}|&a$  
    
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