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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。   b8LLr;oQw  
会计报表statement of account 9B7^lR  
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往来帐目account current } =]M2 }  
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现在往来帐||存款额current accout d*%`!G  
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销货帐account sales Tap.5jHL  
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共同计算帐项joint account -3=#u_  
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未决帐项outstanding account j?x>_#tIY  
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贷方帐项credit account||creditor account cLsV`@J(k  
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借方帐项debit account||debtor account u*ObwcI/Bn  
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应付帐||应付未付帐account payable R&BTA  
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应收帐||应收未收帐account receivable h_+dT  
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新交易||新帐new account 7KAO+\)H^Y  
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未决帐||老帐old account K|hjEQRv  
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现金帐cash account ZL&g_jC  
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流水帐running account j)/nKh4O  
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暂记帐||未定帐suspense account { + Zd*)M[  
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过期帐||延滞帐overdue account||pastdue account @M_oH:GV  
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杂项帐户sundry account -y8`yHb_  
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详细帐单||明细表detail account S~;4*7+?:  
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呆帐bad account =F]FP5V  
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会计项目title of account #xQr<p$L6  
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会计薄||帐薄account-book QgU8 s'e  
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营业报告书||损益计算表account of budiness||business report *n 6s.$p)%  
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借贷细帐||交验帐account rendered t<z`N-5*  
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明细帐account stated %)|9E>fP]N  
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与…银行开立一户头to open an account with #h8Sq~0  
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与…银行建立交易to keep account with njScz"L~  
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继续记帐to keep account U(Nu%  
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与…有交易to have an account with @z4*.S&tz  
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作成会计帐||有往来帐项to make out an account with ysxb?6  
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清算||清理债务to make up an account s+,OxRVw(  
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清洁帐目||与…停止交易to close ones account with P7nc7a  
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结帐to close an account QDs^Ije  
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清理未付款to ask an account||to demand an account 8jd;JPz@\  
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结清差额to balance the account with @R/07&lBR  
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清算to settle an account||to liquidate an account||to square an account pm*xb]8y  
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审查帐目||监查帐目to audit an account A+::O@_s  
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检查帐目to examine an account 2 ^mJ+v<  
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转入A的帐户to charge the amount to As account ]+|~cRQ9I  
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以计帐方式付款to pay on account 0vEoGgY0*:  
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代理某人||为某人on ones account||on account of one qUjmB sB  
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为自己计算||独立帐目on ones own account P;P%n  
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由某人收益并负风险on ones account and risk||for ones account and risk (eCJ;%%k  
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由某人负担for ones account||for account of one ::ajlRZG  
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按某人指示||列入某人帐户by order and for account of one tE@;X=  
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列入5月份帐目for May account Pl=ZRKn  
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编入某中帐项下to pass to the account of||to place to the account of .2%zC & ;  
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寄出清算书to send in an account||to send in render an account *a58ZI@  
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支票薄cheque book Zb1<:[  
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支票陈票人cheque drawer *^f<W6xc  
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持票人cheque holder +6';1Nb@  
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不记名支票cheque to bearer||bearer cheque T(t+ iv  
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记名支票||认人支票cheque to order xn5l0'2  
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到期支票antedated cheque So0f)`A  
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未到期支票postdated cheque +xrr? g  
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保付支票certified cheque G5C I<KRK#  
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未获兑现支票,退票returned cheque hRs&t,{&  
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横线支票crossed cheque B]uc<`f  
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普通横线general crossing MBqt&_?K  
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特别横线special crossing wM2*#  
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空白支票blank cheque ZuS0DPS`L  
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失效支票,过期支票stale cheque YgUvOyaQXf  
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普通支票open cheque Z@]e{zO  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount {TX]\uf G  
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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>R0T{A  
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支票换现金||兑现to cash a cheque .ys6"V|31  
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清理票款to clear a cheque 6^%68N1k  
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保证兑现to certify a cheque E#u l IgD  
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填写支票数额to fill up a cheque ; 9# Z@]p  
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支票上划线to cross a cheque Db;G@#x  
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开发支票to make out a cheque ?sMP~RHQ  
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签发支票,开立支票to draw a cheque||to issue a cheque \hM|(*DL  
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透支支票to overdraw a cheque ; =X P&  
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背书支票to endorse a cheque IuNiEtKx  
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请付票款||清付票款to pay a cheque||to honour a cheque /Rg*~Ers *  
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支票退票to dishonour a cheque s;64N'HH  
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拒付支票to refuse a cheque iv>SsW'p_  
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拒付支票to stop payment of a cheque 8'f4 Od ?  
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提示要求付款to present for payment ;uW}`Q<  
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见票即付持票人payable to bearer 82]vkU  
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支付指定人payable to order ])Qs{hs~s  
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已过期||无效out of date||stale vsr[ur[eP  
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请给出票人R/D||refer to drawer ?HV`| Cw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds gF5a5T,  
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文字与数字不一致words and figures differ qq1-DG  
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时间已过account closed _!?Hu/zo  
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更改处应加盖印章alterations require initials p mFk50`  
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时间已过effects not cleared fz3 lV  
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停止付款payment stopped viAMr"z  
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支票毁损cheque mutilated , E$@=1)  
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汇款||寄钱to remit||to send money }irn'`I  
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寄票供取款||支票支付to send a cheque for payment f5GdZ_  
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寄款人a remitter C(id=F  
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收款人a remittee D r~=o%  
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国外汇票foreign Bill atW'  
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国内汇票inland Bill Jz!Z2c  
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跟单汇票documentary bill \bx~*FaX  
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空头汇票accommodation bill  x5Z-{"  
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原始汇票original bill G8IY#  
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改写||换新票据renewed bill {gKN d*[*  
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即期汇票sight bill||bill on demand %ObD2)s6:^  
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…days after date||…days after date…日后付款 !%Y~~'5 h  
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…months after date||…months after date…月后付款 <g9"Cr`  
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见票后…日付款…days after sight||…days sight QI_59f>  
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见票后…月付款…months after sight||…months sight 0"g@!gSrQ  
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同组票据set of bills = c~I .  
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单张汇票sola of exchange||sole of exchange @gSkROCdC)  
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远期汇票usance bill||bill at usance wE).>  
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长期汇票long bill ?G? gy2  
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短期汇票short bill ;5 <-)  
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逾期汇票overdue bill Qrz4}0  
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宽限日期days of grace HBLWOQab  
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电汇telegraphic transfer (T.T) l9{#sas  
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邮汇postal order||postal note (Am.)||post office order||money order EaS~`  
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本票promissory note (P/N) SZVV40w  
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押汇负责书||押汇保证书letter of hypothecation !Y;<:zx5  
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副保||抵押品||付属担保物collateral security ]5|z3<K^  
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担保书trust receipt||letter of indemnity RT"O;P  
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承兑||认付acceptance oA3d^%(c  
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单张承兑general acceptance r`]7S_t5T  
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有条件承兑qualified acceptance Js}tZ\+P75  
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附条件认付conditional acceptance \ j]~ >9  
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部分认付partial acceptance   vug-n 8  
    
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