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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。   [2|kl l  
会计报表statement of account %e@HZ"V  
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往来帐目account current |T{C,"9y  
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现在往来帐||存款额current accout jzK5-;b  
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销货帐account sales zB? V_aT  
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共同计算帐项joint account *|_"W+JC  
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未决帐项outstanding account  l$hJE;n  
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贷方帐项credit account||creditor account 'Z`$n8  
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借方帐项debit account||debtor account 6DZ),F,M  
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应付帐||应付未付帐account payable 7#<c>~   
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应收帐||应收未收帐account receivable `nO71mo  
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新交易||新帐new account v=95_l  
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未决帐||老帐old account A^2L~g[^Q  
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现金帐cash account ;# MB7A  
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暂记帐||未定帐suspense account j6(?D*x  
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过期帐||延滞帐overdue account||pastdue account #Dfo#]k(  
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杂项帐户sundry account ~L7:2weV[  
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详细帐单||明细表detail account [_xyl e  
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呆帐bad account (qwdQMj`  
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会计项目title of account F~U!1)  
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会计薄||帐薄account-book _~aG|mAj  
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营业报告书||损益计算表account of budiness||business report nU`Lhh8y  
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借贷细帐||交验帐account rendered 7t-Lz| $"  
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明细帐account stated ezTZnutZ  
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与…银行开立一户头to open an account with p2x [p  
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与…银行建立交易to keep account with wHsB,2H  
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继续记帐to keep account `0#H]=$2h  
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与…有交易to have an account with ZI ?W5ISdg  
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作成会计帐||有往来帐项to make out an account with n<V 1|X  
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清算||清理债务to make up an account \Mi#{0f+q  
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清洁帐目||与…停止交易to close ones account with ]jM^Z.mI+  
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结帐to close an account nx4P^P C  
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清理未付款to ask an account||to demand an account ekzjF\!y  
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结清差额to balance the account with 6 `puTL?  
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清算to settle an account||to liquidate an account||to square an account v}il(w;O  
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审查帐目||监查帐目to audit an account F ! )-|n}  
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检查帐目to examine an account Ku%6$C!,  
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转入A的帐户to charge the amount to As account u:4["ViC  
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以计帐方式付款to pay on account utd:&q|}  
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代理某人||为某人on ones account||on account of one {W'8T}q  
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为自己计算||独立帐目on ones own account Sf5]=F-w  
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由某人收益并负风险on ones account and risk||for ones account and risk _@|fva&s,;  
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按某人指示||列入某人帐户by order and for account of one [edH%S}\  
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列入5月份帐目for May account Q(blW  
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编入某中帐项下to pass to the account of||to place to the account of n`QO(pZ6+  
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寄出清算书to send in an account||to send in render an account cLHF9B5  
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支票薄cheque book T(&kXMaB  
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支票陈票人cheque drawer hLSTSD}  
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持票人cheque holder '6+Edu~Ho)  
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不记名支票cheque to bearer||bearer cheque DQMPA j.  
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记名支票||认人支票cheque to order \a?K?v|8  
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到期支票antedated cheque V0s, f .a  
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未到期支票postdated cheque g;l'VA3v  
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保付支票certified cheque &;E d*OJ  
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未获兑现支票,退票returned cheque W"dU1]  
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横线支票crossed cheque Z^{+,$H@  
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普通横线general crossing qQL.c+%L  
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特别横线special crossing kkT3 wP  
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空白支票blank cheque  NvUu.  
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失效支票,过期支票stale cheque XO0>t{G  
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普通支票open cheque 'BqrJfv  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount tB GkRd!  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges &1*4%N@'  
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支票换现金||兑现to cash a cheque A * a{  
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清理票款to clear a cheque iPA@<D%  
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保证兑现to certify a cheque <+<)xwOQ ]  
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填写支票数额to fill up a cheque R"m.&%n  
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支票上划线to cross a cheque oN.Mra]D  
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开发支票to make out a cheque 2v"wWap-+  
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签发支票,开立支票to draw a cheque||to issue a cheque p6<E=5RRd1  
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透支支票to overdraw a cheque 2A dX)iF@  
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背书支票to endorse a cheque ({*.!ty  
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请付票款||清付票款to pay a cheque||to honour a cheque k$9Gn9L%  
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支票退票to dishonour a cheque [, \'V0  
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拒付支票to refuse a cheque :d!i[W*  
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拒付支票to stop payment of a cheque =2ATqb"$w  
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提示要求付款to present for payment T }8r;<P6  
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见票即付持票人payable to bearer +e{djp@m  
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支付指定人payable to order %(O^as  
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已过期||无效out of date||stale j*3sjOoC  
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请给出票人R/D||refer to drawer ?tal/uC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y GcY2p<  
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文字与数字不一致words and figures differ 9g^./k\8%  
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时间已过account closed YM,D`c[pX  
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更改处应加盖印章alterations require initials ">4[+'  
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时间已过effects not cleared ,~68~_)  
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停止付款payment stopped -<V F6k<  
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支票毁损cheque mutilated (UiH3Q9C]%  
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汇款||寄钱to remit||to send money q~A|R   
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寄票供取款||支票支付to send a cheque for payment }v|[h[cZ  
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寄款人a remitter b*%WAVt 2T  
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收款人a remittee _\V{X}ftqa  
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国外汇票foreign Bill pmXWI`s  
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国内汇票inland Bill gQzF C&g  
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跟单汇票documentary bill 'k) P(H  
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空头汇票accommodation bill fwGz00C/U  
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原始汇票original bill %-zH]"Q$  
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改写||换新票据renewed bill iDe0 5f1R  
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即期汇票sight bill||bill on demand ?q8g<-?  
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…days after date||…days after date…日后付款 m=b+V#4i(  
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…months after date||…months after date…月后付款 B,qZwc|  
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见票后…日付款…days after sight||…days sight :)S4MoG  
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见票后…月付款…months after sight||…months sight z~;qDf|I  
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同组票据set of bills um4zLsd#v  
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单张汇票sola of exchange||sole of exchange Y'":O W#oN  
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远期汇票usance bill||bill at usance /9gMcn9EB  
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长期汇票long bill ago t (  
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短期汇票short bill %-1-J<<J q  
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逾期汇票overdue bill IKj1{nZvDc  
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宽限日期days of grace Qc/J"<Lx  
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电汇telegraphic transfer (T.T) !I$RE?7eY  
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邮汇postal order||postal note (Am.)||post office order||money order 8`<GplO  
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本票promissory note (P/N) l0)6[yXK  
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押汇负责书||押汇保证书letter of hypothecation &Kwt vUN{  
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副保||抵押品||付属担保物collateral security 4\iQ%fb  
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担保书trust receipt||letter of indemnity 6jA Q  
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承兑||认付acceptance jeNEC&J  
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单张承兑general acceptance y+<HS]vyV  
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有条件承兑qualified acceptance 6IH^rSUSK  
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附条件认付conditional acceptance 75ob1h"  
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部分认付partial acceptance   lw{|~m5`  
    
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