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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。   a%Ky;ys  
会计报表statement of account E7E>w#T5  
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往来帐目account current Q>s>@hw  
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现在往来帐||存款额current accout %h;~@-$  
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销货帐account sales {4"!~W  
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未决帐项outstanding account il=y m  
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贷方帐项credit account||creditor account l v]TE"  
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借方帐项debit account||debtor account HJT}v/FZ  
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应付帐||应付未付帐account payable @O b$w1c  
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应收帐||应收未收帐account receivable g+h)s!$sB  
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现金帐cash account 7(B|NYq  
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过期帐||延滞帐overdue account||pastdue account W,~s0a!  
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杂项帐户sundry account F;p>bw  
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详细帐单||明细表detail account 7Yp;B:5@  
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会计项目title of account |}zvCD  
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会计薄||帐薄account-book 9An_zrJ%i  
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营业报告书||损益计算表account of budiness||business report ~I<yN`5(a  
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借贷细帐||交验帐account rendered r:.5O F}  
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明细帐account stated #W`>vd}  
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与…银行建立交易to keep account with xzF@v>2S+  
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与…有交易to have an account with 9Mo(3M  
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作成会计帐||有往来帐项to make out an account with 8XtZF,Du  
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清算||清理债务to make up an account $(v1q[ig  
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清理未付款to ask an account||to demand an account [ 9)9>-  
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结清差额to balance the account with l1}=>V1  
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清算to settle an account||to liquidate an account||to square an account Unev[!  
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审查帐目||监查帐目to audit an account 2\&uO   
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检查帐目to examine an account 1iBOf8  
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转入A的帐户to charge the amount to As account )70-q yA  
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以计帐方式付款to pay on account l6ayV  
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按某人指示||列入某人帐户by order and for account of one 9xL8 ];-  
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列入5月份帐目for May account TZ8:3ti  
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寄出清算书to send in an account||to send in render an account l1* qDzb  
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记名支票||认人支票cheque to order wuRB[KLe  
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到期支票antedated cheque kpT>xS^6<  
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未到期支票postdated cheque byALM  
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保付支票certified cheque SrlTwcD  
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未获兑现支票,退票returned cheque er<yB#/;-  
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横线支票crossed cheque [4p~iGC  
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空白支票blank cheque [)efh9P*  
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普通支票open cheque \zCw&#D0Z  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount c{"=p8F _  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges T`ofj7$:  
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保证兑现to certify a cheque ID_#a9N  
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开发支票to make out a cheque ?-v]+<$Y  
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签发支票,开立支票to draw a cheque||to issue a cheque `GUGy.b  
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透支支票to overdraw a cheque XN&cM,   
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背书支票to endorse a cheque ]x(cX&S-9  
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请付票款||清付票款to pay a cheque||to honour a cheque R wTzS;  
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拒付支票to refuse a cheque Nu;?})tF  
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拒付支票to stop payment of a cheque #LR.1zZ  
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请给出票人R/D||refer to drawer =pBr_pGz=  
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文字与数字不一致words and figures differ =q(?ALGc  
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时间已过account closed |\Q2L;4 C  
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更改处应加盖印章alterations require initials !sp`oM  
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时间已过effects not cleared Y>T<Qn^D  
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停止付款payment stopped d)3jkHYEjj  
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支票毁损cheque mutilated yFn~rv|&G  
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汇款||寄钱to remit||to send money (+6N)9rj`/  
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寄票供取款||支票支付to send a cheque for payment Qp7F3,/#  
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国内汇票inland Bill >Q'*~S@v3  
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跟单汇票documentary bill O)DAYBv^  
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空头汇票accommodation bill :P ]D`b6p  
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原始汇票original bill db=S*LUbl  
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改写||换新票据renewed bill azNv(|eeJL  
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即期汇票sight bill||bill on demand $RB p!7  
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…days after date||…days after date…日后付款 AC 2kG  
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…months after date||…months after date…月后付款 r&Qa;-4Pl  
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见票后…日付款…days after sight||…days sight *-(o. !#1  
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见票后…月付款…months after sight||…months sight AlG5n'  
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同组票据set of bills ?FUK_]  
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单张汇票sola of exchange||sole of exchange fL d2{jI,  
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远期汇票usance bill||bill at usance )''V}Zn.X  
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长期汇票long bill hQ!59  
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短期汇票short bill ;"ESN)*|i  
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逾期汇票overdue bill -meY[!"X  
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宽限日期days of grace Ewq@>$_!  
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电汇telegraphic transfer (T.T) bd-iog(  
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邮汇postal order||postal note (Am.)||post office order||money order ^OX}y~'  
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本票promissory note (P/N) H?M:<q0|G  
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副保||抵押品||付属担保物collateral security #gT"G18/!  
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担保书trust receipt||letter of indemnity +kEM%z  
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承兑||认付acceptance {X{S[ (|  
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单张承兑general acceptance XzX2V">(%  
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有条件承兑qualified acceptance <uJ {>~  
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附条件认付conditional acceptance M*D_p n&  
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部分认付partial acceptance   lo'#dpt<  
    
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