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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。   &!HG.7AY  
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往来帐目account current +"~*L,ken0  
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现在往来帐||存款额current accout <DII%7q,6/  
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销货帐account sales AgUjC  
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共同计算帐项joint account t~!ag#3['.  
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未决帐项outstanding account *e<'|Kq  
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贷方帐项credit account||creditor account u9]M3>  
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借方帐项debit account||debtor account q 1u_ r  
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应付帐||应付未付帐account payable %O7?:#_  
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应收帐||应收未收帐account receivable PMvm4<  
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过期帐||延滞帐overdue account||pastdue account =~dsIG  
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杂项帐户sundry account azTiY@/  
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详细帐单||明细表detail account 'sk M$jr  
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呆帐bad account Prv=f@  
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会计项目title of account `_J>R  
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营业报告书||损益计算表account of budiness||business report gLbTZM4i  
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借贷细帐||交验帐account rendered a1v?{vu\E  
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明细帐account stated }5QUIK~NA  
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与…银行开立一户头to open an account with \T;(k?28HN  
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与…银行建立交易to keep account with c>#3{}X|x%  
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结帐to close an account AD"L>7  
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清理未付款to ask an account||to demand an account s&-dLkis{u  
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结清差额to balance the account with 2 57q%"  
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清算to settle an account||to liquidate an account||to square an account xGK"`\V  
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审查帐目||监查帐目to audit an account WNiM&iU  
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检查帐目to examine an account bVds23q  
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以计帐方式付款to pay on account !F# ^Peb  
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为自己计算||独立帐目on ones own account e&F=w`F\  
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由某人负担for ones account||for account of one ?YhGW   
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记名支票||认人支票cheque to order x_.}C %  
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到期支票antedated cheque gatxvR7H  
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未到期支票postdated cheque 3C(V<R?  
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保付支票certified cheque #tlhH\Pr[  
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普通支票open cheque i@hW" [A  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount |aMeh;X t  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges k#pNk7;MZ  
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支票换现金||兑现to cash a cheque u<K{=94!e  
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保证兑现to certify a cheque X6k-a;  
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签发支票,开立支票to draw a cheque||to issue a cheque ,%EGM+  
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透支支票to overdraw a cheque -/3D0`R  
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背书支票to endorse a cheque ERZWK  
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请付票款||清付票款to pay a cheque||to honour a cheque 6h3TU,$r  
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拒付支票to stop payment of a cheque Egr'IbB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  &j_:VP  
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文字与数字不一致words and figures differ QQIU5  
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改写||换新票据renewed bill vNhi5EU  
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…days after date||…days after date…日后付款 E2s lpo  
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…months after date||…months after date…月后付款 cVt MCgx  
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见票后…日付款…days after sight||…days sight R7o3X,-iwn  
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见票后…月付款…months after sight||…months sight MqBA?7  
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长期汇票long bill =/Ob kV Yf  
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邮汇postal order||postal note (Am.)||post office order||money order Zl5cHejM  
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本票promissory note (P/N) .+|HJ (  
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押汇负责书||押汇保证书letter of hypothecation ;D}8acQ  
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担保书trust receipt||letter of indemnity sw<mmayN  
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承兑||认付acceptance 5Lmhip  
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单张承兑general acceptance n}KF) W=  
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有条件承兑qualified acceptance Un [olp  
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附条件认付conditional acceptance MIV<"A  
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部分认付partial acceptance   0\qLuF[)  
    
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