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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。   %j{*`}  
会计报表statement of account ^?A>)?Sq  
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往来帐目account current 3#\C!T0y  
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现在往来帐||存款额current accout hVJ}EF 0  
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销货帐account sales tdp>vI!  
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共同计算帐项joint account {"r L3Lk  
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未决帐项outstanding account bcAk$tA2  
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贷方帐项credit account||creditor account `?d` #) Ck  
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借方帐项debit account||debtor account OhM_{]*  
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应付帐||应付未付帐account payable WP^wNi ~>  
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应收帐||应收未收帐account receivable EK\xc'6M  
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过期帐||延滞帐overdue account||pastdue account tCv}+7)   
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杂项帐户sundry account ~{pd s  
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详细帐单||明细表detail account ju1B._48  
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营业报告书||损益计算表account of budiness||business report m> *~ tP  
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借贷细帐||交验帐account rendered 5=8t<v1Bn  
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明细帐account stated Z*=$n_ G  
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与…银行建立交易to keep account with +k[w)7Q  
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继续记帐to keep account }Kn l  
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作成会计帐||有往来帐项to make out an account with }6=? zs}  
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清洁帐目||与…停止交易to close ones account with /)`]p1c1%w  
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结帐to close an account b=U3&CV9  
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清理未付款to ask an account||to demand an account v`]y:Ku|wR  
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结清差额to balance the account with Z`U+ a  
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清算to settle an account||to liquidate an account||to square an account @|bJMi  
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审查帐目||监查帐目to audit an account 5G$ ,2i(  
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检查帐目to examine an account .U44p*I  
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以计帐方式付款to pay on account V|[NL4  
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记名支票||认人支票cheque to order .5o~^  
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到期支票antedated cheque +Ln^<!P  
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未到期支票postdated cheque n8=D zv0  
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保付支票certified cheque `PL}8ydZ  
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未获兑现支票,退票returned cheque O65`KOPn  
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空白支票blank cheque iJ^}{-  
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失效支票,过期支票stale cheque E]/2 u3p  
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普通支票open cheque CZ u=/8?  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount O{~Xp!QQt  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges tB~#;:g  
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清理票款to clear a cheque QCZ88 \jX[  
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保证兑现to certify a cheque g_c@Kyf  
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填写支票数额to fill up a cheque E!1\9wzM{  
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支票上划线to cross a cheque uGC5XX^  
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开发支票to make out a cheque %M1l[\N  
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签发支票,开立支票to draw a cheque||to issue a cheque `dV2\ ^*A  
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透支支票to overdraw a cheque T~/>U&k}J  
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背书支票to endorse a cheque p P@q `  
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请付票款||清付票款to pay a cheque||to honour a cheque eEVB   
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支票退票to dishonour a cheque %<DdX*Qp  
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拒付支票to refuse a cheque W|fE]RY  
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拒付支票to stop payment of a cheque RRS)7fFm  
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已过期||无效out of date||stale ~ i+XVo  
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请给出票人R/D||refer to drawer HN`qMGW^  
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文字与数字不一致words and figures differ S+.>{0!S"  
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时间已过effects not cleared 5!'1;GLs  
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停止付款payment stopped XgVhb<l_  
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支票毁损cheque mutilated TT(R<hL  
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汇款||寄钱to remit||to send money *iru>F8r:  
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寄票供取款||支票支付to send a cheque for payment iu<Tv,{8  
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收款人a remittee xv147"w'v  
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国内汇票inland Bill "* FjEA6=  
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跟单汇票documentary bill EGv]K|   
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空头汇票accommodation bill # ^,8JRA  
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原始汇票original bill Zd-QZ<c";t  
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改写||换新票据renewed bill 1bw$$QXC_  
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即期汇票sight bill||bill on demand V$$9Rh  
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…days after date||…days after date…日后付款 '>bn9 4$  
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…months after date||…months after date…月后付款 X H !n{Of  
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见票后…日付款…days after sight||…days sight J1M9) ,  
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见票后…月付款…months after sight||…months sight ~S :8M<aB  
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同组票据set of bills "K|':3 n|  
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单张汇票sola of exchange||sole of exchange "Rf|o 6!d  
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长期汇票long bill fo9V&NE  
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短期汇票short bill  o/RGzPR  
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逾期汇票overdue bill O15~\8#'  
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邮汇postal order||postal note (Am.)||post office order||money order <V8=*n"mR  
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本票promissory note (P/N) A o9|t;i  
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副保||抵押品||付属担保物collateral security vb\R~%@T,  
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担保书trust receipt||letter of indemnity 1lv. @-  
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承兑||认付acceptance ?,! C0ts  
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单张承兑general acceptance ZV:0:k.x  
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有条件承兑qualified acceptance g6q67m<h  
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附条件认付conditional acceptance TSP#.QY  
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部分认付partial acceptance   H?'t>JX  
    
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