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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。   !yH&l6s  
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现在往来帐||存款额current accout Revc :m1o  
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销货帐account sales qbHb 24I  
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共同计算帐项joint account `pm6Ts{,  
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未决帐项outstanding account r3/H_Z  
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贷方帐项credit account||creditor account *xM4nUu<~  
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借方帐项debit account||debtor account ?W9$=  
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应付帐||应付未付帐account payable 2ME3=C  
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应收帐||应收未收帐account receivable gx#xB 8n  
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过期帐||延滞帐overdue account||pastdue account E;*#fD~@  
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杂项帐户sundry account U ]`SM6  
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会计薄||帐薄account-book Q0K2md_%x  
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营业报告书||损益计算表account of budiness||business report jNhiY  
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借贷细帐||交验帐account rendered [KR|m,QWp  
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与…有交易to have an account with E[q:65xl  
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作成会计帐||有往来帐项to make out an account with [d 30mVM  
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结清差额to balance the account with (sM$=M<$  
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清算to settle an account||to liquidate an account||to square an account f2h`bO  
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审查帐目||监查帐目to audit an account (F =/r] Q  
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检查帐目to examine an account j(aok5:e  
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以计帐方式付款to pay on account B`<a~V  
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列入5月份帐目for May account f]4j7K!e]  
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寄出清算书to send in an account||to send in render an account 7lUnqX.  
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记名支票||认人支票cheque to order $DeVXW  
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到期支票antedated cheque e ~ %=H 0n  
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未到期支票postdated cheque ;;  ?OS  
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保付支票certified cheque G%MdZg&i  
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未获兑现支票,退票returned cheque gxc8O).5vY  
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横线支票crossed cheque @MxB d,P  
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空白支票blank cheque '3]M1EP  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Yu: !l>  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges m`xzvg  
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支票换现金||兑现to cash a cheque k3UKGP1  
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开发支票to make out a cheque `:kI@TPI_C  
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签发支票,开立支票to draw a cheque||to issue a cheque H",q-.!  
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透支支票to overdraw a cheque d7qYz7=d  
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拒付支票to refuse a cheque >%c7|\q[R  
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拒付支票to stop payment of a cheque -gVsOX0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +\U#:gmw  
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停止付款payment stopped xl ,(=L]  
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支票毁损cheque mutilated Hv-f :P O  
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即期汇票sight bill||bill on demand yH0vESgv  
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…days after date||…days after date…日后付款 S5[}kfe  
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…months after date||…months after date…月后付款 [I,s:mn  
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见票后…日付款…days after sight||…days sight O@a7MzJ  
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见票后…月付款…months after sight||…months sight |eqp3@Y1E  
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同组票据set of bills 5% w08  
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长期汇票long bill Lc0=5]D   
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逾期汇票overdue bill 0F6~S   
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邮汇postal order||postal note (Am.)||post office order||money order -fOBM 4  
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本票promissory note (P/N) u56F;y  
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副保||抵押品||付属担保物collateral security p,14'HS%@  
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担保书trust receipt||letter of indemnity 4)Ew rU  
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承兑||认付acceptance A @e!~  
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单张承兑general acceptance 8F/zrPG  
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有条件承兑qualified acceptance Z8Tb43?  
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附条件认付conditional acceptance \W|ymV_Ki  
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部分认付partial acceptance   &_' evZ8  
    
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