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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。   TU9$5l/;g  
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现在往来帐||存款额current accout xxpzz(S ]A  
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销货帐account sales H~W=#Cx  
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贷方帐项credit account||creditor account &c y<"y  
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借方帐项debit account||debtor account ) &ucX  
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应付帐||应付未付帐account payable o>HGfr,N  
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应收帐||应收未收帐account receivable a&B@F]+  
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杂项帐户sundry account kA9k^uR/  
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会计薄||帐薄account-book >2NsBS(  
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借贷细帐||交验帐account rendered ^Zlbs goZ  
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结清差额to balance the account with 07Oagq(  
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清算to settle an account||to liquidate an account||to square an account Ev&aD  
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审查帐目||监查帐目to audit an account g]. _J  
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由某人收益并负风险on ones account and risk||for ones account and risk y?V#LW[^E  
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由某人负担for ones account||for account of one =bb)B(  
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按某人指示||列入某人帐户by order and for account of one \@*D;- b  
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寄出清算书to send in an account||to send in render an account qeoj  
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记名支票||认人支票cheque to order ,[0rh%%j  
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未到期支票postdated cheque Y'%k G5nF  
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保付支票certified cheque .f]2%utHB  
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横线支票crossed cheque +XN/ bT  
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空白支票blank cheque )dgo oq  
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普通支票open cheque 7v^V]&&s  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount X}s}E ;v9  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges XV> )[Nd\H  
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支票换现金||兑现to cash a cheque O~WT$  
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保证兑现to certify a cheque  h7h[! >  
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签发支票,开立支票to draw a cheque||to issue a cheque B .-1wZl  
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支票退票to dishonour a cheque BN?OvQ  
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时间已过account closed : Gp,d*M  
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停止付款payment stopped 50 :gk*hy  
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支票毁损cheque mutilated $"z|^ze  
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汇款||寄钱to remit||to send money #HjiE  
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寄款人a remitter }@ Nurs)%_  
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…days after date||…days after date…日后付款 ?NV3]vl  
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见票后…日付款…days after sight||…days sight 577H{;p W  
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见票后…月付款…months after sight||…months sight 6qs T/  
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长期汇票long bill p#:.,;  
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短期汇票short bill P$MAURFm  
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逾期汇票overdue bill [ F id  
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宽限日期days of grace g0@i[&A@{  
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电汇telegraphic transfer (T.T) k8E'wN  
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邮汇postal order||postal note (Am.)||post office order||money order ^hOnLy2  
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本票promissory note (P/N) = E'\  
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押汇负责书||押汇保证书letter of hypothecation F5 Tah{  
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副保||抵押品||付属担保物collateral security h amn9  
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担保书trust receipt||letter of indemnity Y= JfV  
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承兑||认付acceptance <TmMUA)`}  
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单张承兑general acceptance E.kGBA;a?  
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有条件承兑qualified acceptance (C/2shr 8  
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附条件认付conditional acceptance !gv/jdF  
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部分认付partial acceptance   H)S&sx#q]  
    
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