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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。   D/_=rAl1  
会计报表statement of account ?U]/4]  
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往来帐目account current 4*9y4"  
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现在往来帐||存款额current accout pmA ir:  
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销货帐account sales 0(VQwGC[  
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未决帐项outstanding account W`] ,  
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贷方帐项credit account||creditor account +x$; T*0  
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借方帐项debit account||debtor account `P9vZR;  
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应付帐||应付未付帐account payable a  1bu  
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应收帐||应收未收帐account receivable z%t>z9hU  
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过期帐||延滞帐overdue account||pastdue account NMmk ,  
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杂项帐户sundry account h9LA&!  
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详细帐单||明细表detail account k 61Ot3  
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呆帐bad account fZH:&EP  
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会计项目title of account ` :Am#"j]}  
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营业报告书||损益计算表account of budiness||business report wgpu]ooUF&  
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借贷细帐||交验帐account rendered = l&7~  
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明细帐account stated g:`V:kbY$  
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清洁帐目||与…停止交易to close ones account with ZH;VEX  
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清理未付款to ask an account||to demand an account SB0Cq  
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结清差额to balance the account with 0+%{1JkJq  
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清算to settle an account||to liquidate an account||to square an account uMKO^D  
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审查帐目||监查帐目to audit an account 8Yc'4v#}  
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为自己计算||独立帐目on ones own account @9#l3  
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由某人收益并负风险on ones account and risk||for ones account and risk &?X0;,5)  
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按某人指示||列入某人帐户by order and for account of one |)~t ^  
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列入5月份帐目for May account ozaM!ee\z  
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寄出清算书to send in an account||to send in render an account LH}]& >F  
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记名支票||认人支票cheque to order =;Q:z^S  
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到期支票antedated cheque U9"( jl/o  
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未到期支票postdated cheque (S~kNbIa  
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保付支票certified cheque %?hvN  
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未获兑现支票,退票returned cheque OKPNsN  
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横线支票crossed cheque 5OCt Q4u  
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普通横线general crossing [ $5u:*  
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空白支票blank cheque ;}Ei #T,D  
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失效支票,过期支票stale cheque TSD7R  
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普通支票open cheque <+-=j  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount DaQ+XUH?  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 80=LT-% #  
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填写支票数额to fill up a cheque 41]a{A7q  
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支票上划线to cross a cheque PZQAlO,  
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开发支票to make out a cheque h=S7Z:IaM  
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签发支票,开立支票to draw a cheque||to issue a cheque z"T+J?V/  
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透支支票to overdraw a cheque =.7tS'  
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请付票款||清付票款to pay a cheque||to honour a cheque &9^4- 5]  
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拒付支票to stop payment of a cheque cz,QP'g  
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空头汇票accommodation bill u(f   
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原始汇票original bill |q w0:c=7!  
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改写||换新票据renewed bill |Vpp'ipr  
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即期汇票sight bill||bill on demand XZ%,h  
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…days after date||…days after date…日后付款 _RIU,uJs  
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…months after date||…months after date…月后付款 st RM *.  
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见票后…日付款…days after sight||…days sight >-MnB  
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见票后…月付款…months after sight||…months sight O*:87:I d  
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远期汇票usance bill||bill at usance ,t`V^(PEq  
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长期汇票long bill wsQnjT>  
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短期汇票short bill .Pm5nS  
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逾期汇票overdue bill lM\dK)p21O  
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电汇telegraphic transfer (T.T) kZ% AGc  
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邮汇postal order||postal note (Am.)||post office order||money order + f6LG 0q  
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本票promissory note (P/N) _`?0w#> 0  
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副保||抵押品||付属担保物collateral security Mq91HmC(@  
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担保书trust receipt||letter of indemnity VN)WBv  
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承兑||认付acceptance %wbdg&^  
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单张承兑general acceptance ,3?=W/Um4  
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有条件承兑qualified acceptance :cA P{rSe  
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附条件认付conditional acceptance Oem1=QpaC  
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部分认付partial acceptance   xI<l1@  
    
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