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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。   Z XF AuF  
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现在往来帐||存款额current accout 3s+<    
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销货帐account sales p=mCK@  
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未决帐项outstanding account 4Vb}i[</  
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贷方帐项credit account||creditor account hJC p0F9O  
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借方帐项debit account||debtor account ~RZJ/%6F  
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杂项帐户sundry account HgS mAziv  
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详细帐单||明细表detail account \@}$Wjsl  
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会计薄||帐薄account-book ]tdo&  
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营业报告书||损益计算表account of budiness||business report _E&vE5<-$  
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借贷细帐||交验帐account rendered |b-Zy~6  
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明细帐account stated :{xN33@6\X  
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与…银行建立交易to keep account with gJ GBD9wC  
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与…有交易to have an account with ah Xq{>  
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作成会计帐||有往来帐项to make out an account with W &wDH  
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清算||清理债务to make up an account CG>2 ,pP,  
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清洁帐目||与…停止交易to close ones account with 8}#Lo9:,d  
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结帐to close an account vlN. OQ  
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清理未付款to ask an account||to demand an account B*iz+"H  
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结清差额to balance the account with ?.A/E?Oc  
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清算to settle an account||to liquidate an account||to square an account 1&pP}v ?  
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审查帐目||监查帐目to audit an account ;_\  
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检查帐目to examine an account ?jm2|:  
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为自己计算||独立帐目on ones own account [=1?CD  
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按某人指示||列入某人帐户by order and for account of one +i!M[  
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列入5月份帐目for May account j77}{5@p  
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寄出清算书to send in an account||to send in render an account &D w~Jq|  
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记名支票||认人支票cheque to order &>fd:16  
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未到期支票postdated cheque gNQJ:!  
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保付支票certified cheque  N&.p\T&t  
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未获兑现支票,退票returned cheque ?3N86Qj  
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空白支票blank cheque ]:fHvx_?`7  
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普通支票open cheque C:{'0m*jKs  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount W9~datIh>  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges w"|c;E1;_  
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支票换现金||兑现to cash a cheque bT}WJ2}  
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保证兑现to certify a cheque i1C'  
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填写支票数额to fill up a cheque 1rC'sfz  
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开发支票to make out a cheque XQA2uR4h  
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签发支票,开立支票to draw a cheque||to issue a cheque A5b}G  
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透支支票to overdraw a cheque DI\sq8J^  
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拒付支票to refuse a cheque RUEU n  
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拒付支票to stop payment of a cheque ]:;gk&P  
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见票即付持票人payable to bearer F2&KTK  
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文字与数字不一致words and figures differ 4avM: h  
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时间已过account closed w4OVfTlN  
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支票毁损cheque mutilated ]Z~H9!%t  
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汇款||寄钱to remit||to send money H}:apRb  
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寄票供取款||支票支付to send a cheque for payment 0 s4% 22  
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改写||换新票据renewed bill X1$0'u sS  
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即期汇票sight bill||bill on demand =`g+3 O;<  
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…days after date||…days after date…日后付款 'kPShZS$b  
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…months after date||…months after date…月后付款 s&z+j%;+o  
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见票后…日付款…days after sight||…days sight ><5tnBP|+L  
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见票后…月付款…months after sight||…months sight I%;xMt Y1o  
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长期汇票long bill z^O>'9#  
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短期汇票short bill Zm^4p{I%o*  
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逾期汇票overdue bill :dLfM)8}  
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宽限日期days of grace _T7tq  
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电汇telegraphic transfer (T.T) %70sS].@  
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邮汇postal order||postal note (Am.)||post office order||money order lrPiaSO`I  
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本票promissory note (P/N) pc J5UJY  
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押汇负责书||押汇保证书letter of hypothecation 1D sgU6"  
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副保||抵押品||付属担保物collateral security $*tq$DZ4&  
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担保书trust receipt||letter of indemnity Fc% @  
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承兑||认付acceptance K3Zc>QL{  
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单张承兑general acceptance ~pWbD~aeg  
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有条件承兑qualified acceptance EbZRU65J}O  
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附条件认付conditional acceptance i/N4uq}'A<  
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部分认付partial acceptance   B#9rqC  
    
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