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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。   !c_u-&b)  
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往来帐目account current . z].:$J&  
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现在往来帐||存款额current accout aL 8Gnqf2  
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销货帐account sales ?+Hp?i$1  
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共同计算帐项joint account wVQdUtmk  
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未决帐项outstanding account 9[,s4sxH  
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贷方帐项credit account||creditor account fK);!Hh  
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借方帐项debit account||debtor account l JlZHO  
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应付帐||应付未付帐account payable $(XgKq&xWZ  
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应收帐||应收未收帐account receivable O%prD}x  
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新交易||新帐new account Pu-p7:99;'  
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未决帐||老帐old account keaj3#O  
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现金帐cash account g;l'VA3v  
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过期帐||延滞帐overdue account||pastdue account {=s:P|ah  
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杂项帐户sundry account 0r0c|*[+4z  
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详细帐单||明细表detail account ;]{{)dst  
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呆帐bad account IhUW=1& J  
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会计薄||帐薄account-book mPckf  
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营业报告书||损益计算表account of budiness||business report &aY/eD  
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借贷细帐||交验帐account rendered /z/hUa  
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与…银行建立交易to keep account with yonJd  
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继续记帐to keep account U,oD44  
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与…有交易to have an account with ;6DR .2}?>  
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作成会计帐||有往来帐项to make out an account with e 7Yb=/F  
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清洁帐目||与…停止交易to close ones account with *D,v>(  
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结帐to close an account '0\0SL  
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清理未付款to ask an account||to demand an account EGQ1l i'B  
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结清差额to balance the account with !Szgph"ul  
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清算to settle an account||to liquidate an account||to square an account 1CF 7  
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审查帐目||监查帐目to audit an account dpc=yXg>"c  
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以计帐方式付款to pay on account ^{6UAT~!R  
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代理某人||为某人on ones account||on account of one 45!`g+)  
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为自己计算||独立帐目on ones own account }E)8soQR  
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由某人负担for ones account||for account of one Z?G 3d(YT  
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寄出清算书to send in an account||to send in render an account qo&SJDG  
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记名支票||认人支票cheque to order 7*8nUq  
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到期支票antedated cheque ?9.?w-Q'  
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未到期支票postdated cheque %L,,  
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保付支票certified cheque C3`.-/{D"  
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未获兑现支票,退票returned cheque peP:5WB  
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横线支票crossed cheque k/f_@8  
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空白支票blank cheque a*@Z^5f  
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失效支票,过期支票stale cheque JQv ZTwSI  
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普通支票open cheque Tl{r D(D  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount {;gWn' aq  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges F>nrV  
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支票换现金||兑现to cash a cheque |iThgq_\z  
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清理票款to clear a cheque &cejy>K  
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保证兑现to certify a cheque s_+XSH[=f  
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填写支票数额to fill up a cheque -B! TA0=oJ  
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支票上划线to cross a cheque )^xmy6k  
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开发支票to make out a cheque k}7)pJNj  
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签发支票,开立支票to draw a cheque||to issue a cheque 7]53GGNO  
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背书支票to endorse a cheque q|\C p  
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请付票款||清付票款to pay a cheque||to honour a cheque )f|6=x4  
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支票毁损cheque mutilated M:~#"lfK  
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汇款||寄钱to remit||to send money ]5/C"  
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原始汇票original bill 'b-}KDP  
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即期汇票sight bill||bill on demand 6 ,!]x>B  
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…months after date||…months after date…月后付款 ;lP)  
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见票后…日付款…days after sight||…days sight xC|7"N^/  
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见票后…月付款…months after sight||…months sight NKRNEq!  
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单张汇票sola of exchange||sole of exchange fk=_ Y  
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长期汇票long bill KN5.2pp  
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邮汇postal order||postal note (Am.)||post office order||money order njX!Ez  
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本票promissory note (P/N) y1B3F5  
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押汇负责书||押汇保证书letter of hypothecation \f05(ld  
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副保||抵押品||付属担保物collateral security ^dld\t:tV7  
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担保书trust receipt||letter of indemnity "xi)GH]H_  
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承兑||认付acceptance ,)[u<&  
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单张承兑general acceptance 'D;v>r  
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有条件承兑qualified acceptance oqc89DEbJ  
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附条件认付conditional acceptance IQAV`~_G  
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部分认付partial acceptance   Z%E;*R2+:>  
    
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