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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。   Zls4@/\Q  
会计报表statement of account 9QY)<K~a  
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往来帐目account current !xe<@$  
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现在往来帐||存款额current accout  KsUsj3J  
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销货帐account sales _HGDqj L  
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共同计算帐项joint account KbwWrf >  
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未决帐项outstanding account o"UqI  
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贷方帐项credit account||creditor account kTC6fNj[  
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借方帐项debit account||debtor account EzG7RjW  
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杂项帐户sundry account {OQ sGyR?  
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详细帐单||明细表detail account "w_(p|cm=  
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会计项目title of account FiFZM  
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营业报告书||损益计算表account of budiness||business report zM)o^Fn2  
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借贷细帐||交验帐account rendered E%$FX' 8&  
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作成会计帐||有往来帐项to make out an account with VE{t]>*-u  
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清算||清理债务to make up an account |%TH|?kB  
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结清差额to balance the account with *`mwm:4  
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清算to settle an account||to liquidate an account||to square an account s6!aGZ  
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审查帐目||监查帐目to audit an account c1!h;(&  
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以计帐方式付款to pay on account (t fADaJM  
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为自己计算||独立帐目on ones own account U(.Ln@sq  
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由某人收益并负风险on ones account and risk||for ones account and risk )>C,y`,  
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由某人负担for ones account||for account of one _}{C?611c  
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按某人指示||列入某人帐户by order and for account of one 68W&qzw.[r  
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列入5月份帐目for May account #1&w fI$  
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寄出清算书to send in an account||to send in render an account xOt%H\*k"  
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记名支票||认人支票cheque to order VJ8cls<  
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到期支票antedated cheque C2OBgM+  
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未到期支票postdated cheque Q"itV&d,  
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保付支票certified cheque R~TzZ(Ah]  
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未获兑现支票,退票returned cheque oM ey^]!  
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横线支票crossed cheque NNDW)@p6z  
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空白支票blank cheque <yt|!p-tS  
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失效支票,过期支票stale cheque KNvvYwFH]  
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普通支票open cheque {"e)Jj_=  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount , yd]R4M  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Dt]N&E#\D  
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支票换现金||兑现to cash a cheque Fi!BXngbd  
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保证兑现to certify a cheque UgD|tuz]  
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填写支票数额to fill up a cheque %noByq,?  
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开发支票to make out a cheque 4 AWL::FU5  
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签发支票,开立支票to draw a cheque||to issue a cheque chC= $(5 t  
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透支支票to overdraw a cheque Mil+> X0  
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请付票款||清付票款to pay a cheque||to honour a cheque r gw@  
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支票退票to dishonour a cheque zB68%  
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拒付支票to stop payment of a cheque T B(K&3_D  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds XGb*LY+Db6  
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时间已过effects not cleared H=*lj.x  
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停止付款payment stopped WD@v<Wx)  
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支票毁损cheque mutilated wGw<z[:f  
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汇款||寄钱to remit||to send money mu2|%$C;$  
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寄票供取款||支票支付to send a cheque for payment D*/fY=gK  
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收款人a remittee vdh[%T,&  
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国内汇票inland Bill klMpiy  
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空头汇票accommodation bill Gx*B(t]4y  
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原始汇票original bill Fkg%_v$  
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改写||换新票据renewed bill P$]K  
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即期汇票sight bill||bill on demand BY9Z}/{j  
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…days after date||…days after date…日后付款 ~pHuh#>  
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…months after date||…months after date…月后付款 5A^8?,F@  
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见票后…日付款…days after sight||…days sight #*%?]B=  
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见票后…月付款…months after sight||…months sight _~ 'MQ`P  
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单张汇票sola of exchange||sole of exchange ';}:*nZ//_  
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长期汇票long bill O3)B]!xL  
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短期汇票short bill ]HB1JJiS~  
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逾期汇票overdue bill .JTRFk{W  
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邮汇postal order||postal note (Am.)||post office order||money order &;W K=#  
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本票promissory note (P/N) `:R9M+ OX  
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押汇负责书||押汇保证书letter of hypothecation U3-MvI,Q  
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副保||抵押品||付属担保物collateral security #;lEx'lKN  
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担保书trust receipt||letter of indemnity :Ig9n :  
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承兑||认付acceptance F&^&"(H}  
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单张承兑general acceptance j9w{=( MV  
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有条件承兑qualified acceptance n{qVF#N_  
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附条件认付conditional acceptance &B1!,joH~  
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部分认付partial acceptance   (KfQ'B+  
    
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