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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。   tW'qO:y+  
会计报表statement of account {9y9Kr|(P:  
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往来帐目account current 6,sR avs  
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现在往来帐||存款额current accout pmE1EDPag  
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销货帐account sales K*hf(w9="%  
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共同计算帐项joint account (cbB %  
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未决帐项outstanding account \J#I}-a&j  
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贷方帐项credit account||creditor account / r`Y'rm  
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借方帐项debit account||debtor account y"{UN M|R  
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应付帐||应付未付帐account payable i1kh@s~8UC  
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应收帐||应收未收帐account receivable y2d_b/  
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新交易||新帐new account l%3Q=c  
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杂项帐户sundry account q=L* 99 S  
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会计项目title of account B7QtB3bn  
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会计薄||帐薄account-book dJ" xW; "  
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借贷细帐||交验帐account rendered 7&S|y]$~  
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明细帐account stated b5,}w:  
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继续记帐to keep account ^XB8A=xi  
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与…有交易to have an account with Xr6 !b:UX  
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结清差额to balance the account with "kg$s5o  
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清算to settle an account||to liquidate an account||to square an account jch8d(`?d  
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审查帐目||监查帐目to audit an account Y/(-mcR  
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检查帐目to examine an account wKbymmG  
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由某人收益并负风险on ones account and risk||for ones account and risk 3Q)>gh*  
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由某人负担for ones account||for account of one V/e_:xECC  
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寄出清算书to send in an account||to send in render an account G - WJlu  
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记名支票||认人支票cheque to order  ?Nql7F4  
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到期支票antedated cheque }j*/>m  
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未到期支票postdated cheque [H DO^6U  
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保付支票certified cheque x~tQYK   
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未获兑现支票,退票returned cheque ZY$@_DOB}  
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空白支票blank cheque 8lSn*;S,  
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普通支票open cheque bMOM`At>z  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount G5y  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges L^{;jgd&T9  
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支票换现金||兑现to cash a cheque i)PV{3v$J  
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清理票款to clear a cheque q&d&#3Rh  
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保证兑现to certify a cheque xZ=FH>Y6'  
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填写支票数额to fill up a cheque Q] yT  
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开发支票to make out a cheque K l0t yeT  
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签发支票,开立支票to draw a cheque||to issue a cheque <.=#EV^i  
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透支支票to overdraw a cheque /#qs(! d  
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背书支票to endorse a cheque !V]MLA`  
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请付票款||清付票款to pay a cheque||to honour a cheque m/<F 5R  
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拒付支票to refuse a cheque 9QH9gdiw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (^sh  
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支票毁损cheque mutilated dXmV@ Noo  
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汇款||寄钱to remit||to send money wMGk!N  
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寄票供取款||支票支付to send a cheque for payment !BDUv(  
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空头汇票accommodation bill [$\z'}  
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原始汇票original bill Tr& }$kird  
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即期汇票sight bill||bill on demand Q6 ?z_0  
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…months after date||…months after date…月后付款 GX&b;N  
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见票后…日付款…days after sight||…days sight (\a6H2z8l  
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见票后…月付款…months after sight||…months sight !k&Q 5s:  
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单张汇票sola of exchange||sole of exchange {HOy_Fiih  
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长期汇票long bill q2rUbU_A(  
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短期汇票short bill ,)!u)wz  
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逾期汇票overdue bill e`>{$t  
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电汇telegraphic transfer (T.T) G rmzkNlN  
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邮汇postal order||postal note (Am.)||post office order||money order ig LMv+{  
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本票promissory note (P/N) @H>@[+S#  
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押汇负责书||押汇保证书letter of hypothecation 5 < wnva  
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副保||抵押品||付属担保物collateral security ] ul$*  
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担保书trust receipt||letter of indemnity ;w|b0V6  
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承兑||认付acceptance ^<e@uNGg  
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单张承兑general acceptance T,xPSN2A*  
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有条件承兑qualified acceptance 9% l%  
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附条件认付conditional acceptance SS`qJZ|w  
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部分认付partial acceptance   &E xYXI  
    
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