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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。   M>{*PHze0  
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往来帐目account current ]i>,oxBWe  
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现在往来帐||存款额current accout 0W)|n9  
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销货帐account sales [|\#cVWs  
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共同计算帐项joint account _]L]_Bh  
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未决帐项outstanding account i*T -9IP  
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贷方帐项credit account||creditor account 6!([Hu#= *  
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借方帐项debit account||debtor account dt/-0~U  
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应付帐||应付未付帐account payable h+j*vX/!  
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应收帐||应收未收帐account receivable % pAbkb3m  
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未决帐||老帐old account }]^/`n  
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暂记帐||未定帐suspense account b*4aUpW  
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过期帐||延滞帐overdue account||pastdue account d<E2=WVB6  
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杂项帐户sundry account B9H.8+~(  
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详细帐单||明细表detail account !sYZ1;WAO  
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营业报告书||损益计算表account of budiness||business report E,ooD3$h  
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借贷细帐||交验帐account rendered -iFFXESVX  
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明细帐account stated ]/AU_&  
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继续记帐to keep account y5VohVa`  
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作成会计帐||有往来帐项to make out an account with W&m3"~BJ  
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清算||清理债务to make up an account ZT,au SX  
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清理未付款to ask an account||to demand an account ol_&epG;ST  
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结清差额to balance the account with H 'nLC,  
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清算to settle an account||to liquidate an account||to square an account ! e?=g%(  
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审查帐目||监查帐目to audit an account 9g$fFO  
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检查帐目to examine an account LD,T$"  
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以计帐方式付款to pay on account lI5>d(6p  
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由某人收益并负风险on ones account and risk||for ones account and risk A}1:fw\Fn3  
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由某人负担for ones account||for account of one t1aKq)?  
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按某人指示||列入某人帐户by order and for account of one qmnW  
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列入5月份帐目for May account 1w>G8  
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编入某中帐项下to pass to the account of||to place to the account of ^ =H 10A  
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寄出清算书to send in an account||to send in render an account "K*^%{   
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未到期支票postdated cheque ~ponYc .Y  
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保付支票certified cheque h)yAg e  
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未获兑现支票,退票returned cheque ZN(@M@ }  
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空白支票blank cheque ai(J%"D"  
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失效支票,过期支票stale cheque %$I@7Es>  
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普通支票open cheque L;k9}HWpP  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount tV,Y38e  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges g {?]a'?  
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保证兑现to certify a cheque ]OKs 65  
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签发支票,开立支票to draw a cheque||to issue a cheque cR+9^DzA  
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透支支票to overdraw a cheque /M;A)z  
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请付票款||清付票款to pay a cheque||to honour a cheque mG!Rh  
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拒付支票to refuse a cheque g pN{1  
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拒付支票to stop payment of a cheque U!L<v!$  
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汇款||寄钱to remit||to send money 0?3Ztdlb  
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寄票供取款||支票支付to send a cheque for payment .!T]sX_P  
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改写||换新票据renewed bill 5}FPqyK"  
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即期汇票sight bill||bill on demand a=3?hVpB  
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…days after date||…days after date…日后付款 <igsO  
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…months after date||…months after date…月后付款 o.-rdP0 P>  
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见票后…日付款…days after sight||…days sight $ftcYBZa  
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见票后…月付款…months after sight||…months sight S~auwY,<  
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同组票据set of bills u`Kjs}F'  
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单张汇票sola of exchange||sole of exchange p:]kH  
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远期汇票usance bill||bill at usance ^|KX)g  
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长期汇票long bill G  @ib  
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短期汇票short bill 67zCil  
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逾期汇票overdue bill iYE:o{  
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宽限日期days of grace z& !n'N<C  
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电汇telegraphic transfer (T.T) 5x";}Vp>P  
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邮汇postal order||postal note (Am.)||post office order||money order VFLxxFJ  
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本票promissory note (P/N) S+LE ASOr  
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押汇负责书||押汇保证书letter of hypothecation R{zAs?j  
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副保||抵押品||付属担保物collateral security  [wS~.  
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担保书trust receipt||letter of indemnity 34lt?6 %j  
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承兑||认付acceptance %J`cYn#  
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单张承兑general acceptance UOTM>d1P  
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有条件承兑qualified acceptance $2l<X KT-  
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附条件认付conditional acceptance +S!gS|8P  
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部分认付partial acceptance   US<bM@[  
    
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