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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。   yP- $@Ry  
会计报表statement of account j1Sjw6}GCH  
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往来帐目account current \mb@-kM)  
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现在往来帐||存款额current accout k+@ :+ RL  
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销货帐account sales %AT/g&M&1#  
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共同计算帐项joint account V+})$m*>  
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未决帐项outstanding account SrMfd7H8f  
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贷方帐项credit account||creditor account o|s|Wm x>u  
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借方帐项debit account||debtor account (f"LD8MJ/  
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应付帐||应付未付帐account payable !|,djo!N  
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应收帐||应收未收帐account receivable =#I/x=L:  
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过期帐||延滞帐overdue account||pastdue account a~Y`N73/c  
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杂项帐户sundry account j4]y(AA  
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详细帐单||明细表detail account eIt<da<G?  
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呆帐bad account ix_&<?8  
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营业报告书||损益计算表account of budiness||business report !p{CsR8c  
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与…银行建立交易to keep account with /cZTj!M  
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结清差额to balance the account with ,4Q8r:_ u  
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清算to settle an account||to liquidate an account||to square an account 6l T< lzT  
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审查帐目||监查帐目to audit an account vG7Mk8mIr  
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按某人指示||列入某人帐户by order and for account of one lK7:q o  
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列入5月份帐目for May account v;G/8>GRy  
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持票人cheque holder UHi^7jQ  
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不记名支票cheque to bearer||bearer cheque cdH`# X  
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记名支票||认人支票cheque to order j+/EG^*/  
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到期支票antedated cheque 3)&rj 7  
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保付支票certified cheque JL:B4 f%}B  
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未获兑现支票,退票returned cheque &|zV Wl  
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空白支票blank cheque 90$`AMR  
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普通支票open cheque 2) A$bx  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount W;wu2'  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges PR1%  
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填写支票数额to fill up a cheque %@jv\J  
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开发支票to make out a cheque ,Tyh._sa  
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签发支票,开立支票to draw a cheque||to issue a cheque #.%;U' #O  
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请付票款||清付票款to pay a cheque||to honour a cheque KaHjL&!  
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拒付支票to stop payment of a cheque X[ }5hZcX  
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停止付款payment stopped b9nTg  
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支票毁损cheque mutilated DO*rVs3'p[  
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…days after date||…days after date…日后付款 >uo=0=9=  
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…months after date||…months after date…月后付款 x6Tpt^N}  
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见票后…日付款…days after sight||…days sight 7:zoF], s  
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见票后…月付款…months after sight||…months sight #<@_mbQ@|K  
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同组票据set of bills /VFQbJ+`  
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单张汇票sola of exchange||sole of exchange @7sHFwtar?  
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长期汇票long bill { !t6& A  
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短期汇票short bill V'AZs;  
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逾期汇票overdue bill ,f .#-  
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宽限日期days of grace 0[s<!k9=  
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电汇telegraphic transfer (T.T) B 3eNvUFZg  
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邮汇postal order||postal note (Am.)||post office order||money order T) cbpkH4  
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本票promissory note (P/N) y/ah<Y0(  
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押汇负责书||押汇保证书letter of hypothecation `L "{sW6S  
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副保||抵押品||付属担保物collateral security J OH=)+x j  
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担保书trust receipt||letter of indemnity btU:=6  
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承兑||认付acceptance ,(CIcDJ2U_  
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单张承兑general acceptance /CN`U7:E  
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有条件承兑qualified acceptance Kdwt^8Umh  
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附条件认付conditional acceptance J-g<-!>RM  
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部分认付partial acceptance   &I$MV5)u  
    
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