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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。    }2"k:-g  
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销货帐account sales #(G&%I A|;  
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共同计算帐项joint account sa($3`d  
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未决帐项outstanding account  ?auiq  
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贷方帐项credit account||creditor account 82<!b]^1  
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借方帐项debit account||debtor account [ 0Sd +{Q  
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应付帐||应付未付帐account payable <|@9]>z  
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应收帐||应收未收帐account receivable G(- `FH  
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过期帐||延滞帐overdue account||pastdue account ,T]okN5uI  
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杂项帐户sundry account :KQ<rL d  
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与…银行建立交易to keep account with 5=l Ava#  
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与…有交易to have an account with tlc&Wx  
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清算||清理债务to make up an account ,myl9s  
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清洁帐目||与…停止交易to close ones account with D[ny%9 :  
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结清差额to balance the account with D>PB|rS@  
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清算to settle an account||to liquidate an account||to square an account g#W)EXUR  
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审查帐目||监查帐目to audit an account 5l}v  
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为自己计算||独立帐目on ones own account +mIO*UQi  
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由某人收益并负风险on ones account and risk||for ones account and risk 9w9 [0BX#  
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由某人负担for ones account||for account of one ["TUSf]  
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寄出清算书to send in an account||to send in render an account xVw9_il2a  
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不记名支票cheque to bearer||bearer cheque 8G3CQ]G  
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记名支票||认人支票cheque to order p6S{OUiG  
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到期支票antedated cheque V Ioqn$  
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未到期支票postdated cheque _EHz>DJ9  
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保付支票certified cheque X 8/9x-E_  
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未获兑现支票,退票returned cheque 4C:-1gu7  
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空白支票blank cheque pLdZB9oD]C  
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失效支票,过期支票stale cheque 8el\M/u{  
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普通支票open cheque UG !+&ii|  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount O3JBS^;V2  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges {t%Jc~p{  
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支票换现金||兑现to cash a cheque k.n-JS  
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签发支票,开立支票to draw a cheque||to issue a cheque P*:9u>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {Jc.49  
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原始汇票original bill +~~2OUL  
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即期汇票sight bill||bill on demand i4]oE&G  
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见票后…月付款…months after sight||…months sight ,uAp;"YJeV  
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逾期汇票overdue bill u0c}[BAF  
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电汇telegraphic transfer (T.T) $2Whb!7Z(  
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邮汇postal order||postal note (Am.)||post office order||money order I I+y  
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本票promissory note (P/N) A^>@6d $2  
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押汇负责书||押汇保证书letter of hypothecation k*\Bl4g  
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副保||抵押品||付属担保物collateral security <X:JMj+  
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担保书trust receipt||letter of indemnity lh8Q tPe  
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承兑||认付acceptance JaCX}[R  
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单张承兑general acceptance eQuu\/z*H  
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有条件承兑qualified acceptance Vr1}Zv3K'  
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附条件认付conditional acceptance _MBhwNBxZ  
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部分认付partial acceptance   BNfj0e5b  
    
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