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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。   l ;'#!hC)  
会计报表statement of account #'2CST  
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往来帐目account current {%cm;o[7o  
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现在往来帐||存款额current accout di,?`  
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销货帐account sales F>!gwmn~  
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共同计算帐项joint account F')fi0=  
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未决帐项outstanding account g\O&gNq<)-  
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贷方帐项credit account||creditor account -'jPue2\  
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借方帐项debit account||debtor account 4X^{aIlshk  
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应付帐||应付未付帐account payable 7vf?#^ RlV  
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应收帐||应收未收帐account receivable G>q16nS~KP  
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新交易||新帐new account FYtf<C+  
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未决帐||老帐old account ~.,h12  
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现金帐cash account xO<$xx  
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暂记帐||未定帐suspense account b35Z1sfD j  
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过期帐||延滞帐overdue account||pastdue account 3w B03\P  
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杂项帐户sundry account ,z1fiq  
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详细帐单||明细表detail account p FkqDU  
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呆帐bad account s] X]jfA.  
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会计项目title of account G\?q{  
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营业报告书||损益计算表account of budiness||business report Ikkv <uY  
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借贷细帐||交验帐account rendered WaV P+Ap  
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明细帐account stated mkCv  f  
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与…银行建立交易to keep account with EcA@bZ0  
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继续记帐to keep account H-Uy~Ry*T  
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与…有交易to have an account with B}.G(-u?7  
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作成会计帐||有往来帐项to make out an account with J^@0Ff;=5^  
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清算||清理债务to make up an account vG'JMzAm  
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结帐to close an account PrIS L[@  
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清理未付款to ask an account||to demand an account */Oq$3QGsV  
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结清差额to balance the account with /@5X0m  
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清算to settle an account||to liquidate an account||to square an account ~n#rATbxf  
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审查帐目||监查帐目to audit an account )1a3W7  
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检查帐目to examine an account NZ `( d  
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列入5月份帐目for May account \w{x- }  
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寄出清算书to send in an account||to send in render an account ZKyK#\v<  
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不记名支票cheque to bearer||bearer cheque P 0,) Gw  
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记名支票||认人支票cheque to order :; \>jxA  
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到期支票antedated cheque \k_0wt2x1  
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未到期支票postdated cheque g nJe!E  
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保付支票certified cheque :ak D  
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未获兑现支票,退票returned cheque 'm9f:iTr  
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横线支票crossed cheque u}hQF $a"  
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空白支票blank cheque @gc lks/M  
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失效支票,过期支票stale cheque IE!fNuR4  
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普通支票open cheque cGiS[-g  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount  uZ][#[u  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges (lF;c <69  
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支票换现金||兑现to cash a cheque |E$Jt-'  
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保证兑现to certify a cheque R< @o]p  
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填写支票数额to fill up a cheque 3?I^D /K^  
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支票上划线to cross a cheque xExy?5H7  
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开发支票to make out a cheque Ao)hb4ex  
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签发支票,开立支票to draw a cheque||to issue a cheque cAJK Fu X"  
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透支支票to overdraw a cheque -a(f-  
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请付票款||清付票款to pay a cheque||to honour a cheque Ge$cV}  
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拒付支票to refuse a cheque hKjvD.6]%  
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拒付支票to stop payment of a cheque -H~g+i*J  
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停止付款payment stopped @z$V(}(O^  
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支票毁损cheque mutilated v[CX-CBZ ?  
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汇款||寄钱to remit||to send money Ts0.Ck  
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寄票供取款||支票支付to send a cheque for payment `>rdn*B  
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空头汇票accommodation bill ," :ADO-  
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原始汇票original bill M ,e_=aq  
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改写||换新票据renewed bill }OI;M^5L  
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即期汇票sight bill||bill on demand B2 Tp; )  
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…days after date||…days after date…日后付款 d;:+Xd `  
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…months after date||…months after date…月后付款 ^&h|HO-5  
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见票后…日付款…days after sight||…days sight ]|Vm*zO  
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见票后…月付款…months after sight||…months sight :I+%v  
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同组票据set of bills 1 ;4TA}'H  
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单张汇票sola of exchange||sole of exchange g Uy >I(  
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远期汇票usance bill||bill at usance :p=IZY  
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长期汇票long bill FlrLXTx0  
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短期汇票short bill v5;c} n  
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逾期汇票overdue bill =eDVgOZ)  
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宽限日期days of grace H`9E_[  
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电汇telegraphic transfer (T.T) K`M8[ %S  
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邮汇postal order||postal note (Am.)||post office order||money order  Z yu4!  
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本票promissory note (P/N) Elo m_   
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押汇负责书||押汇保证书letter of hypothecation Y#=0C*FS  
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副保||抵押品||付属担保物collateral security Xat>d>nJ]  
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担保书trust receipt||letter of indemnity "@ xI  
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承兑||认付acceptance J2f}{!b+I  
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单张承兑general acceptance H{x'I@+  
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有条件承兑qualified acceptance 6 6(|3DX  
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附条件认付conditional acceptance 4@AY~"dq  
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部分认付partial acceptance   (u-K^xC  
    
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