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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。   na  $z\C\  
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往来帐目account current A+Y>1-=JO  
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销货帐account sales nsw.\(#  
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未决帐项outstanding account (.%:Q0i1  
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贷方帐项credit account||creditor account [^ 7^&/0  
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借方帐项debit account||debtor account GE~mu76%  
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应付帐||应付未付帐account payable G-M!I`P  
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过期帐||延滞帐overdue account||pastdue account aeH 9:GQ6  
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杂项帐户sundry account ,6a'x~y<r  
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会计项目title of account 42# rhgW  
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营业报告书||损益计算表account of budiness||business report =GnDiI  
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借贷细帐||交验帐account rendered uv9cOd  
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明细帐account stated EkjO4=~UC  
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与…银行建立交易to keep account with XY0Gjo0  
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继续记帐to keep account 7c4\'dt#  
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清算||清理债务to make up an account 9s5CqB  
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清洁帐目||与…停止交易to close ones account with _YO` x  
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结帐to close an account ~A [ Ju%R  
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清理未付款to ask an account||to demand an account \7*9l%  
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结清差额to balance the account with $*L@y m  
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清算to settle an account||to liquidate an account||to square an account |giK]Z  
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审查帐目||监查帐目to audit an account .2[>SI  
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检查帐目to examine an account c i_XcG  
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转入A的帐户to charge the amount to As account mS&[<[x  
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以计帐方式付款to pay on account X.%Xi'H  
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为自己计算||独立帐目on ones own account bX=ht^e [  
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由某人收益并负风险on ones account and risk||for ones account and risk 91jv=>=DM  
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由某人负担for ones account||for account of one g@`14U/|  
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按某人指示||列入某人帐户by order and for account of one Cdot l$'  
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列入5月份帐目for May account TB*g$ *  
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寄出清算书to send in an account||to send in render an account 7==Uz?}C  
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不记名支票cheque to bearer||bearer cheque gTH1FR8$y  
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记名支票||认人支票cheque to order 8rGW G  
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到期支票antedated cheque {YcVeCq+N  
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未到期支票postdated cheque >|o-&dk  
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保付支票certified cheque KQJn\#>  
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未获兑现支票,退票returned cheque oeDsJ6;  
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横线支票crossed cheque zv@'x nY]  
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空白支票blank cheque 6 N~ jt  
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失效支票,过期支票stale cheque **_VNDK+  
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普通支票open cheque u\t[rC=yd  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount k{c~  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges "*+epC|ks  
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保证兑现to certify a cheque Cf`UMQ a  
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填写支票数额to fill up a cheque Wv=L_E_  
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支票上划线to cross a cheque h p,T(D |  
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开发支票to make out a cheque N..9N$+(  
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签发支票,开立支票to draw a cheque||to issue a cheque cgz'6q'T  
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透支支票to overdraw a cheque .-RWlUe;,  
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请付票款||清付票款to pay a cheque||to honour a cheque E"L'm0i[[  
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支票退票to dishonour a cheque C{2 UPG4x  
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拒付支票to refuse a cheque \H" (*["&  
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拒付支票to stop payment of a cheque ~4\bR  
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见票即付持票人payable to bearer F'*{Fk h  
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请给出票人R/D||refer to drawer t;4{l`dk  
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停止付款payment stopped Jj([O2Eq$  
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支票毁损cheque mutilated QZd ,GY5{  
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汇款||寄钱to remit||to send money \E0Uj>9+[  
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寄票供取款||支票支付to send a cheque for payment x==%BBnO%  
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收款人a remittee EAx@a%  
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国内汇票inland Bill `&j5/[>v  
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跟单汇票documentary bill :X/j%m*  
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空头汇票accommodation bill .J'}qkz~  
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原始汇票original bill quVTqhg"  
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改写||换新票据renewed bill ojUBa/  
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即期汇票sight bill||bill on demand s9@/(_  
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…days after date||…days after date…日后付款 k*[["u^u]  
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…months after date||…months after date…月后付款 ^[uA^  
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见票后…日付款…days after sight||…days sight |Xlpgdiu  
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见票后…月付款…months after sight||…months sight m?V4r #t  
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同组票据set of bills #;# V1  
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单张汇票sola of exchange||sole of exchange s=h  
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远期汇票usance bill||bill at usance s{4|eYR  
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长期汇票long bill /'ccFm2  
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短期汇票short bill .DiH)  
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逾期汇票overdue bill 71_{FL8  
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宽限日期days of grace @KfFt R-;  
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邮汇postal order||postal note (Am.)||post office order||money order ? FGz w  
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本票promissory note (P/N) V3DXoRE-8i  
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押汇负责书||押汇保证书letter of hypothecation U ]jHe  
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副保||抵押品||付属担保物collateral security onL&lE  
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担保书trust receipt||letter of indemnity $8zsqd 4?  
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承兑||认付acceptance 0goKiPx  
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单张承兑general acceptance )NAC9:8!  
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有条件承兑qualified acceptance swNJ\m  
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附条件认付conditional acceptance wgfy; #  
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部分认付partial acceptance   NJK?5{H'  
    
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