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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。   5v _P Oq  
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往来帐目account current ^jSsa  
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现在往来帐||存款额current accout 3z8C  
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销货帐account sales 'Jj=RAV`  
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共同计算帐项joint account iK;opA"  
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未决帐项outstanding account s0"e'  
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借方帐项debit account||debtor account nt :N!suP3  
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应收帐||应收未收帐account receivable NL"G2 [e  
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杂项帐户sundry account ^"8wUsP  
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详细帐单||明细表detail account Jf;?XP]z  
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呆帐bad account 1 OaXo!  
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借贷细帐||交验帐account rendered 32)tJ|m  
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明细帐account stated 256LHY|6  
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与…银行建立交易to keep account with W~n.Xeu{C  
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与…有交易to have an account with hS [SRa'.  
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作成会计帐||有往来帐项to make out an account with z`Wt%tL(  
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清算||清理债务to make up an account AEirj /  
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清洁帐目||与…停止交易to close ones account with iO w3MfO  
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结帐to close an account -[7O7'  
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清理未付款to ask an account||to demand an account -!M,75nU  
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结清差额to balance the account with ~^I> #Dd  
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清算to settle an account||to liquidate an account||to square an account j|fd-<ng  
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审查帐目||监查帐目to audit an account 9v )%dO.  
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检查帐目to examine an account hn)a@  
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转入A的帐户to charge the amount to As account  NW9n  
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以计帐方式付款to pay on account e;YW6}'}  
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代理某人||为某人on ones account||on account of one `s#Hq\C  
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列入5月份帐目for May account SF ]@|  
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寄出清算书to send in an account||to send in render an account Rs& @4_D  
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记名支票||认人支票cheque to order }_.:+H!@  
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到期支票antedated cheque ]Z<_ " F  
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未到期支票postdated cheque e59dVFug.U  
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保付支票certified cheque E|"=. T  
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未获兑现支票,退票returned cheque `RQ#.   
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横线支票crossed cheque R/b4NGW@  
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空白支票blank cheque s3s4OAY  
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失效支票,过期支票stale cheque EER`?Sa(  
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普通支票open cheque  2B~wHv  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount O Y-w?'p?W  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges *TW=/+j  
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清理票款to clear a cheque 89}Y5#W  
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保证兑现to certify a cheque FX <b:#  
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签发支票,开立支票to draw a cheque||to issue a cheque D H DZ_t:  
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请付票款||清付票款to pay a cheque||to honour a cheque ~s Qjl]  
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拒付支票to refuse a cheque 2s*#u<I  
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拒付支票to stop payment of a cheque wyx(FinIH  
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文字与数字不一致words and figures differ )"(]Lf's  
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时间已过effects not cleared j| Wv7  
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停止付款payment stopped v`J*ixZ7t  
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支票毁损cheque mutilated ~0$NJrUy  
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汇款||寄钱to remit||to send money y4Z &@,_{  
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寄票供取款||支票支付to send a cheque for payment uY_SU-v  
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收款人a remittee :(d HY  
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国内汇票inland Bill Z UKf`m[  
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跟单汇票documentary bill }nt* [:%  
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空头汇票accommodation bill 0![ +Q4"  
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原始汇票original bill f>'Y(dJ'W  
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改写||换新票据renewed bill HW&%T7 a  
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即期汇票sight bill||bill on demand |6G m:jV  
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…days after date||…days after date…日后付款 y@CHR  
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…months after date||…months after date…月后付款 "CiTa>x  
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见票后…日付款…days after sight||…days sight t|t#vcB  
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见票后…月付款…months after sight||…months sight ~>9_(L  
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同组票据set of bills cqxVAzb  
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单张汇票sola of exchange||sole of exchange = k\J<  
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远期汇票usance bill||bill at usance <\?wAjc,  
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长期汇票long bill _X?^Cy  
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短期汇票short bill o M Zq+>  
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逾期汇票overdue bill \d::l{VB  
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宽限日期days of grace hMtf.3S7c  
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电汇telegraphic transfer (T.T) (p%>j0<  
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邮汇postal order||postal note (Am.)||post office order||money order QY== GfHt  
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本票promissory note (P/N) s.8{5jVG  
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押汇负责书||押汇保证书letter of hypothecation ~Jf{4*>y  
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副保||抵押品||付属担保物collateral security ~K@'+5Pc  
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担保书trust receipt||letter of indemnity Ha)ANAD  
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承兑||认付acceptance tsk)zP,<  
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单张承兑general acceptance uG<}N=  
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有条件承兑qualified acceptance c%qv9   
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附条件认付conditional acceptance sq'Pyz[[  
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部分认付partial acceptance   mml z&h  
    
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