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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。   9PU9BYBG  
会计报表statement of account v7V.,^6+  
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往来帐目account current wR x5` @  
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现在往来帐||存款额current accout l$i^e|*  
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销货帐account sales D<.zdTo  
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共同计算帐项joint account -y@5% _-  
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未决帐项outstanding account ,%|$# g 0  
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贷方帐项credit account||creditor account H%K,2/Nj  
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借方帐项debit account||debtor account 208dr*6U  
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应付帐||应付未付帐account payable >=|;2*9v  
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应收帐||应收未收帐account receivable G(4*e! aZ0  
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新交易||新帐new account +O@v|}9"w3  
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未决帐||老帐old account oNgu- &  
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现金帐cash account 9$9Pv%F:j  
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流水帐running account yM3]<~m  
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暂记帐||未定帐suspense account Q~5!c#r  
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过期帐||延滞帐overdue account||pastdue account t=`bXBX1  
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杂项帐户sundry account [*-DtbE k  
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详细帐单||明细表detail account N XwQvm;q  
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呆帐bad account G<1awi  
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会计项目title of account ]-o0HY2  
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会计薄||帐薄account-book bK)gB!  
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营业报告书||损益计算表account of budiness||business report p;S<WJv k  
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借贷细帐||交验帐account rendered 2  {lo  
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明细帐account stated *"N756Cj  
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与…银行建立交易to keep account with m6P!#=a:l<  
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作成会计帐||有往来帐项to make out an account with 0&1!9-(d  
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清算||清理债务to make up an account neGCMKtzlJ  
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结清差额to balance the account with 4'pg> ;*.  
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清算to settle an account||to liquidate an account||to square an account <!h&h  
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审查帐目||监查帐目to audit an account \*#9Ry^f  
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寄出清算书to send in an account||to send in render an account 0q"&AxNsP  
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记名支票||认人支票cheque to order \(jSkrrD  
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到期支票antedated cheque E N%cjvE  
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未到期支票postdated cheque 9f;\fe  
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保付支票certified cheque l,HMm|oU  
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空白支票blank cheque HlgF%\@a+U  
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失效支票,过期支票stale cheque `] ;*k2  
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普通支票open cheque I0.{OJ-  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount L+7L0LbNU  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges  v4=9T<[  
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支票换现金||兑现to cash a cheque 9lNO ~8  
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清理票款to clear a cheque lt`(R*B%  
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保证兑现to certify a cheque FM$XMD0=  
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填写支票数额to fill up a cheque 3&:Us| }  
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支票上划线to cross a cheque d,AEV_  
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开发支票to make out a cheque 8 9o&KF]  
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签发支票,开立支票to draw a cheque||to issue a cheque R?Zv  
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透支支票to overdraw a cheque kqy d3Si>  
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背书支票to endorse a cheque 4o?_G[  
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请付票款||清付票款to pay a cheque||to honour a cheque v6=pV4k9  
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支票退票to dishonour a cheque &iKy  
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拒付支票to refuse a cheque :jL>sGvBv  
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拒付支票to stop payment of a cheque fghw\\]3  
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支票毁损cheque mutilated 9-+N;g!q  
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汇款||寄钱to remit||to send money j7BLMTF3v  
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寄票供取款||支票支付to send a cheque for payment B[3u,<opFU  
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即期汇票sight bill||bill on demand R7"7 Rx   
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邮汇postal order||postal note (Am.)||post office order||money order VS/M@y_./  
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本票promissory note (P/N) ttUK~%wSx  
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押汇负责书||押汇保证书letter of hypothecation 2PYnzAsl  
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副保||抵押品||付属担保物collateral security UP^8Yhdo  
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担保书trust receipt||letter of indemnity z^U+ oG  
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承兑||认付acceptance =}#yi<Lt  
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单张承兑general acceptance #zTy7 ZS,0  
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部分认付partial acceptance   E xhih^[_  
    
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