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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。   G6qZ>-GiL  
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往来帐目account current H ?9Bo!  
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销货帐account sales E2dS@!]V  
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共同计算帐项joint account Lg(G&ljE@k  
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未决帐项outstanding account l3u+fE,;_  
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借方帐项debit account||debtor account 3!@& 7@p  
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过期帐||延滞帐overdue account||pastdue account wRwx((eb  
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详细帐单||明细表detail account :18}$   
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借贷细帐||交验帐account rendered Cd p_niF  
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与…银行开立一户头to open an account with T z+Y_  
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与…银行建立交易to keep account with q>#P|  
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继续记帐to keep account OW> >6zM  
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与…有交易to have an account with )[t3-'  
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作成会计帐||有往来帐项to make out an account with R ta_\Aj!  
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结帐to close an account 8ax3"G  
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清理未付款to ask an account||to demand an account gJ Z9XLPC  
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结清差额to balance the account with FEg&EYI  
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清算to settle an account||to liquidate an account||to square an account HmEU;UbO-  
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审查帐目||监查帐目to audit an account a,p7l$kK  
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代理某人||为某人on ones account||on account of one ~x}=lKN  
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由某人收益并负风险on ones account and risk||for ones account and risk [&FWR  
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由某人负担for ones account||for account of one 8>K2[cPD  
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列入5月份帐目for May account 8V3SZ17  
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寄出清算书to send in an account||to send in render an account G}\E{VvWh  
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记名支票||认人支票cheque to order -q\1Tlc]3  
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到期支票antedated cheque V4Ql6vg_f  
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未到期支票postdated cheque Pd\S{ Y~wk  
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保付支票certified cheque \=4[v-3 H  
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未获兑现支票,退票returned cheque zrG&p Z  
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横线支票crossed cheque +=^10D  
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空白支票blank cheque Edc<  8-  
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失效支票,过期支票stale cheque iXMs*G cK  
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普通支票open cheque ~%B^`s  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount dQQh$*IL?{  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 7 /w)^&8  
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保证兑现to certify a cheque w xKlBx7  
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填写支票数额to fill up a cheque `+[Ct08  
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开发支票to make out a cheque mZQW>A]iE  
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签发支票,开立支票to draw a cheque||to issue a cheque <fg~+{PA&  
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请付票款||清付票款to pay a cheque||to honour a cheque wV8_O)[  
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拒付支票to refuse a cheque UMtnb:ek  
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拒付支票to stop payment of a cheque ?='2@@8;  
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停止付款payment stopped !L[$t~z  
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支票毁损cheque mutilated :W.pD:/=v  
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汇款||寄钱to remit||to send money L,yq'>*5s  
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改写||换新票据renewed bill v8 II=9  
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即期汇票sight bill||bill on demand o4^#W;%w  
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…days after date||…days after date…日后付款 ]M 2n%9  
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…months after date||…months after date…月后付款 uF {l`|b'  
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见票后…日付款…days after sight||…days sight Z1h6Y>j  
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见票后…月付款…months after sight||…months sight J! "m{ 8-  
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单张汇票sola of exchange||sole of exchange Wt=%.Y( x  
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长期汇票long bill cr!sq.)s  
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逾期汇票overdue bill I^O`#SA(  
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电汇telegraphic transfer (T.T) "; ?^gA  
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邮汇postal order||postal note (Am.)||post office order||money order FFc?Av?_  
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本票promissory note (P/N) c+u) C%g  
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押汇负责书||押汇保证书letter of hypothecation W0Q;1${  
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副保||抵押品||付属担保物collateral security ="[6Z$R  
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担保书trust receipt||letter of indemnity x;/%`gKn8  
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承兑||认付acceptance :;Wh!8+j  
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单张承兑general acceptance 9Dx9alJR  
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附条件认付conditional acceptance J+8T Ie  
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部分认付partial acceptance   }Gm/9@oKc  
    
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