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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。   [&y{z-D>  
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往来帐目account current {xp/1? Mo*  
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现在往来帐||存款额current accout f3]Z22Yq  
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销货帐account sales %:sQ[^0  
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未决帐项outstanding account Lqb9gUJ:U  
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贷方帐项credit account||creditor account ) RS*MEgA  
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借方帐项debit account||debtor account Eq=~SO%  
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应付帐||应付未付帐account payable kHygif !I4  
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杂项帐户sundry account %Q,6sH#  
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营业报告书||损益计算表account of budiness||business report / R -1s  
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借贷细帐||交验帐account rendered u.yYE,9  
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与…银行建立交易to keep account with rS>@>8k2,  
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结清差额to balance the account with u+9)B 6O1  
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清算to settle an account||to liquidate an account||to square an account |hS^eK_  
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审查帐目||监查帐目to audit an account 0h kZ  
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由某人收益并负风险on ones account and risk||for ones account and risk S#0C^  
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由某人负担for ones account||for account of one l}FA&c"  
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列入5月份帐目for May account 3!Mb<W.3  
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寄出清算书to send in an account||to send in render an account (9)uZ-BF,  
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持票人cheque holder !/"y  
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记名支票||认人支票cheque to order s3)T}52  
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到期支票antedated cheque *%dWNvN4X  
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未到期支票postdated cheque B)ibxM(n*  
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保付支票certified cheque L;' v,s  
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未获兑现支票,退票returned cheque ": ^cb =  
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失效支票,过期支票stale cheque ,xIW yI.  
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普通支票open cheque .cm$*>LW:x  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount n>I NJ  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 626 !6E;T  
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填写支票数额to fill up a cheque ULkhTB  
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开发支票to make out a cheque Wc+)EX~KS  
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签发支票,开立支票to draw a cheque||to issue a cheque &{c.JDO  
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背书支票to endorse a cheque MIJ^ n(-G  
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请付票款||清付票款to pay a cheque||to honour a cheque fGtUr _D  
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拒付支票to stop payment of a cheque *?a rEYc8  
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停止付款payment stopped L}E~CiL0n  
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支票毁损cheque mutilated zn,y'},  
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汇款||寄钱to remit||to send money uPVM>xf>w  
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空头汇票accommodation bill V-{3)6I$hG  
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改写||换新票据renewed bill @%'1Jd7-Wp  
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即期汇票sight bill||bill on demand \,AE5hnO  
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…days after date||…days after date…日后付款 fN_qJm#:$y  
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…months after date||…months after date…月后付款 C09rgEB\B  
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见票后…日付款…days after sight||…days sight 57K\sT4[  
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见票后…月付款…months after sight||…months sight +SB>>  
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单张汇票sola of exchange||sole of exchange d=p=eUd2  
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远期汇票usance bill||bill at usance @<jm+f"MP  
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长期汇票long bill :jf/$]p  
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短期汇票short bill Pav W@  
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逾期汇票overdue bill  6oI/*`>  
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宽限日期days of grace ;Nw)z S  
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本票promissory note (P/N) !rF1Remw  
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押汇负责书||押汇保证书letter of hypothecation *b_Iby-ZD  
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副保||抵押品||付属担保物collateral security C+t0Zen  
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担保书trust receipt||letter of indemnity 764eXh  
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承兑||认付acceptance OFBEJacy  
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单张承兑general acceptance Fe %Vp/  
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有条件承兑qualified acceptance Wx8:GBM$2  
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附条件认付conditional acceptance KxD/{0F  
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部分认付partial acceptance   $f _C~O  
    
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