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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。   }I1j#d0.  
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往来帐目account current 4sW'p H  
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现在往来帐||存款额current accout O3mw5<%15  
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共同计算帐项joint account yFS{8yrRUU  
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未决帐项outstanding account R.DUfU"gp  
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贷方帐项credit account||creditor account ' sNiJ>  
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借方帐项debit account||debtor account Gs,e8ri!  
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过期帐||延滞帐overdue account||pastdue account rf%VSxD9  
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杂项帐户sundry account -u4")V>  
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详细帐单||明细表detail account x#N_h0[i  
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呆帐bad account ;^0rY)&  
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会计项目title of account EwU)(UK  
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会计薄||帐薄account-book t|i<}2  
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营业报告书||损益计算表account of budiness||business report 3 V>$H\H  
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借贷细帐||交验帐account rendered O !{YwE8x9  
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明细帐account stated /]5*;kO`  
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继续记帐to keep account matna  
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结帐to close an account ~Ss,he]Er  
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清理未付款to ask an account||to demand an account M\5|  
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结清差额to balance the account with .E}lAd.Mn  
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清算to settle an account||to liquidate an account||to square an account pLtw|S'4  
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审查帐目||监查帐目to audit an account WXY'%G  
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到期支票antedated cheque Z7;V}[wie  
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未到期支票postdated cheque :!%VSem  
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保付支票certified cheque 35<A :jKS  
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未获兑现支票,退票returned cheque >HP `B2Q H  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount .ZTvOm'mB^  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 1Cr&6't  
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保证兑现to certify a cheque ['d9sEv.  
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填写支票数额to fill up a cheque u`pTFy  
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开发支票to make out a cheque >)>f~>  
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签发支票,开立支票to draw a cheque||to issue a cheque 9vI~vl l  
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拒付支票to refuse a cheque WAu>p3   
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拒付支票to stop payment of a cheque i|:!I)(lh  
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提示要求付款to present for payment GppCrQ%Ra|  
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文字与数字不一致words and figures differ 80lei  
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收款人a remittee Tg{5%~L]   
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原始汇票original bill ;EBKzB  
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改写||换新票据renewed bill \,13mB6  
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即期汇票sight bill||bill on demand R+HX'W  
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…days after date||…days after date…日后付款 2E1`r@L  
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…months after date||…months after date…月后付款 ^6 wWv&G[8  
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见票后…月付款…months after sight||…months sight q8P&rMwy  
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长期汇票long bill wp@_4Iq1$  
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短期汇票short bill u"&?u+1j  
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逾期汇票overdue bill  %W~w\mT  
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宽限日期days of grace A'#d:lOA  
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邮汇postal order||postal note (Am.)||post office order||money order S46aUkW.  
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本票promissory note (P/N) >Oa D7  
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副保||抵押品||付属担保物collateral security b=r3WkB6  
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担保书trust receipt||letter of indemnity {R ),7U8  
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承兑||认付acceptance dCi:@+z8  
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单张承兑general acceptance bVUIeX'  
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有条件承兑qualified acceptance xoo,}EY  
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附条件认付conditional acceptance uj6'T Sl  
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部分认付partial acceptance   1*=ev,Z  
    
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