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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。   M!nwcxB!  
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往来帐目account current ))z1T 8  
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共同计算帐项joint account 5|^{t00T~  
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未决帐项outstanding account Gd08RW  
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贷方帐项credit account||creditor account Ad@Odx=o*R  
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借方帐项debit account||debtor account 6-w'?G37  
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应付帐||应付未付帐account payable w_sA8B  
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应收帐||应收未收帐account receivable Q4&|^RLLG  
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过期帐||延滞帐overdue account||pastdue account h]#wwJF  
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会计项目title of account 5Y4 i|R  
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会计薄||帐薄account-book {ER%r'(4Z  
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营业报告书||损益计算表account of budiness||business report ' Vp6=,P  
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借贷细帐||交验帐account rendered v;9VX   
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明细帐account stated Di3<fp#w#  
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与…有交易to have an account with pcM'j#;  
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作成会计帐||有往来帐项to make out an account with ^/Id!Y7  
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清算||清理债务to make up an account {*8'bNJ  
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清洁帐目||与…停止交易to close ones account with p7Yej(B  
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结帐to close an account &~+lXNXF  
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清理未付款to ask an account||to demand an account )#9R()n!  
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结清差额to balance the account with @Z.s:FV[  
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清算to settle an account||to liquidate an account||to square an account )1a3W7  
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审查帐目||监查帐目to audit an account lm}mXFf#  
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检查帐目to examine an account >dol  
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代理某人||为某人on ones account||on account of one o'@VDGS`  
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为自己计算||独立帐目on ones own account w{3 B  
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由某人收益并负风险on ones account and risk||for ones account and risk az~4sx$+}  
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由某人负担for ones account||for account of one zp>q$e40  
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列入5月份帐目for May account A/Kw"l>   
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寄出清算书to send in an account||to send in render an account 6|3$43J,F  
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不记名支票cheque to bearer||bearer cheque 0PD]#.+  
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记名支票||认人支票cheque to order oX@nWQBc_  
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到期支票antedated cheque }OgzSnR  
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未到期支票postdated cheque Gd1%6}<~  
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保付支票certified cheque t<sg8U.  
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未获兑现支票,退票returned cheque \^vf`-uG  
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横线支票crossed cheque t=J\zyX!  
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空白支票blank cheque 1XQJ#J1/  
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失效支票,过期支票stale cheque #$7 z  
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普通支票open cheque Bt4 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 {ve86 POY  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges tyFhp:ZB  
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清理票款to clear a cheque uP/PVoKQ  
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保证兑现to certify a cheque D7cOEL<  
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填写支票数额to fill up a cheque LcCb[r  
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开发支票to make out a cheque _Ki aeVE  
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签发支票,开立支票to draw a cheque||to issue a cheque |eL&hwqzG  
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透支支票to overdraw a cheque <y5V],-U  
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背书支票to endorse a cheque I$0J Ay  
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请付票款||清付票款to pay a cheque||to honour a cheque _l]`Og@Y  
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支票退票to dishonour a cheque P{mV  
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拒付支票to refuse a cheque pv039~Sud  
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拒付支票to stop payment of a cheque t]{qizfOB  
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请给出票人R/D||refer to drawer lqA U5K{wQ  
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文字与数字不一致words and figures differ [,Ts;Hy6Q  
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支票毁损cheque mutilated wQb")3dw  
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汇款||寄钱to remit||to send money 9cFFQM |o  
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原始汇票original bill ub}t3#  
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即期汇票sight bill||bill on demand @`$8rck`  
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…days after date||…days after date…日后付款  HkJ$r<J2  
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…months after date||…months after date…月后付款 z^{VqC*o+  
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单张汇票sola of exchange||sole of exchange dW,$yH_  
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长期汇票long bill Pd%o6~_*  
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本票promissory note (P/N) Z '/:  
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副保||抵押品||付属担保物collateral security "/S-+Ufn  
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担保书trust receipt||letter of indemnity ~Ub '5M  
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承兑||认付acceptance $GSn#} yz  
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单张承兑general acceptance ^{T]sv  
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有条件承兑qualified acceptance 2y>~< S  
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附条件认付conditional acceptance \'xF\V  
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部分认付partial acceptance   D{x'k2=  
    
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