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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。   Jm*wlN [>  
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往来帐目account current GA"zO,  
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现在往来帐||存款额current accout VPXUy=W  
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销货帐account sales '@,M 'H{  
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未决帐项outstanding account jS| 9jg:  
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贷方帐项credit account||creditor account &Z 6s\r%  
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借方帐项debit account||debtor account j )b[7%  
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新交易||新帐new account V(3=j)#  
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未决帐||老帐old account AS'%Md&I  
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过期帐||延滞帐overdue account||pastdue account dJ>~  
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杂项帐户sundry account Yhte&,D"  
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详细帐单||明细表detail account s>*xAIx  
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营业报告书||损益计算表account of budiness||business report S5V:HRj{?  
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借贷细帐||交验帐account rendered dIf y!B"  
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明细帐account stated jD${ZIv  
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与…银行建立交易to keep account with J#t-." f6^  
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与…有交易to have an account with z$WLx  
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作成会计帐||有往来帐项to make out an account with 0EF~Ouef  
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结帐to close an account PO?_i>mA  
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结清差额to balance the account with q+y\pdhdO  
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清算to settle an account||to liquidate an account||to square an account !7 dct#4  
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审查帐目||监查帐目to audit an account :#pdyJQ_  
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检查帐目to examine an account  7P7OTN  
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由某人负担for ones account||for account of one VThr]$2Y  
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寄出清算书to send in an account||to send in render an account $ J`O-"M  
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不记名支票cheque to bearer||bearer cheque KA5)]UF`l  
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记名支票||认人支票cheque to order =}^NyLE?  
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到期支票antedated cheque %tCv-aX4  
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未到期支票postdated cheque F"@%7xy  
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保付支票certified cheque b\k]Jx  
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未获兑现支票,退票returned cheque D BT4 W/  
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横线支票crossed cheque 0 67c/ c  
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失效支票,过期支票stale cheque 1'kO{Ge*p:  
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普通支票open cheque }K{1Bm@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 a)_3r]sv^  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges AjzTszByu  
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清理票款to clear a cheque s :vNr@TS  
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保证兑现to certify a cheque Q$%apL  
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填写支票数额to fill up a cheque x|H`%Z  
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支票上划线to cross a cheque X5 vMY  
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开发支票to make out a cheque TdhfX{nk  
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签发支票,开立支票to draw a cheque||to issue a cheque i3-5~@M  
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透支支票to overdraw a cheque ]RVu[k8  
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请付票款||清付票款to pay a cheque||to honour a cheque pPReo)  
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拒付支票to stop payment of a cheque I4Do$&9 <D  
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支票毁损cheque mutilated ESviWCh0Fl  
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汇款||寄钱to remit||to send money HRT NIx  
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寄票供取款||支票支付to send a cheque for payment p$F` 9_bZ  
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空头汇票accommodation bill 4iSN.nxIZ  
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…months after date||…months after date…月后付款 &~<i" W  
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见票后…日付款…days after sight||…days sight U_9|ED:  
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见票后…月付款…months after sight||…months sight PTpfa*t  
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长期汇票long bill W$}2 $}r0U  
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短期汇票short bill HT_nxe`E  
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逾期汇票overdue bill O/l/$pe  
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邮汇postal order||postal note (Am.)||post office order||money order  o^d  
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本票promissory note (P/N) 9 b&HqkXX  
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押汇负责书||押汇保证书letter of hypothecation O2~Q(q'   
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副保||抵押品||付属担保物collateral security {>yy 3(N  
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担保书trust receipt||letter of indemnity na|23jz4  
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承兑||认付acceptance a;G>56iw  
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单张承兑general acceptance :W[d&e  
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有条件承兑qualified acceptance j[$+hh3:  
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附条件认付conditional acceptance UmP\;  
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部分认付partial acceptance   `_.(qg   
    
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