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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。   }W^@mi  
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往来帐目account current rf=l1GW  
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现在往来帐||存款额current accout MH#Tp#RG  
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销货帐account sales )Lz =[e  
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共同计算帐项joint account hV~M!vFxA  
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未决帐项outstanding account - BWf.  
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贷方帐项credit account||creditor account 6:wk=#w  
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借方帐项debit account||debtor account !U:&8Le  
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应付帐||应付未付帐account payable MAkr9AKb,  
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应收帐||应收未收帐account receivable E>]K#H  
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现金帐cash account B ktRA  
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过期帐||延滞帐overdue account||pastdue account *(Dmd$|0|  
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会计薄||帐薄account-book 6CBk=)qH  
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营业报告书||损益计算表account of budiness||business report p u(mHB  
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借贷细帐||交验帐account rendered .Fn|Okn^gr  
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与…银行建立交易to keep account with Ww7Ya]b.k  
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继续记帐to keep account Wc3z7xK1@  
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与…有交易to have an account with f`9 Mcli !  
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结清差额to balance the account with )#=J<OpG  
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清算to settle an account||to liquidate an account||to square an account zzqJeIS  
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审查帐目||监查帐目to audit an account ]-fkmnmWX  
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检查帐目to examine an account L4#pMc  
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以计帐方式付款to pay on account .KsR48g8  
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为自己计算||独立帐目on ones own account y_]+;%w:  
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由某人收益并负风险on ones account and risk||for ones account and risk ']]d-~:  
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寄出清算书to send in an account||to send in render an account l,ENMKA^D  
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记名支票||认人支票cheque to order 8:cbr/F<  
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到期支票antedated cheque Cu "Cpt[  
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未到期支票postdated cheque qsj{0Go  
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保付支票certified cheque LZ*8YNp1'  
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未获兑现支票,退票returned cheque jm0p%%z  
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横线支票crossed cheque QV4|f[Ki%  
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空白支票blank cheque 3%vXB=>T!  
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失效支票,过期支票stale cheque EJ:O 1  
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普通支票open cheque --h\tj\U  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount -()WTdIy  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ^*. [b  
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清理票款to clear a cheque *-0s ` rC  
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填写支票数额to fill up a cheque h<9vm[.  
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开发支票to make out a cheque bEcs(Mc~  
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签发支票,开立支票to draw a cheque||to issue a cheque +4yre^gC  
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透支支票to overdraw a cheque 4t*%(  
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背书支票to endorse a cheque >zJHvb)b\  
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请付票款||清付票款to pay a cheque||to honour a cheque p]L]=-(qI  
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拒付支票to refuse a cheque '0 Cp  
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支票毁损cheque mutilated t,HFz6   
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汇款||寄钱to remit||to send money Ilq=wPD}j  
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寄票供取款||支票支付to send a cheque for payment -[heV|$;  
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空头汇票accommodation bill <Ef[c@3  
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原始汇票original bill Hj6'pJ4  
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即期汇票sight bill||bill on demand QG3&p<  
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…months after date||…months after date…月后付款 ',=g;  
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见票后…月付款…months after sight||…months sight I 3$dVls}  
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同组票据set of bills <L0#O(L  
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单张汇票sola of exchange||sole of exchange [\e@_vY@OH  
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远期汇票usance bill||bill at usance U5r}6D!)  
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长期汇票long bill gP}+wbk  
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短期汇票short bill NL"G2 [e  
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逾期汇票overdue bill 6 ,b"  
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宽限日期days of grace ^QX bJJ  
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邮汇postal order||postal note (Am.)||post office order||money order bn9;7`>.  
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本票promissory note (P/N) X` YwP/D  
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副保||抵押品||付属担保物collateral security :D:DnVZ-[@  
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担保书trust receipt||letter of indemnity w}cY6O,1  
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承兑||认付acceptance [\z/Lbn ,.  
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单张承兑general acceptance uKr1Z2  
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有条件承兑qualified acceptance P\2M[Gu(Q  
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附条件认付conditional acceptance J;R v ~<7  
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部分认付partial acceptance   ^rNUAj9Z  
    
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