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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。   9GE]<v,_[  
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往来帐目account current ^7<[}u;qF  
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现在往来帐||存款额current accout (<n>EF#  
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销货帐account sales T6;>O`B.r  
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共同计算帐项joint account Ty.drM  
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贷方帐项credit account||creditor account f x%z| K  
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借方帐项debit account||debtor account py}.00it  
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应收帐||应收未收帐account receivable ,>:XE@xcp  
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新交易||新帐new account 2Zv,K-G  
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营业报告书||损益计算表account of budiness||business report I/ e2,  
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借贷细帐||交验帐account rendered ;nAg4ll8Q  
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明细帐account stated 9 FFfRIVY  
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与…银行开立一户头to open an account with BF1O|Q|d6  
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与…银行建立交易to keep account with 6UzT]"LR;  
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继续记帐to keep account V[M$o  
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与…有交易to have an account with ptcH>wM!  
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清算||清理债务to make up an account U%PMV?L{  
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结清差额to balance the account with &aht K}u  
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清算to settle an account||to liquidate an account||to square an account MZF ;k$R  
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审查帐目||监查帐目to audit an account M@86u^80  
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检查帐目to examine an account '(:J|DN  
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转入A的帐户to charge the amount to As account  } R6h  
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以计帐方式付款to pay on account 5gEWLLDp  
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为自己计算||独立帐目on ones own account fX|,s2-FW  
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寄出清算书to send in an account||to send in render an account z_)$g= 9$  
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记名支票||认人支票cheque to order vs +N{ V  
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到期支票antedated cheque A<&9   
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未到期支票postdated cheque 8cHZBM7'  
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保付支票certified cheque ;Zw28!#Rt  
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未获兑现支票,退票returned cheque D4G{= Y}G  
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空白支票blank cheque }5A?WH_  
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普通支票open cheque Alrk3I3{  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount }^=J]  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges .}^m8PP  
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保证兑现to certify a cheque h(ZZ7(ue  
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填写支票数额to fill up a cheque "OkJPu2!W  
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支票上划线to cross a cheque h<JV6h:8  
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开发支票to make out a cheque w6aq/m"'  
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签发支票,开立支票to draw a cheque||to issue a cheque JYc;6p$<i  
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请付票款||清付票款to pay a cheque||to honour a cheque 6 );8z!+  
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拒付支票to refuse a cheque i/|}#yw8A  
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拒付支票to stop payment of a cheque  X~g U$  
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支票毁损cheque mutilated &UVqF o  
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原始汇票original bill >.H}(!  
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改写||换新票据renewed bill b?2 \j}  
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即期汇票sight bill||bill on demand 7#*`7 K'P!  
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…days after date||…days after date…日后付款 QHsJo|.  
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见票后…月付款…months after sight||…months sight V<U9Pj^?^  
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长期汇票long bill }To-c'  
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短期汇票short bill n]K{-C;  
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逾期汇票overdue bill R1/mzPG  
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宽限日期days of grace \obM}caT  
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电汇telegraphic transfer (T.T) `yM9XjEl>  
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本票promissory note (P/N) ~0L:c&V  
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押汇负责书||押汇保证书letter of hypothecation XK yW  
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副保||抵押品||付属担保物collateral security AKAxfnaR  
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担保书trust receipt||letter of indemnity kk/vgte-)e  
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承兑||认付acceptance 6X$iTJ[\x  
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单张承兑general acceptance @%#!-wC-5  
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有条件承兑qualified acceptance ~Nl`Zmn(A|  
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附条件认付conditional acceptance edh<L/%D  
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部分认付partial acceptance   c#(&\g2H  
    
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