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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。   jDfC=a])  
会计报表statement of account  hoUD;3  
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往来帐目account current <tNBxa$gS  
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现在往来帐||存款额current accout )e+>w=t  
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销货帐account sales T{.pM4Hd  
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共同计算帐项joint account p!7FpxZY  
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未决帐项outstanding account @ $ ;q ;  
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贷方帐项credit account||creditor account 36Zf^cFJ  
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借方帐项debit account||debtor account HZC"nb}r4  
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应付帐||应付未付帐account payable F3@phu${  
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应收帐||应收未收帐account receivable iAEbu&XG  
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未决帐||老帐old account OUPUixz2Z  
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现金帐cash account X; \+<LE  
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过期帐||延滞帐overdue account||pastdue account _lJ!R:*  
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杂项帐户sundry account m{Wu" ;e  
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详细帐单||明细表detail account K*vt;L  
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呆帐bad account ` xEx^P^7  
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会计项目title of account (&Kk7<#`  
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营业报告书||损益计算表account of budiness||business report $t'MSlF  
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与…银行建立交易to keep account with ;>U2|>5V  
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继续记帐to keep account "b~+;<}Q  
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清算||清理债务to make up an account G{As,`{  
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清理未付款to ask an account||to demand an account Q^P}\wb>  
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结清差额to balance the account with 6$hQ35  
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清算to settle an account||to liquidate an account||to square an account !NK1MU?T)  
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审查帐目||监查帐目to audit an account ~f2z]JLr:  
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为自己计算||独立帐目on ones own account =osk+uzzG  
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由某人收益并负风险on ones account and risk||for ones account and risk :1Xz4wkWS*  
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由某人负担for ones account||for account of one & bm 1Fz  
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按某人指示||列入某人帐户by order and for account of one  `,*3[  
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列入5月份帐目for May account ha<[b ue  
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寄出清算书to send in an account||to send in render an account ,.8KN<A2]'  
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持票人cheque holder <oV(7  
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记名支票||认人支票cheque to order ` p-cSxR_  
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到期支票antedated cheque xGg )Y#  
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未到期支票postdated cheque .@U@xRu7|  
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保付支票certified cheque }2.`N%[  
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未获兑现支票,退票returned cheque ?P`K7  
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横线支票crossed cheque d.d/<  
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空白支票blank cheque ~IBP|)WA-  
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普通支票open cheque u^I|T.w<r6  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount O;jrCB  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 4p ;`C  
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清理票款to clear a cheque mNTzUoZF'@  
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保证兑现to certify a cheque 3bH'H*2  
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填写支票数额to fill up a cheque ;h  
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开发支票to make out a cheque VjZ|$k  
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签发支票,开立支票to draw a cheque||to issue a cheque ( ^Nz9{  
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透支支票to overdraw a cheque S;#'M![8  
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背书支票to endorse a cheque /t$d\b17pX  
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请付票款||清付票款to pay a cheque||to honour a cheque -X2Buz8  
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拒付支票to stop payment of a cheque PIS2 Ed]  
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支票毁损cheque mutilated xU`p|(SS-  
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汇款||寄钱to remit||to send money _I5Y"o  
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跟单汇票documentary bill 67FWa   
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空头汇票accommodation bill X|]A T9W  
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原始汇票original bill  _;\_l  
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即期汇票sight bill||bill on demand ]JQ ULE)  
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…days after date||…days after date…日后付款 :e+jU5;]3  
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…months after date||…months after date…月后付款 p!AAFmc  
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见票后…日付款…days after sight||…days sight XW92gI<O  
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见票后…月付款…months after sight||…months sight DzRFMYBR  
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长期汇票long bill 7 _[L o4_  
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短期汇票short bill @>7%qS  
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逾期汇票overdue bill uhq8   
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宽限日期days of grace 0<*<$U  
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电汇telegraphic transfer (T.T) -D: b*D  
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邮汇postal order||postal note (Am.)||post office order||money order ,`sv1xwd  
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本票promissory note (P/N) Pc]HP  
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副保||抵押品||付属担保物collateral security :~SyL!  
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担保书trust receipt||letter of indemnity O33 `+UV"W  
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承兑||认付acceptance $Z>'Jp  
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单张承兑general acceptance HOJV,9v N  
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有条件承兑qualified acceptance /wlEe>i  
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附条件认付conditional acceptance 9Gz=lc[!7  
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部分认付partial acceptance   x$(f7?s] 1  
    
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