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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。   jyyig%  
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往来帐目account current \WdSj  
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现在往来帐||存款额current accout 3'A0{(b  
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销货帐account sales 8gt*`]I  
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共同计算帐项joint account 8*B+@`  
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未决帐项outstanding account KC(z TY  
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贷方帐项credit account||creditor account C v*K.T  
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借方帐项debit account||debtor account -lv(@7o~  
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应付帐||应付未付帐account payable Tj<B;f!u  
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应收帐||应收未收帐account receivable Ar?ZUASJ  
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现金帐cash account !V/7q'&t=  
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过期帐||延滞帐overdue account||pastdue account u3wd~.  
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杂项帐户sundry account b+hN\/*]  
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详细帐单||明细表detail account '#,C5*`  
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借贷细帐||交验帐account rendered Tm7LaM  
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明细帐account stated %f1IV(3Qc  
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继续记帐to keep account ,&o^}TFkg  
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与…有交易to have an account with <hTHY E=  
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作成会计帐||有往来帐项to make out an account with k*\)z\f  
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清算||清理债务to make up an account ) jvI Nb  
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清洁帐目||与…停止交易to close ones account with ~/z%yg  
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结帐to close an account z9g6%RbwX  
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清理未付款to ask an account||to demand an account d,Oagx  
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结清差额to balance the account with BnGoB`n  
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清算to settle an account||to liquidate an account||to square an account lBs-u h  
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审查帐目||监查帐目to audit an account d JJq]^|  
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检查帐目to examine an account % -A cA  
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转入A的帐户to charge the amount to As account &0%Z b~ts  
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以计帐方式付款to pay on account ]sL.+.P  
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由某人收益并负风险on ones account and risk||for ones account and risk 3%1wQXr0  
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由某人负担for ones account||for account of one b+J|yM<`  
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列入5月份帐目for May account [7gz?9VyLF  
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寄出清算书to send in an account||to send in render an account 8~-TN1H  
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不记名支票cheque to bearer||bearer cheque _[-MyUs  
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记名支票||认人支票cheque to order L3wj vq^  
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到期支票antedated cheque k`N*_/(|n  
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未到期支票postdated cheque dazML|1ow  
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保付支票certified cheque iz/CC V L  
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未获兑现支票,退票returned cheque &o t^+uVH  
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横线支票crossed cheque R-Lpgi<a"  
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特别横线special crossing kn>qX{W  
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空白支票blank cheque iExKi1knx  
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失效支票,过期支票stale cheque .{8[o[w =  
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普通支票open cheque R#~l[S8u^  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount =2GKv7q$x,  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges mk~CE  
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清理票款to clear a cheque ol_\ "  
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保证兑现to certify a cheque ,Q Ge=Exn  
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填写支票数额to fill up a cheque Ei]Sks V>*  
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支票上划线to cross a cheque tuwlsBV  
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开发支票to make out a cheque  n9&fH  
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签发支票,开立支票to draw a cheque||to issue a cheque k??CXW  
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透支支票to overdraw a cheque SufM ~9Ll  
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背书支票to endorse a cheque pg,JYn  
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请付票款||清付票款to pay a cheque||to honour a cheque V{>;Z vj1R  
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拒付支票to refuse a cheque JCZ&TK  
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拒付支票to stop payment of a cheque Ax@7RJ||  
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文字与数字不一致words and figures differ eIP k$j{e  
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支票毁损cheque mutilated t $Ua&w  
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汇款||寄钱to remit||to send money <g8{LG0  
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寄票供取款||支票支付to send a cheque for payment JQ\o[t  
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原始汇票original bill |F>'7JJJ  
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改写||换新票据renewed bill 8~h.i1L  
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即期汇票sight bill||bill on demand  Hh<}~s  
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…days after date||…days after date…日后付款 Z <tJ+  
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…months after date||…months after date…月后付款 0SWec7G  
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见票后…月付款…months after sight||…months sight I)X33X,  
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同组票据set of bills #a"gW,/K  
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单张汇票sola of exchange||sole of exchange N;]"_"  
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长期汇票long bill 0SLS;s.GX  
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短期汇票short bill %) 8 UyZG  
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逾期汇票overdue bill xA>O4S D  
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宽限日期days of grace `-L{J0xq  
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电汇telegraphic transfer (T.T) J}cqB k>  
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邮汇postal order||postal note (Am.)||post office order||money order Una7O]  
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本票promissory note (P/N) -_RMiGM?T  
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押汇负责书||押汇保证书letter of hypothecation G 'sEbw'[  
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副保||抵押品||付属担保物collateral security Z;6v`;[  
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担保书trust receipt||letter of indemnity e-dpk^-  
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承兑||认付acceptance 7LM?<lp]  
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单张承兑general acceptance [h>RO55e  
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有条件承兑qualified acceptance CXr]V"X9  
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附条件认付conditional acceptance fP>*EDn@xg  
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部分认付partial acceptance   zCZ ]`  
    
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