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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。   g92dw<$>  
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往来帐目account current G]-%AO{K  
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现在往来帐||存款额current accout SiV*WxQe  
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销货帐account sales zks#EzQ  
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共同计算帐项joint account |<rfvsQ.  
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未决帐项outstanding account B9*Sfw%  
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贷方帐项credit account||creditor account '00J~j~  
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应付帐||应付未付帐account payable c4 5?St  
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新交易||新帐new account &Mj1CvCv  
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过期帐||延滞帐overdue account||pastdue account WNF9#oN|oT  
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杂项帐户sundry account $<OhGk-  
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详细帐单||明细表detail account y|sma;D  
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会计项目title of account Ttv'k*$cP  
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营业报告书||损益计算表account of budiness||business report +(mL~td01  
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借贷细帐||交验帐account rendered D9-Lg%  
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明细帐account stated 0=;YnsY  
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与…银行建立交易to keep account with I7 mG/  
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清洁帐目||与…停止交易to close ones account with +v15[^F  
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清理未付款to ask an account||to demand an account {L0;{  
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结清差额to balance the account with 8A{6j  
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清算to settle an account||to liquidate an account||to square an account -<W2PY<  
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审查帐目||监查帐目to audit an account kh?. K#  
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检查帐目to examine an account Lko`F$5X  
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为自己计算||独立帐目on ones own account x9V {R9_gf  
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由某人收益并负风险on ones account and risk||for ones account and risk _ 413\`%8?  
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由某人负担for ones account||for account of one s~$zWx@v  
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寄出清算书to send in an account||to send in render an account 4}-#mBV]/  
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支票陈票人cheque drawer K0<yvew  
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持票人cheque holder o!Fl]3F  
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记名支票||认人支票cheque to order !}q."%%J_%  
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到期支票antedated cheque Zh,]J `  
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未到期支票postdated cheque k4R4YI"jV  
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保付支票certified cheque F< |c4  
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未获兑现支票,退票returned cheque XRa#2 1pQ  
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横线支票crossed cheque oD,C<[(p  
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普通横线general crossing <[9?Rj@  
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特别横线special crossing )* 3bkKVB  
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空白支票blank cheque z1Q2*:)c  
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失效支票,过期支票stale cheque ai^t= s  
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普通支票open cheque 4k$0CbHx0  
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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+v cs4  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges x~Cz?ljbn  
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支票换现金||兑现to cash a cheque U/5$%0)  
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清理票款to clear a cheque XLocg  
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保证兑现to certify a cheque RxMoD.kx  
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填写支票数额to fill up a cheque FH[#yq.Pr  
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开发支票to make out a cheque {yU0D*#6  
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签发支票,开立支票to draw a cheque||to issue a cheque 18rp; l{  
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透支支票to overdraw a cheque :- U53}Iy  
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请付票款||清付票款to pay a cheque||to honour a cheque q6Rw4  
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支票退票to dishonour a cheque ys/vI/e\  
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拒付支票to refuse a cheque N?zV*ngBS  
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拒付支票to stop payment of a cheque eA1'qww"'  
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请给出票人R/D||refer to drawer 9OH.&g  
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时间已过account closed RzMA\r;#  
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时间已过effects not cleared 7ZL,p: f  
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停止付款payment stopped ]r"31.w(  
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支票毁损cheque mutilated s@/B*r9  
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汇款||寄钱to remit||to send money @$2`DI{_^  
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寄票供取款||支票支付to send a cheque for payment xC= y^- 1  
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国内汇票inland Bill T4%i`<i  
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空头汇票accommodation bill V0SW 5 m  
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改写||换新票据renewed bill *:fw6mnJ#  
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即期汇票sight bill||bill on demand O+{pF.P#V  
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…days after date||…days after date…日后付款 fl5UY$a2-  
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…months after date||…months after date…月后付款 Pq[0vZ_}dN  
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见票后…日付款…days after sight||…days sight 84hi, S5P  
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见票后…月付款…months after sight||…months sight (> +k3  
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同组票据set of bills  }]n>A  
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单张汇票sola of exchange||sole of exchange N18diP[C  
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远期汇票usance bill||bill at usance H8o% H=I%  
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长期汇票long bill %x'bo>h@  
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短期汇票short bill HhY2`P8  
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逾期汇票overdue bill J?n)FgxS  
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宽限日期days of grace _1>(GK5[  
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电汇telegraphic transfer (T.T) asmW W8lz  
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邮汇postal order||postal note (Am.)||post office order||money order WT ~dA95  
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本票promissory note (P/N) Ef r kB"  
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押汇负责书||押汇保证书letter of hypothecation s ?Qb{  
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副保||抵押品||付属担保物collateral security ZTPOD.:#  
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担保书trust receipt||letter of indemnity e=F( Zf+1^  
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承兑||认付acceptance 84oW  
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单张承兑general acceptance lTOM/^L  
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有条件承兑qualified acceptance k4AE`[UE  
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附条件认付conditional acceptance 8$jT#\_  
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部分认付partial acceptance   !wb~A0m  
    
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