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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。   D (8Z90  
会计报表statement of account {<@ud0A:\  
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往来帐目account current _AX,}9  
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现在往来帐||存款额current accout `ovMfL.u  
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销货帐account sales MGMJeq vr  
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共同计算帐项joint account KYw7Jx`l  
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未决帐项outstanding account Z8FgxR  
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贷方帐项credit account||creditor account \By_mw  
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借方帐项debit account||debtor account l$\B>u,>  
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应付帐||应付未付帐account payable ; 8DtnnE  
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应收帐||应收未收帐account receivable 4]m{^z`1  
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现金帐cash account 2bTS, N/>  
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流水帐running account Z]Ud x  
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过期帐||延滞帐overdue account||pastdue account ]zyT_}&  
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详细帐单||明细表detail account M0lJyz J  
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会计薄||帐薄account-book hG~.Sc:G  
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营业报告书||损益计算表account of budiness||business report =to.Oa RR  
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借贷细帐||交验帐account rendered !mqIq} h  
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明细帐account stated /mp!%j~  
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与…银行开立一户头to open an account with A7#nBHwxZ  
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与…银行建立交易to keep account with ws QuJrG  
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继续记帐to keep account JQej$=*  
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与…有交易to have an account with wE<r'  
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作成会计帐||有往来帐项to make out an account with f>Ua7!b  
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清算||清理债务to make up an account c V MRSp  
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清洁帐目||与…停止交易to close ones account with n!SHExBp  
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结帐to close an account /+`%u&<  
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结清差额to balance the account with ] `q]n  
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清算to settle an account||to liquidate an account||to square an account ?tqJkL#  
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审查帐目||监查帐目to audit an account -nHkO&&R  
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检查帐目to examine an account ~9#x=nU:+V  
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以计帐方式付款to pay on account lEHXh2  
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代理某人||为某人on ones account||on account of one <Ist^ h+o  
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由某人收益并负风险on ones account and risk||for ones account and risk f##/-NG  
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由某人负担for ones account||for account of one ~&MDf pl  
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列入5月份帐目for May account OQ wO7Z  
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寄出清算书to send in an account||to send in render an account !V/\_P!I  
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持票人cheque holder ;A7JX:*?y=  
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不记名支票cheque to bearer||bearer cheque eQ8t.~5;-  
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记名支票||认人支票cheque to order X~"p]V_  
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到期支票antedated cheque "qR, V9\  
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未到期支票postdated cheque QQV8Vlv"  
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保付支票certified cheque Khc^q*|C)  
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未获兑现支票,退票returned cheque WfG +_iP?  
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横线支票crossed cheque /PTRe5-7  
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空白支票blank cheque -q{N1? tcy  
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失效支票,过期支票stale cheque O |P<s+  
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普通支票open cheque H#;*kc a4  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 4FRi=d;mP  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges x$BNFb%I1  
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支票换现金||兑现to cash a cheque Yr-SlO>  
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清理票款to clear a cheque IV. })8  
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保证兑现to certify a cheque t sUu  
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开发支票to make out a cheque VrZfjpV  
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签发支票,开立支票to draw a cheque||to issue a cheque ]}rNxT4<  
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背书支票to endorse a cheque G:$kGzhJ  
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请付票款||清付票款to pay a cheque||to honour a cheque X#$ oV#  
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拒付支票to refuse a cheque o-RZwufZ`  
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拒付支票to stop payment of a cheque .2JZ7  
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提示要求付款to present for payment }5vKQf   
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请给出票人R/D||refer to drawer #(614-r/  
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停止付款payment stopped -b!Z(}JK  
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支票毁损cheque mutilated QD%xmP  
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汇款||寄钱to remit||to send money ~ `}),aA  
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寄票供取款||支票支付to send a cheque for payment xDw~n (*  
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空头汇票accommodation bill t<fah3hl  
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原始汇票original bill yfV]f LZ  
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改写||换新票据renewed bill Ojz'p5d`>  
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即期汇票sight bill||bill on demand A^FkU  
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…days after date||…days after date…日后付款 qvu1u GCc  
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…months after date||…months after date…月后付款 az![u)  
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见票后…日付款…days after sight||…days sight 'cc8 xC  
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见票后…月付款…months after sight||…months sight >)C7IQ/  
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同组票据set of bills #*pB"L  
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单张汇票sola of exchange||sole of exchange D k sn  
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远期汇票usance bill||bill at usance Xj+_"0 #  
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长期汇票long bill kJ"rRsK  
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短期汇票short bill ssQ1u.x9  
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逾期汇票overdue bill U@).jpN  
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宽限日期days of grace @bTm.3  
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电汇telegraphic transfer (T.T) <w}i  
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邮汇postal order||postal note (Am.)||post office order||money order )G/=3;!  
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本票promissory note (P/N) L|APXy]>  
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押汇负责书||押汇保证书letter of hypothecation %LC)sSq{H  
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副保||抵押品||付属担保物collateral security VJK4C8]  
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担保书trust receipt||letter of indemnity "K>!+<  
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承兑||认付acceptance 1*9Yy~w  
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单张承兑general acceptance vr47PM2al  
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有条件承兑qualified acceptance < :eKXH2  
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附条件认付conditional acceptance Rbm+V{EF&  
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部分认付partial acceptance   0_y&9Te  
    
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