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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。   l /?Jp+]  
会计报表statement of account (+SfDL$m  
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往来帐目account current 9FB k|g"U)  
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现在往来帐||存款额current accout jz CA2N%  
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销货帐account sales a=m4)tjk  
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共同计算帐项joint account 7$"{&T  
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未决帐项outstanding account p./9^S  
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贷方帐项credit account||creditor account 2 '>  
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借方帐项debit account||debtor account = Ob-'Syg>  
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过期帐||延滞帐overdue account||pastdue account xoe/I[P]U  
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杂项帐户sundry account HrK7qLw7  
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详细帐单||明细表detail account K3;~ |U-l  
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会计项目title of account pY$DOr- r`  
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会计薄||帐薄account-book n2N:rP  
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营业报告书||损益计算表account of budiness||business report CyKupJ.Fq  
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借贷细帐||交验帐account rendered -Gj."ks  
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明细帐account stated HV[*=Qi  
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与…有交易to have an account with NGAjajB  
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作成会计帐||有往来帐项to make out an account with mApl}I  
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清理未付款to ask an account||to demand an account (6~ ~e$j  
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结清差额to balance the account with t_{rKb,  
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清算to settle an account||to liquidate an account||to square an account _?~)B\@~0  
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审查帐目||监查帐目to audit an account F'3-*>]P  
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由某人负担for ones account||for account of one kr6^6I.  
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列入5月份帐目for May account ~lB:xVzn  
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编入某中帐项下to pass to the account of||to place to the account of -+w^"R BV  
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寄出清算书to send in an account||to send in render an account y&8kORz;?  
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不记名支票cheque to bearer||bearer cheque l{b*YUsz>  
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记名支票||认人支票cheque to order Z}*{4V`R  
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到期支票antedated cheque hR1n@/nh  
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未到期支票postdated cheque 4v("qNw#  
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保付支票certified cheque F:o<E 42  
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未获兑现支票,退票returned cheque 1VD8y_tC  
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空白支票blank cheque ]$VYzE2e  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount M,ObzgW  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges !)}3[h0  
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支票换现金||兑现to cash a cheque ![{>$Q?5  
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清理票款to clear a cheque },d`<^~  
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开发支票to make out a cheque ]$StbBP  
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签发支票,开立支票to draw a cheque||to issue a cheque hr+,-j  
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请付票款||清付票款to pay a cheque||to honour a cheque Koi  
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支票退票to dishonour a cheque LIo3a38n?y  
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拒付支票to refuse a cheque JYY:~2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Di[}y;  
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文字与数字不一致words and figures differ [0_JS2KE  
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时间已过effects not cleared rAc Yt9M#  
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停止付款payment stopped ]dXHjOpA  
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支票毁损cheque mutilated kI|Vv90l  
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即期汇票sight bill||bill on demand 3F,$} r#  
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…days after date||…days after date…日后付款 q #f U*  
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…months after date||…months after date…月后付款 i/rdPbq  
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见票后…日付款…days after sight||…days sight Wjt1NfS&  
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见票后…月付款…months after sight||…months sight `fEB,0j^  
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长期汇票long bill orn9;|8q  
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短期汇票short bill ]]{$X_0n  
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逾期汇票overdue bill 5T;M,w6DV  
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邮汇postal order||postal note (Am.)||post office order||money order x\r7q  
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本票promissory note (P/N) 5Jq~EB{"  
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押汇负责书||押汇保证书letter of hypothecation X-9>;Mb ~y  
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副保||抵押品||付属担保物collateral security  5<bc>A-  
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担保书trust receipt||letter of indemnity Q[_{:DJA  
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承兑||认付acceptance HXhz|s0  
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单张承兑general acceptance s42M[BW]  
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有条件承兑qualified acceptance 90> (`pI=  
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附条件认付conditional acceptance K: g_M  
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部分认付partial acceptance   ,dn9tY3  
    
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