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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。   ]{iQ21`a-  
会计报表statement of account Q;u pau  
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往来帐目account current ]tD]Wx%  
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现在往来帐||存款额current accout 0mnw{fE8_  
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销货帐account sales Fp:'M X  
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共同计算帐项joint account : 'c&,oLY  
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未决帐项outstanding account VnzZTG s  
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贷方帐项credit account||creditor account OPi0~s  
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借方帐项debit account||debtor account Tk>#G{Wb-  
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应付帐||应付未付帐account payable 6mE\OS-I  
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应收帐||应收未收帐account receivable :Al!1BJQ  
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新交易||新帐new account CAe!7HiR  
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现金帐cash account 7nSxi+6e  
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过期帐||延滞帐overdue account||pastdue account ta0|^KAA  
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杂项帐户sundry account 6b,V;#Anj  
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详细帐单||明细表detail account DD Z@$L!  
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呆帐bad account AX INThJ  
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会计项目title of account _{>vTBU4F  
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会计薄||帐薄account-book x^ni1=kU  
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营业报告书||损益计算表account of budiness||business report nTas~~Q  
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借贷细帐||交验帐account rendered t1".0  
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明细帐account stated x2EUr,7  
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与…银行建立交易to keep account with :/#rZPPF  
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继续记帐to keep account _#niyW+?~  
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与…有交易to have an account with 9Na$W:P c  
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作成会计帐||有往来帐项to make out an account with zda 3 ,U2o  
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结清差额to balance the account with q 1,~  
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清算to settle an account||to liquidate an account||to square an account xp t:BBo  
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审查帐目||监查帐目to audit an account wT@og|M  
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检查帐目to examine an account )e{aN+  
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以计帐方式付款to pay on account _)8s'MjA:&  
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代理某人||为某人on ones account||on account of one A^g(k5M*  
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为自己计算||独立帐目on ones own account Xvu(vA  
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由某人收益并负风险on ones account and risk||for ones account and risk dd;~K&_Q/i  
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按某人指示||列入某人帐户by order and for account of one o-5TC  
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列入5月份帐目for May account [n@] r2g)3  
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寄出清算书to send in an account||to send in render an account r!v\"6:OM  
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不记名支票cheque to bearer||bearer cheque -"x$ZnHU  
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记名支票||认人支票cheque to order KNl$3n X  
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到期支票antedated cheque >P(.:_ ^p  
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未到期支票postdated cheque  " bG2:  
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保付支票certified cheque 42{~Lhxt  
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未获兑现支票,退票returned cheque 4H/OBR  
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横线支票crossed cheque  XppOU  
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空白支票blank cheque V&i;\9  
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失效支票,过期支票stale cheque #$vEGY}1  
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普通支票open cheque ?%86/N>  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount e!`i3KYn"  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges PH"%kCI:  
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支票换现金||兑现to cash a cheque @o^Ww  
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保证兑现to certify a cheque Jwp7gYZ  
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填写支票数额to fill up a cheque JRFtsio*  
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开发支票to make out a cheque :EH=_"  
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签发支票,开立支票to draw a cheque||to issue a cheque :LTN!jj  
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透支支票to overdraw a cheque *kVV+H<X|b  
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请付票款||清付票款to pay a cheque||to honour a cheque w:l "\Tm  
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支票退票to dishonour a cheque m3ff;,  
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拒付支票to refuse a cheque H:G1BZjq  
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拒付支票to stop payment of a cheque smLQS+UE  
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请给出票人R/D||refer to drawer gNhQD*+>{  
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文字与数字不一致words and figures differ {_Gs*<.  
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停止付款payment stopped ^ K E%C;u  
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支票毁损cheque mutilated W8!Qv8rf  
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汇款||寄钱to remit||to send money Z*2Vpnqh\  
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空头汇票accommodation bill {3{"8-18  
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原始汇票original bill \`\ZTZni  
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改写||换新票据renewed bill fn 6J *[`  
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即期汇票sight bill||bill on demand Y~E`9  
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…days after date||…days after date…日后付款 WPG(@zD  
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…months after date||…months after date…月后付款 oW Nh@C  
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见票后…月付款…months after sight||…months sight #@~+HC=  
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同组票据set of bills K_ ~"}  
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单张汇票sola of exchange||sole of exchange /j|G(vt5  
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远期汇票usance bill||bill at usance ndz]cx  
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长期汇票long bill t*T2Z-!P  
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短期汇票short bill ],a5)kV  
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逾期汇票overdue bill 5ZK@`jkE  
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宽限日期days of grace q):5JXql~  
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电汇telegraphic transfer (T.T) \2"I;  
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邮汇postal order||postal note (Am.)||post office order||money order z'\_ja j^  
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本票promissory note (P/N) kZZh"#W: L  
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押汇负责书||押汇保证书letter of hypothecation f@DYN!Z_m  
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副保||抵押品||付属担保物collateral security =L:4i\4  
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担保书trust receipt||letter of indemnity /bi[ e9R  
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承兑||认付acceptance v ` 7RCg`  
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单张承兑general acceptance l q&wXi  
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有条件承兑qualified acceptance 4 G-wd  
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附条件认付conditional acceptance V=V:SlS9|  
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部分认付partial acceptance   yo )%J  
    
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