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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。   Qr%Jm{_o  
会计报表statement of account UdW(\%  
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往来帐目account current !GGGh0Bj  
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现在往来帐||存款额current accout rYFau1  
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销货帐account sales G P[r^Z  
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共同计算帐项joint account s >VEuLY*  
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未决帐项outstanding account  4SffP/  
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贷方帐项credit account||creditor account }S vw ,c  
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借方帐项debit account||debtor account /"Yx@n  
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应付帐||应付未付帐account payable r[v-?W '  
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应收帐||应收未收帐account receivable pH\^1xj =  
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过期帐||延滞帐overdue account||pastdue account +mc [S  
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杂项帐户sundry account ^Ti_<<X  
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详细帐单||明细表detail account _%'L@[ H  
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会计项目title of account 3`A>j"  
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会计薄||帐薄account-book D XV@DQ  
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营业报告书||损益计算表account of budiness||business report ryxYcEM0  
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借贷细帐||交验帐account rendered bMN@H\Ek  
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明细帐account stated ]~-*hOcQ4  
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与…银行建立交易to keep account with wV\%R,bZj  
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继续记帐to keep account M`GP^Ta  
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与…有交易to have an account with i +f7  
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作成会计帐||有往来帐项to make out an account with E&*: jDg  
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清算||清理债务to make up an account |h}B{D  
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结帐to close an account =SAV|  
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结清差额to balance the account with 3HZ~.  
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清算to settle an account||to liquidate an account||to square an account kneuV8+(5  
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审查帐目||监查帐目to audit an account %,\=s.~1  
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为自己计算||独立帐目on ones own account +5!&E7bcd  
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由某人收益并负风险on ones account and risk||for ones account and risk Vi?q>:E:  
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按某人指示||列入某人帐户by order and for account of one : "Y*<=x#2  
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列入5月份帐目for May account `JB?c  
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编入某中帐项下to pass to the account of||to place to the account of Qkcjr]#^$  
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寄出清算书to send in an account||to send in render an account ICC%,$C~l  
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支票薄cheque book l(;Kij  
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不记名支票cheque to bearer||bearer cheque X5LBEOG  
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记名支票||认人支票cheque to order t.p~\ 6Yi  
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到期支票antedated cheque V#REjsf,t-  
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未到期支票postdated cheque AN!s{7V3  
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保付支票certified cheque 0:w"M<80  
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未获兑现支票,退票returned cheque |L2SFB?d=  
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横线支票crossed cheque ls@i".[  
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空白支票blank cheque a~'a  
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失效支票,过期支票stale cheque 9eH$XYy  
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普通支票open cheque z`:lc F{V  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Y1]n^  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ."9];)2rx  
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清理票款to clear a cheque "1%5,  
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保证兑现to certify a cheque oz,e/v8~  
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填写支票数额to fill up a cheque ~{jcH  
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支票上划线to cross a cheque z*a:L}$  
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开发支票to make out a cheque Sy0$z39  
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签发支票,开立支票to draw a cheque||to issue a cheque LGw$v[wb  
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透支支票to overdraw a cheque (&F ,AY3A  
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背书支票to endorse a cheque {+Rog/;S'  
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请付票款||清付票款to pay a cheque||to honour a cheque a6)BqlJ  
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支票退票to dishonour a cheque HMh"}I2n  
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拒付支票to refuse a cheque *V8<:OG|e  
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拒付支票to stop payment of a cheque 8c9*\S  
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见票即付持票人payable to bearer Z`ID+  
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支付指定人payable to order 7:plQ !7^  
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已过期||无效out of date||stale MyJ %`@+1  
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请给出票人R/D||refer to drawer L*xhGoC=  
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时间已过effects not cleared BKCA <  
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停止付款payment stopped aH)}/n  
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支票毁损cheque mutilated XKj|f`  
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汇款||寄钱to remit||to send money ;w{tv($$  
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寄票供取款||支票支付to send a cheque for payment QO<jI#  
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国内汇票inland Bill 8bTn^!1  
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空头汇票accommodation bill :}He\V  
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原始汇票original bill VQc_|z_ s  
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改写||换新票据renewed bill lUOF4U&r  
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即期汇票sight bill||bill on demand ;,hwZZA  
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…days after date||…days after date…日后付款 , Rk9N  
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…months after date||…months after date…月后付款 sQYkQ81  
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见票后…日付款…days after sight||…days sight 7BE>RE=)  
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见票后…月付款…months after sight||…months sight `LrHKb aP  
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同组票据set of bills ${<%" hR$  
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长期汇票long bill r)Ma3FL0;  
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短期汇票short bill wy<\Tg^J  
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逾期汇票overdue bill oK9( /v  
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宽限日期days of grace qFicBpB  
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电汇telegraphic transfer (T.T) |.(dq^  
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邮汇postal order||postal note (Am.)||post office order||money order !eGC6o}f  
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本票promissory note (P/N) MS nG3]{z  
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押汇负责书||押汇保证书letter of hypothecation VRVO-Sk  
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副保||抵押品||付属担保物collateral security nyX2|m&  
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担保书trust receipt||letter of indemnity jkQ*D(;p  
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承兑||认付acceptance ~jWn4 \  
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单张承兑general acceptance Z@yW bjE7Z  
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有条件承兑qualified acceptance $6qh| >z.  
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附条件认付conditional acceptance a`wc\T^  
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部分认付partial acceptance   zp6C3RG(  
    
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