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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。    Qp>Q-+e0  
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未决帐项outstanding account SYTzJK@vZJ  
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借方帐项debit account||debtor account <$ Ar*<,6  
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详细帐单||明细表detail account vd9><W  
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会计薄||帐薄account-book hX]vZR&R  
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营业报告书||损益计算表account of budiness||business report [dL4u^]{  
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借贷细帐||交验帐account rendered >9(lFh0P  
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明细帐account stated o64&BpCK  
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与…银行建立交易to keep account with b:Dr _|  
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继续记帐to keep account CEE`nn  
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与…有交易to have an account with c.Pyt  
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清算||清理债务to make up an account !dYkvoQNn  
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清洁帐目||与…停止交易to close ones account with JNRG [j  
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结帐to close an account 0Np }O=>  
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结清差额to balance the account with z, [4 BM  
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清算to settle an account||to liquidate an account||to square an account $%"i|KTsv:  
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审查帐目||监查帐目to audit an account 8MGtJ'.  
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为自己计算||独立帐目on ones own account &WE|9  
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由某人收益并负风险on ones account and risk||for ones account and risk pw" !iG}  
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列入5月份帐目for May account <|[G=GA\S!  
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编入某中帐项下to pass to the account of||to place to the account of B:#5U85m  
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寄出清算书to send in an account||to send in render an account GOuBNaU {  
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持票人cheque holder V}gP'f07zy  
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不记名支票cheque to bearer||bearer cheque Syv[ [Ek  
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记名支票||认人支票cheque to order gq9IJ  
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到期支票antedated cheque C+ibLS4i  
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未到期支票postdated cheque >Y,3EI\  
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保付支票certified cheque K5l#dl_T  
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未获兑现支票,退票returned cheque bz5",8Mn  
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横线支票crossed cheque &"X6s%ZH|  
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普通支票open cheque ZHPsGHA  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount FN$ hEc!  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges [,GXA)j  
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支票换现金||兑现to cash a cheque {?a9>g-BW  
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清理票款to clear a cheque mtfyhFk  
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保证兑现to certify a cheque ETu7G5?  
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填写支票数额to fill up a cheque wu*WA;FnA  
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开发支票to make out a cheque T7;)HFGeW  
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签发支票,开立支票to draw a cheque||to issue a cheque FswMEf-|  
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透支支票to overdraw a cheque V07x+ovq  
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拒付支票to refuse a cheque C# r_qn  
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拒付支票to stop payment of a cheque ^&uWAQohL  
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汇款||寄钱to remit||to send money +V'r >C:  
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寄票供取款||支票支付to send a cheque for payment gwqK`ww  
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收款人a remittee Ow^%n(Ezh  
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空头汇票accommodation bill 'K"*4B^3  
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原始汇票original bill He*L"VpWv  
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改写||换新票据renewed bill 1 `AE]  
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即期汇票sight bill||bill on demand 1lQ1 0J  
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…days after date||…days after date…日后付款 x}[` -  
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…months after date||…months after date…月后付款 &ivIv[LV  
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见票后…日付款…days after sight||…days sight {ULnQ 6@  
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见票后…月付款…months after sight||…months sight TExlGAHo+O  
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同组票据set of bills A~>=l=  
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单张汇票sola of exchange||sole of exchange 5S? yj  
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长期汇票long bill D=vq<X'  
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短期汇票short bill ;p ('cwU%  
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逾期汇票overdue bill buXG32;  
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宽限日期days of grace WU\bJ}  
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电汇telegraphic transfer (T.T) Qg!*=<b  
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邮汇postal order||postal note (Am.)||post office order||money order 9a%@j ]  
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本票promissory note (P/N) !e `=UZe1  
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押汇负责书||押汇保证书letter of hypothecation Kj 8 W  
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副保||抵押品||付属担保物collateral security {B.]w9  
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担保书trust receipt||letter of indemnity x^2/jUc#B  
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承兑||认付acceptance 2kq@*}ys  
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单张承兑general acceptance O Zm[i H  
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有条件承兑qualified acceptance ZMg9Qt  
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附条件认付conditional acceptance N|2  
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部分认付partial acceptance   / i2-h  
    
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