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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。   w `d9" n  
会计报表statement of account Y evd h<  
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往来帐目account current mIrN~)C4\  
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现在往来帐||存款额current accout wLI1qoDM  
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销货帐account sales p/LV^T Q  
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共同计算帐项joint account !w/fw Oo  
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未决帐项outstanding account @|w/`!}9q  
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贷方帐项credit account||creditor account %)d7iT~M  
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借方帐项debit account||debtor account 805oV(-  
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应付帐||应付未付帐account payable c1R[Hck  
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应收帐||应收未收帐account receivable muK.x7zyl  
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未决帐||老帐old account JXt_  
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现金帐cash account F]<2nb7  
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暂记帐||未定帐suspense account Pv)^L  
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过期帐||延滞帐overdue account||pastdue account /Q89y[  
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杂项帐户sundry account VT ~%);.#  
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详细帐单||明细表detail account HvZSkq ^  
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呆帐bad account D=.Ob<m`Z  
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会计薄||帐薄account-book hOFvM&$  
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营业报告书||损益计算表account of budiness||business report z/p^C~|}  
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借贷细帐||交验帐account rendered *mYGs )|  
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与…有交易to have an account with gnb+i`  
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作成会计帐||有往来帐项to make out an account with WZTv  
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清算||清理债务to make up an account -?IF'5z  
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清洁帐目||与…停止交易to close ones account with :eevc7  
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结清差额to balance the account with X V)ctF4  
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清算to settle an account||to liquidate an account||to square an account Y%r>=Jvu6  
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审查帐目||监查帐目to audit an account $ma@z0%8}  
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转入A的帐户to charge the amount to As account (>lH=&%zj  
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以计帐方式付款to pay on account ETdN<}m  
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代理某人||为某人on ones account||on account of one z('t#J !b  
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为自己计算||独立帐目on ones own account 1vJj?Uqc  
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由某人收益并负风险on ones account and risk||for ones account and risk 'tX}6wurf  
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由某人负担for ones account||for account of one Jq8v69fyQ  
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按某人指示||列入某人帐户by order and for account of one $gL^\(_3H  
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列入5月份帐目for May account nXjSf  
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编入某中帐项下to pass to the account of||to place to the account of p )WRsJ8  
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寄出清算书to send in an account||to send in render an account \vS > jB  
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记名支票||认人支票cheque to order #wkSru&LS  
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到期支票antedated cheque `_BmVms  
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未到期支票postdated cheque X}ihYM3y/  
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保付支票certified cheque {CFy %  
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未获兑现支票,退票returned cheque A.RG8"  
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横线支票crossed cheque `B$Pk0>5r  
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空白支票blank cheque j+>N&.zs  
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失效支票,过期支票stale cheque xqauSW  
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普通支票open cheque EoS6t  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 7ZUS  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges WHu[A/##']  
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清理票款to clear a cheque lg{M\ +  
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支票上划线to cross a cheque /4upw`35]  
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开发支票to make out a cheque `9A`pC  
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签发支票,开立支票to draw a cheque||to issue a cheque X9C:AGbp  
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透支支票to overdraw a cheque |lyspD  
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背书支票to endorse a cheque A[^k4 >  
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请付票款||清付票款to pay a cheque||to honour a cheque f{|n/j;n=C  
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支票退票to dishonour a cheque th5UzpB4  
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拒付支票to refuse a cheque XMaw:Fgr  
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拒付支票to stop payment of a cheque N5tFEV'G  
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文字与数字不一致words and figures differ 5{-54mwo  
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停止付款payment stopped }3-`e3  
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支票毁损cheque mutilated ]zI*}(adu  
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汇款||寄钱to remit||to send money HUel  
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寄票供取款||支票支付to send a cheque for payment $-39O3  
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原始汇票original bill <qBM+m$|)  
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改写||换新票据renewed bill 43!E>mq  
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即期汇票sight bill||bill on demand `F_R J.g*p  
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…days after date||…days after date…日后付款 L^Fb;sJYI  
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…months after date||…months after date…月后付款 N^'(`"J s  
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见票后…日付款…days after sight||…days sight 7 LiyA<  
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见票后…月付款…months after sight||…months sight JHJ]BMm  
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同组票据set of bills @u:q#b  
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单张汇票sola of exchange||sole of exchange -(zw80@&  
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长期汇票long bill 'wo}1^V  
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短期汇票short bill fjm 3X$tR  
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逾期汇票overdue bill e4;h*IQK  
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宽限日期days of grace ]!2[kA-  
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邮汇postal order||postal note (Am.)||post office order||money order Kn}Y7B{  
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本票promissory note (P/N) Sb`SJ):x  
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押汇负责书||押汇保证书letter of hypothecation i1!Y {  
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副保||抵押品||付属担保物collateral security m[Qr>="  
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担保书trust receipt||letter of indemnity (mx}6A  
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承兑||认付acceptance ?]>;Wr  
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单张承兑general acceptance QG09=GQ  
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有条件承兑qualified acceptance )~#3A@  
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附条件认付conditional acceptance h-\+# .YP  
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部分认付partial acceptance   (>gb9n  
    
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