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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。   uXn1 'K<'2  
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往来帐目account current "~sW"n(F_  
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现在往来帐||存款额current accout ~vm%6CABM  
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销货帐account sales I|qo+u)  
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共同计算帐项joint account wr$("A(  
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贷方帐项credit account||creditor account n(1l}TJy  
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借方帐项debit account||debtor account P) Jgs  
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应付帐||应付未付帐account payable xQ f*  
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应收帐||应收未收帐account receivable 0yk]o5a++  
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未决帐||老帐old account Vr3Zu{&2  
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杂项帐户sundry account 2R[:]-b  
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详细帐单||明细表detail account p/ ,=OaVU  
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会计项目title of account y5vvu>nd  
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会计薄||帐薄account-book G?yLo 'Ulo  
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营业报告书||损益计算表account of budiness||business report %:i7s-0w  
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借贷细帐||交验帐account rendered ]>!K 3kB  
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明细帐account stated s9 mx  
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与…银行建立交易to keep account with /l3V3B7  
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与…有交易to have an account with XPc^Tq  
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结帐to close an account }rUN_.n4z  
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结清差额to balance the account with ),%%$G\  
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清算to settle an account||to liquidate an account||to square an account ~7w"nIs<c  
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审查帐目||监查帐目to audit an account +HpA:]#Y  
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检查帐目to examine an account /KaZH R.  
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代理某人||为某人on ones account||on account of one D/gw .XYL  
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为自己计算||独立帐目on ones own account wU36sCo  
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按某人指示||列入某人帐户by order and for account of one B]wk+8SMY.  
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列入5月份帐目for May account &{hL&BLr  
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寄出清算书to send in an account||to send in render an account /t57!&  
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支票薄cheque book AT 3cc  
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到期支票antedated cheque P>C~ i:4n  
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未到期支票postdated cheque w~A{(- dx  
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保付支票certified cheque )gIKH{JYL  
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未获兑现支票,退票returned cheque cWaSn7p!X  
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横线支票crossed cheque pfDc9PMj  
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空白支票blank cheque -`kW&I0  
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失效支票,过期支票stale cheque uK"=i8rs4  
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普通支票open cheque B$fPgW-  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount !Y0Vid  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges }%ojw |  
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支票换现金||兑现to cash a cheque D&&9^t9S  
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保证兑现to certify a cheque N]Y d9tn{  
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开发支票to make out a cheque wY{-BuXv  
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签发支票,开立支票to draw a cheque||to issue a cheque -n~1C {<  
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透支支票to overdraw a cheque T9 E+\D  
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背书支票to endorse a cheque x*\Y) 9Vgy  
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请付票款||清付票款to pay a cheque||to honour a cheque PFlNo` iO  
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支票退票to dishonour a cheque vFzRg5lH  
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拒付支票to refuse a cheque ~f&E7su-6+  
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拒付支票to stop payment of a cheque 4$HhP, gL=  
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时间已过account closed k&M;,e3v6  
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停止付款payment stopped R3f89  
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支票毁损cheque mutilated # " 6Qj'/h  
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汇款||寄钱to remit||to send money etDk35!h~,  
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寄票供取款||支票支付to send a cheque for payment Pjf"CW+A  
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收款人a remittee @}u*|P*  
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国内汇票inland Bill GTPHVp&y  
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跟单汇票documentary bill tyDU @M  
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空头汇票accommodation bill 9 RgVK{F  
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原始汇票original bill <]t%8GB2V  
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改写||换新票据renewed bill  :A_@,Q  
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即期汇票sight bill||bill on demand cGzPI +F  
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…days after date||…days after date…日后付款 q'F+OQb1  
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…months after date||…months after date…月后付款 ^ig' bw+WS  
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见票后…日付款…days after sight||…days sight 13=AW  
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见票后…月付款…months after sight||…months sight s?}e^/"v  
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同组票据set of bills ^A/k)x6  
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单张汇票sola of exchange||sole of exchange D2 eckLT  
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远期汇票usance bill||bill at usance $k% 2J9O  
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长期汇票long bill hx%v+/  
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短期汇票short bill KwSqKI7]0  
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逾期汇票overdue bill l<LI7Z]A  
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宽限日期days of grace .j0$J \:i  
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电汇telegraphic transfer (T.T) WlC:l  
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邮汇postal order||postal note (Am.)||post office order||money order Fj3a.'  
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本票promissory note (P/N) y I  
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押汇负责书||押汇保证书letter of hypothecation k(G^z   
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副保||抵押品||付属担保物collateral security A[{yCn`tM  
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担保书trust receipt||letter of indemnity mL{6L?  
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承兑||认付acceptance Vv=. -&'  
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单张承兑general acceptance #r\4sVg  
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有条件承兑qualified acceptance *P=VFP  
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附条件认付conditional acceptance ~HsJUro  
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部分认付partial acceptance   u `6:5k  
    
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