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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。   J(A+mYr{:  
会计报表statement of account 5kADvi.  
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往来帐目account current Vt-V'`Y  
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现在往来帐||存款额current accout Y![8-L|Q  
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销货帐account sales Do5{t'm3  
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共同计算帐项joint account _Y$v=!fY&  
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未决帐项outstanding account [?(qhp!  
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贷方帐项credit account||creditor account 8ZJ6~~h  
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借方帐项debit account||debtor account l E* .9T  
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应付帐||应付未付帐account payable ?%/*F<UVQ  
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应收帐||应收未收帐account receivable =/4}!B/  
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新交易||新帐new account q!q=axfMD  
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暂记帐||未定帐suspense account SK_N|X].  
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过期帐||延滞帐overdue account||pastdue account cO-^#di  
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杂项帐户sundry account *O-m:M!eA  
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详细帐单||明细表detail account ={{q_G\WD  
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营业报告书||损益计算表account of budiness||business report &VVvZ@X;  
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借贷细帐||交验帐account rendered %O>_$ 4q  
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明细帐account stated {%X[Snv  
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与…银行建立交易to keep account with uecjR8\e  
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作成会计帐||有往来帐项to make out an account with byJ[1UK  
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清算||清理债务to make up an account N !13QI H  
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结帐to close an account R%;dt<Dh  
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清理未付款to ask an account||to demand an account eo4v[V&  
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结清差额to balance the account with *g 2N&U  
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清算to settle an account||to liquidate an account||to square an account oo!JAv}~  
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审查帐目||监查帐目to audit an account 6 kAXE\T  
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检查帐目to examine an account &+8cI^ kp  
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以计帐方式付款to pay on account IVSd,AR7yY  
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由某人收益并负风险on ones account and risk||for ones account and risk $r m fE  
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由某人负担for ones account||for account of one f;%\4TH ?  
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编入某中帐项下to pass to the account of||to place to the account of {/SLDyf%Z  
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寄出清算书to send in an account||to send in render an account G,JNUok  
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支票陈票人cheque drawer W=@] YI  
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不记名支票cheque to bearer||bearer cheque 1dahVc1W  
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记名支票||认人支票cheque to order j=~c( B  
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到期支票antedated cheque WN%KA TA  
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未到期支票postdated cheque bhWH  
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保付支票certified cheque 'Bv)UfZ  
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未获兑现支票,退票returned cheque 2po>%Cp  
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空白支票blank cheque D+ )R_  
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普通支票open cheque Uczb"k5  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount K2u$1OKv  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges nK" XyZ&  
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支票换现金||兑现to cash a cheque MifPZQ  
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清理票款to clear a cheque %ifq4'?Z   
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保证兑现to certify a cheque Nl3@i`;  
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填写支票数额to fill up a cheque UUf-G0/P  
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支票上划线to cross a cheque uK:?6>H  
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开发支票to make out a cheque rHir> p  
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签发支票,开立支票to draw a cheque||to issue a cheque RGw=!0V  
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透支支票to overdraw a cheque cK;,=\  
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背书支票to endorse a cheque dPdodjSu,!  
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请付票款||清付票款to pay a cheque||to honour a cheque z%Xz*uu(|  
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支票退票to dishonour a cheque IA\CBwiLj  
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拒付支票to refuse a cheque _B@=fY(g!  
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拒付支票to stop payment of a cheque Osb#<9{}  
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请给出票人R/D||refer to drawer *SW.K{{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %^e~;i=2  
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时间已过effects not cleared >Oary   
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停止付款payment stopped W<J".2D  
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支票毁损cheque mutilated 3Uzb]D~u  
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汇款||寄钱to remit||to send money 5hNjJqu  
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寄票供取款||支票支付to send a cheque for payment +&LzLF.bK  
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寄款人a remitter [kdt]+'+  
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跟单汇票documentary bill K".\QF,:  
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空头汇票accommodation bill m'Jk!eo  
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原始汇票original bill \Mk;Y  
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改写||换新票据renewed bill "=l<%em  
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即期汇票sight bill||bill on demand D]+0X8@kH7  
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…days after date||…days after date…日后付款 */gm! :Ym  
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…months after date||…months after date…月后付款 x`'2oz=,F4  
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见票后…日付款…days after sight||…days sight {I s?>m4  
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见票后…月付款…months after sight||…months sight )A]E:]2  
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单张汇票sola of exchange||sole of exchange #4h_(Y  
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长期汇票long bill jKV,i?  
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短期汇票short bill YH`/;H=$G/  
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逾期汇票overdue bill 4kO[|~#  
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宽限日期days of grace *JXiOs  
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电汇telegraphic transfer (T.T) mLM$dk3  
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邮汇postal order||postal note (Am.)||post office order||money order B\&;eZY'G  
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本票promissory note (P/N) 8XwAKN:f  
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押汇负责书||押汇保证书letter of hypothecation r@+IDW.=9  
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副保||抵押品||付属担保物collateral security FKflN  
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担保书trust receipt||letter of indemnity 0 3L"W^gc  
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承兑||认付acceptance -bSe=09;S|  
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单张承兑general acceptance vTYI ez`g  
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有条件承兑qualified acceptance ^z3-$98=A  
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附条件认付conditional acceptance /zn|?Y[  
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部分认付partial acceptance   0~RsdQGqC  
    
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