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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。   a "R7JjH  
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往来帐目account current Sa L"!uAk  
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现在往来帐||存款额current accout `)T&~2n  
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销货帐account sales l';pP^.q  
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贷方帐项credit account||creditor account _K'7(d0z  
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借方帐项debit account||debtor account L1sqU-gt  
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应付帐||应付未付帐account payable !siWEzw  
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应收帐||应收未收帐account receivable 3Hw[s0[$  
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新交易||新帐new account Fi4UaJ3K  
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杂项帐户sundry account 19t{|w<  
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详细帐单||明细表detail account 63 2bN=>  
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会计项目title of account 3<:jx~y>  
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营业报告书||损益计算表account of budiness||business report 33Az$GXFsq  
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借贷细帐||交验帐account rendered `yiC=$*[  
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明细帐account stated aZS7sV28  
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与…银行建立交易to keep account with oUZoj2G1  
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继续记帐to keep account pCi#9=?N  
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与…有交易to have an account with +Vb8f["+-  
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作成会计帐||有往来帐项to make out an account with avQJPB)}Sb  
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结帐to close an account S-Y=-"  
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清理未付款to ask an account||to demand an account i<kD  
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结清差额to balance the account with Z>c3  
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清算to settle an account||to liquidate an account||to square an account f"7O  "6  
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审查帐目||监查帐目to audit an account u0aJu  
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以计帐方式付款to pay on account  $o$ maA0  
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由某人收益并负风险on ones account and risk||for ones account and risk b Q]/?cCYV  
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未到期支票postdated cheque Dc_yM  
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保付支票certified cheque nJo`B4'U  
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未获兑现支票,退票returned cheque ^Y'HaneoM  
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横线支票crossed cheque ~P@Q7T*  
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空白支票blank cheque ](s'L8 (x  
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失效支票,过期支票stale cheque )/wk ( O+  
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普通支票open cheque rsy'q(N[  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount @ g&ct>@y  
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支票换现金||兑现to cash a cheque dfij|>:*0  
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保证兑现to certify a cheque <1t*I!e_  
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填写支票数额to fill up a cheque .8by"?**  
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开发支票to make out a cheque !X;1}  
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签发支票,开立支票to draw a cheque||to issue a cheque 5 4L\Jx  
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请付票款||清付票款to pay a cheque||to honour a cheque 9Ru8~R/\  
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拒付支票to refuse a cheque w-t8C=Z  
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拒付支票to stop payment of a cheque QT>`^/]d  
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时间已过effects not cleared Y[K*57fs  
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停止付款payment stopped ZfgJ.<<  
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支票毁损cheque mutilated  oze&  
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汇款||寄钱to remit||to send money :kf`?u  
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寄票供取款||支票支付to send a cheque for payment By9*1H2R  
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空头汇票accommodation bill PV4 (hj  
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原始汇票original bill NN E<L;u  
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改写||换新票据renewed bill RQ'H$r.7g  
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即期汇票sight bill||bill on demand aP8H`^DFX>  
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…days after date||…days after date…日后付款 HaYE9/xS  
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…months after date||…months after date…月后付款 Ju3*lk/j-  
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见票后…日付款…days after sight||…days sight jGEt+\"/QJ  
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见票后…月付款…months after sight||…months sight yI ld75S`  
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远期汇票usance bill||bill at usance cu% C"  
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长期汇票long bill MH{GR)ng:9  
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短期汇票short bill wQiX<)O  
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逾期汇票overdue bill #F*1V(!  
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宽限日期days of grace FI<q@HF  
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邮汇postal order||postal note (Am.)||post office order||money order vk?skN@  
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本票promissory note (P/N) 9!Ar`Io2@  
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副保||抵押品||付属担保物collateral security PZm:T+5H  
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担保书trust receipt||letter of indemnity (lGaPMEU}  
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承兑||认付acceptance `c69 ?/5  
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单张承兑general acceptance i:cXwQG}B  
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有条件承兑qualified acceptance JGFt0He]  
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附条件认付conditional acceptance UDe |Sb  
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部分认付partial acceptance   d7&eLLx  
    
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