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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。   pb}4{]sI  
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往来帐目account current  G L8 N!,  
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现在往来帐||存款额current accout LAPC L&Z  
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销货帐account sales QliP9-im3  
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共同计算帐项joint account ["XS|"DM  
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未决帐项outstanding account MRL,#+VxA  
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贷方帐项credit account||creditor account Z=CY6Zu7  
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借方帐项debit account||debtor account 3:G94cp5  
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应付帐||应付未付帐account payable XIJ{qrDr  
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应收帐||应收未收帐account receivable 8et.A  
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新交易||新帐new account >"z&KZKI  
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现金帐cash account ?{M!syD<  
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过期帐||延滞帐overdue account||pastdue account Obm@2;^g6  
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杂项帐户sundry account N}2xt)JZz  
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详细帐单||明细表detail account -O=a"G=  
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呆帐bad account 6hs2 B5)+  
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会计项目title of account ToHCS/J59  
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会计薄||帐薄account-book vZns,K#4H\  
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营业报告书||损益计算表account of budiness||business report _ .%\czO  
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借贷细帐||交验帐account rendered C||A[JOS  
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明细帐account stated U$`)|/8  
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与…有交易to have an account with -P5VE0  
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作成会计帐||有往来帐项to make out an account with sa`7_KB  
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结清差额to balance the account with (^eSm]<  
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清算to settle an account||to liquidate an account||to square an account W k'()N  
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审查帐目||监查帐目to audit an account !O)Ruwy  
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以计帐方式付款to pay on account ]m(Uv8/6  
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代理某人||为某人on ones account||on account of one BG~h9.c  
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为自己计算||独立帐目on ones own account 8@Xq ,J  
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由某人收益并负风险on ones account and risk||for ones account and risk ^ {-J Y  
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按某人指示||列入某人帐户by order and for account of one sk$MJSE ~  
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列入5月份帐目for May account L=VJl[DL  
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寄出清算书to send in an account||to send in render an account gx#xB 8n  
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支票薄cheque book 7\rz*  
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持票人cheque holder TPt<(-}W  
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不记名支票cheque to bearer||bearer cheque CQW#o_\  
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记名支票||认人支票cheque to order S2kFdx*Zf  
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到期支票antedated cheque 3u^U\xB  
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未到期支票postdated cheque M^AwOR7<  
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保付支票certified cheque U} ~SY  
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未获兑现支票,退票returned cheque 0D+[W5TB  
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横线支票crossed cheque 'c*Q/C;  
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特别横线special crossing 47 xyS%X  
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空白支票blank cheque zP$0B!9  
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失效支票,过期支票stale cheque gBp,p\ Xc  
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普通支票open cheque }'L7<_  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount .< 7 M4Z  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges b* k=  
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支票换现金||兑现to cash a cheque VBnD:w"z  
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清理票款to clear a cheque 9<0TF+}>  
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保证兑现to certify a cheque RP[^1  
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填写支票数额to fill up a cheque ^u2unZ9BK!  
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支票上划线to cross a cheque %!DdjC&5*  
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开发支票to make out a cheque CCoT  
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签发支票,开立支票to draw a cheque||to issue a cheque <MK4# I1I  
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透支支票to overdraw a cheque `-_kOxe3  
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背书支票to endorse a cheque vciO={M  
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请付票款||清付票款to pay a cheque||to honour a cheque GN1Q\8)o  
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支票退票to dishonour a cheque  Mo'6<"x  
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拒付支票to refuse a cheque C[ma !he  
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拒付支票to stop payment of a cheque $I0&I[_LzK  
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提示要求付款to present for payment P>}OwW  
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文字与数字不一致words and figures differ dKpUw9C#/  
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时间已过effects not cleared 06]%$ -j  
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停止付款payment stopped G'T: l("l  
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支票毁损cheque mutilated z P8rW5/  
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汇款||寄钱to remit||to send money 9jI5bi)  
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寄票供取款||支票支付to send a cheque for payment H;N6X y*~  
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收款人a remittee ipD/dx.  
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国外汇票foreign Bill Z#zXary5s  
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国内汇票inland Bill _F`RwBOjs  
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空头汇票accommodation bill u} |+p+  
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原始汇票original bill y eWB.M~X  
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改写||换新票据renewed bill 6Ao{Aej |  
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即期汇票sight bill||bill on demand z4rg.ai  
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…days after date||…days after date…日后付款 =2/[n8pSsM  
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…months after date||…months after date…月后付款 LfX[(FP  
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见票后…日付款…days after sight||…days sight &6^QFqqW`-  
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见票后…月付款…months after sight||…months sight `J-&Y2_/k  
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同组票据set of bills )BmO[AiOM  
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单张汇票sola of exchange||sole of exchange l [ Navw  
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远期汇票usance bill||bill at usance b|nh 4g  
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长期汇票long bill T*qSk!  
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短期汇票short bill h.)o4(bO  
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逾期汇票overdue bill s'=w/os  
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宽限日期days of grace UBM :.*wN  
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电汇telegraphic transfer (T.T) y\zRv(T=  
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邮汇postal order||postal note (Am.)||post office order||money order /7hC /!@  
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本票promissory note (P/N) r"&VG2c0K  
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押汇负责书||押汇保证书letter of hypothecation C(}N*e1  
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副保||抵押品||付属担保物collateral security Q<T+t0G\O-  
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担保书trust receipt||letter of indemnity u:M)JG  
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承兑||认付acceptance T1i}D"H %  
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单张承兑general acceptance $ $e"[g  
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有条件承兑qualified acceptance !U4<4<+  
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附条件认付conditional acceptance THY=8&x)  
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部分认付partial acceptance   E-Y4TBZ*  
    
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