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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。   Gi,4PD-ro  
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现在往来帐||存款额current accout {0\9HI@  
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销货帐account sales -~^sSLrbP  
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共同计算帐项joint account Vv*](iM  
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未决帐项outstanding account N$P\$  
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贷方帐项credit account||creditor account 6rN.)dL.#N  
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借方帐项debit account||debtor account uS5AD h  
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应付帐||应付未付帐account payable {z |+ .D  
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应收帐||应收未收帐account receivable @ [%K D  
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未决帐||老帐old account Lm'+z97  
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现金帐cash account QNGp+xUHJ9  
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过期帐||延滞帐overdue account||pastdue account 2Wr^#PY60  
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杂项帐户sundry account gB]jLe  
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详细帐单||明细表detail account bRK\Tua 6  
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会计项目title of account D+{& zo  
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会计薄||帐薄account-book b;5 M$  
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营业报告书||损益计算表account of budiness||business report 5RyxVC0<  
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借贷细帐||交验帐account rendered /4KHf3Nr  
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与…银行建立交易to keep account with mSGpxZ,IE  
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继续记帐to keep account p5l|qs  
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与…有交易to have an account with "^wIixOH5  
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作成会计帐||有往来帐项to make out an account with O+]'*~a  
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清理未付款to ask an account||to demand an account dA<_`GFR  
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结清差额to balance the account with g |H  
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清算to settle an account||to liquidate an account||to square an account wN^^_  
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审查帐目||监查帐目to audit an account &h_Y?5kK  
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检查帐目to examine an account c'mg=jH  
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以计帐方式付款to pay on account &eqqgLz  
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由某人收益并负风险on ones account and risk||for ones account and risk >[:qJ|i%  
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列入5月份帐目for May account R %q:].  
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寄出清算书to send in an account||to send in render an account aof'shS8  
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记名支票||认人支票cheque to order j]` hy"  
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到期支票antedated cheque GoH.0e Q^  
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未到期支票postdated cheque %++S;#)~  
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保付支票certified cheque %e)vl[:}  
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未获兑现支票,退票returned cheque ?I:_FT  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount V\FlKC   
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Vhb~kI!x  
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保证兑现to certify a cheque 3=UufI  
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填写支票数额to fill up a cheque |c-`XC2g  
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支票上划线to cross a cheque \S~<C[P  
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开发支票to make out a cheque qzo)\,  
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签发支票,开立支票to draw a cheque||to issue a cheque o+R(ux"  
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透支支票to overdraw a cheque R9+f^o` W  
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请付票款||清付票款to pay a cheque||to honour a cheque %U1HvmyK  
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即期汇票sight bill||bill on demand igsJa1F  
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长期汇票long bill SqTO~zGC  
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逾期汇票overdue bill cTFyF)  
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邮汇postal order||postal note (Am.)||post office order||money order K.n #;|  
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本票promissory note (P/N) <*~vZT i(  
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押汇负责书||押汇保证书letter of hypothecation {n=)<w  
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副保||抵押品||付属担保物collateral security !-%i" a  
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担保书trust receipt||letter of indemnity /i$E|[  
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承兑||认付acceptance kN >%y&cK  
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单张承兑general acceptance z _~f/  
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有条件承兑qualified acceptance M2_sxibI  
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附条件认付conditional acceptance $R%xeih1fz  
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部分认付partial acceptance   ,5HQHo@  
    
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