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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。   uX[O,l^}  
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往来帐目account current =cdh'"XN  
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销货帐account sales [ur H a  
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未决帐项outstanding account ]@*tfz\YaH  
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贷方帐项credit account||creditor account {hx W,mmA  
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借方帐项debit account||debtor account _kh>Z  
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应付帐||应付未付帐account payable /r-8T>m  
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应收帐||应收未收帐account receivable :OHSxb>[  
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新交易||新帐new account N].4"0Jv-D  
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未决帐||老帐old account 'w}p[(  
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过期帐||延滞帐overdue account||pastdue account 9MT3T?IS  
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杂项帐户sundry account XYts8}y5  
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详细帐单||明细表detail account PzLJ/QER  
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呆帐bad account aF!WIvir  
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营业报告书||损益计算表account of budiness||business report JxHv<p[  
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借贷细帐||交验帐account rendered p=vV4C:  
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与…银行建立交易to keep account with 8RU.}PD  
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继续记帐to keep account UhdqY]  
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与…有交易to have an account with 9$wAm89  
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清算||清理债务to make up an account B$j' /e-Zk  
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结帐to close an account dXK-&Po'  
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清理未付款to ask an account||to demand an account wV>c" J  
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结清差额to balance the account with e=L*&X  
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清算to settle an account||to liquidate an account||to square an account QF&6?e06p0  
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审查帐目||监查帐目to audit an account GFt1  
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检查帐目to examine an account ~bGC/I;W>  
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寄出清算书to send in an account||to send in render an account 3>M.]w6{  
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不记名支票cheque to bearer||bearer cheque M/l95fp   
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到期支票antedated cheque GRy4cb2  
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未到期支票postdated cheque s<,"Hsh^CR  
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保付支票certified cheque .jCk#@+  
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未获兑现支票,退票returned cheque %![4d;Z%x  
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横线支票crossed cheque 9a-]T=5Ee  
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空白支票blank cheque RR8U Cv  
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失效支票,过期支票stale cheque hY)YX,f=S  
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普通支票open cheque g}^4^88=a  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount CR P7U  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ;H`=):U  
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保证兑现to certify a cheque f'8B[&@L  
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填写支票数额to fill up a cheque q_OY sg  
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开发支票to make out a cheque P*?d6v,r  
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签发支票,开立支票to draw a cheque||to issue a cheque [J[ysW})W  
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透支支票to overdraw a cheque QH~8 aE_i  
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拒付支票to refuse a cheque  P %U9S  
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拒付支票to stop payment of a cheque Zip K;!9by  
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支票毁损cheque mutilated NB6h/0*v  
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汇款||寄钱to remit||to send money gt~2Br4  
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寄票供取款||支票支付to send a cheque for payment $A!h=]  
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收款人a remittee ny? m&;^r:  
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即期汇票sight bill||bill on demand x#VUEu]8  
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…days after date||…days after date…日后付款 iC2nHZ*,  
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见票后…日付款…days after sight||…days sight <5vB{)Tq  
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见票后…月付款…months after sight||…months sight 2![W N*N>O  
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同组票据set of bills 3(p6ak2lv  
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单张汇票sola of exchange||sole of exchange oF^hq-xcP  
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长期汇票long bill ') y~d  
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短期汇票short bill 3<V!y&a  
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逾期汇票overdue bill ZfikNQU9r  
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宽限日期days of grace Ma#-'J  
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电汇telegraphic transfer (T.T) I j_`= w<  
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邮汇postal order||postal note (Am.)||post office order||money order  Hm*#HT%#  
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本票promissory note (P/N) %L.+r!.  
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押汇负责书||押汇保证书letter of hypothecation 4/|=0TC;  
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副保||抵押品||付属担保物collateral security &pz8vWCk  
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担保书trust receipt||letter of indemnity bHnQLJ  
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承兑||认付acceptance P+UK@~D+G  
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单张承兑general acceptance  .@Cshj  
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有条件承兑qualified acceptance !TF VBK  
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附条件认付conditional acceptance D~:fn|/Brp  
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部分认付partial acceptance   9':$!Eoq  
    
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