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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。   |`2RShu  
会计报表statement of account WUe{vV#S'0  
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往来帐目account current 6$Xzpg(o  
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现在往来帐||存款额current accout eCU :Q  
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销货帐account sales s^G.]%iU  
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共同计算帐项joint account #Yj1w  
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未决帐项outstanding account h,u, ^ r  
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贷方帐项credit account||creditor account Ct<udO  
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借方帐项debit account||debtor account Y1W1=Uc uk  
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应付帐||应付未付帐account payable TTX5EDCrC  
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应收帐||应收未收帐account receivable $kdB |4C  
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新交易||新帐new account 5FPM`hLT  
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未决帐||老帐old account  twHVv  
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现金帐cash account Wq D4YGN  
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流水帐running account T[w]o}>cW  
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暂记帐||未定帐suspense account ONB{_X?  
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过期帐||延滞帐overdue account||pastdue account a_^\=&?'  
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杂项帐户sundry account X&.ArXn*  
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详细帐单||明细表detail account 8?B!2  
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呆帐bad account + B,}Qr  
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会计项目title of account :;%2BSgFU  
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会计薄||帐薄account-book >mbHy<<  
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营业报告书||损益计算表account of budiness||business report CCs%%U/=  
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借贷细帐||交验帐account rendered OR P\b  
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明细帐account stated 5ORo3T%  
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与…银行建立交易to keep account with ~gJwW+  
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继续记帐to keep account ~Py`P'+  
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与…有交易to have an account with w?PkO p  
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作成会计帐||有往来帐项to make out an account with 8L=HW G!1  
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清算||清理债务to make up an account 1/B>XkCJ  
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清洁帐目||与…停止交易to close ones account with f3l&3hC  
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结帐to close an account f].h^ ~.q  
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清理未付款to ask an account||to demand an account D(op)]8  
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结清差额to balance the account with VOsR An/N  
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清算to settle an account||to liquidate an account||to square an account un"Gozmt5  
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审查帐目||监查帐目to audit an account PCee<W_%YE  
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检查帐目to examine an account 6dr%;Wp  
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代理某人||为某人on ones account||on account of one vzAaxk%  
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为自己计算||独立帐目on ones own account SYJD?&C;  
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由某人收益并负风险on ones account and risk||for ones account and risk .o^l z 9:  
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由某人负担for ones account||for account of one 7M~K,E(7~  
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按某人指示||列入某人帐户by order and for account of one )F>#*P  
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列入5月份帐目for May account n0 {i&[I~+  
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编入某中帐项下to pass to the account of||to place to the account of sY Qk  
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寄出清算书to send in an account||to send in render an account 'G4ICtHQ  
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不记名支票cheque to bearer||bearer cheque *zvx$yJ?  
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记名支票||认人支票cheque to order g7`LEF <A  
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到期支票antedated cheque q ^N7 I@Y  
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未到期支票postdated cheque @9RM9zK.q  
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保付支票certified cheque Zt{[ *~  
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未获兑现支票,退票returned cheque  {Gk1vcq  
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空白支票blank cheque v$wIm,j  
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普通支票open cheque })Vi  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount }|NCboM^_  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 5Yq@;e  
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保证兑现to certify a cheque 'I6i ,+D/q  
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支票上划线to cross a cheque j{+.tIzpq[  
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开发支票to make out a cheque =W!/Z%^*8  
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签发支票,开立支票to draw a cheque||to issue a cheque u <v7;dF|s  
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支票退票to dishonour a cheque v_GUNRs  
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拒付支票to stop payment of a cheque mrtb*7`$  
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停止付款payment stopped r_A$DaC]  
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支票毁损cheque mutilated Z4ImV~m  
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汇款||寄钱to remit||to send money t"oeQ*d%  
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寄票供取款||支票支付to send a cheque for payment /cP"h!P}~~  
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收款人a remittee KVa  
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国内汇票inland Bill \YrUe1  
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跟单汇票documentary bill X|]A T9W  
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空头汇票accommodation bill ?(_08O  
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原始汇票original bill 44j*KsBf  
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改写||换新票据renewed bill {Ou1KDy#)  
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即期汇票sight bill||bill on demand =~LJ3sIX  
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…days after date||…days after date…日后付款 lNO;O}8  
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…months after date||…months after date…月后付款 A?OQE9'  
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见票后…日付款…days after sight||…days sight {Qj~M <@3  
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见票后…月付款…months after sight||…months sight %^6F_F_jS  
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同组票据set of bills ;8 lfOMf  
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单张汇票sola of exchange||sole of exchange sNFlKQ8)Q  
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远期汇票usance bill||bill at usance ~pky@O#b  
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长期汇票long bill >y+B  
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短期汇票short bill  ZWm6eD  
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逾期汇票overdue bill l;E(I_ i)  
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宽限日期days of grace #B w0,\  
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电汇telegraphic transfer (T.T) =-Ck4e *T  
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邮汇postal order||postal note (Am.)||post office order||money order 7uk[Oy<_  
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本票promissory note (P/N) D)}v@je"yP  
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押汇负责书||押汇保证书letter of hypothecation ?&uu[y  
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副保||抵押品||付属担保物collateral security \}G^\p6?M  
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担保书trust receipt||letter of indemnity A?0Nm{O;3v  
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承兑||认付acceptance Kf-JcBsrT  
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单张承兑general acceptance 6E}qL8'5x  
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有条件承兑qualified acceptance N)Z?Z+ } h  
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附条件认付conditional acceptance -%4,@ x`  
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部分认付partial acceptance   lUMdrt0@z  
    
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