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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。   eiI}:5~ /g  
会计报表statement of account =9FY;9  
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往来帐目account current )nJs9}( 0  
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现在往来帐||存款额current accout IIUoB!`  
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销货帐account sales 8-UlbO6  
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共同计算帐项joint account >`Gys8T  
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未决帐项outstanding account #GT/Q3{C  
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贷方帐项credit account||creditor account  v4=9T<[  
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借方帐项debit account||debtor account l_5]~N  
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应付帐||应付未付帐account payable ob05:D_bc9  
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应收帐||应收未收帐account receivable I9rWut@+  
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过期帐||延滞帐overdue account||pastdue account c u*8,*FU  
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杂项帐户sundry account 9"hH2jc  
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详细帐单||明细表detail account F|pM$Kd`  
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呆帐bad account NU[{ANbl  
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会计薄||帐薄account-book %d?.v_Hu0  
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借贷细帐||交验帐account rendered "3Y(uN  
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明细帐account stated eka<mq|W  
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与…银行建立交易to keep account with *G rYB6MT  
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与…有交易to have an account with L5[{taZ,  
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结帐to close an account ;F_pF+&q  
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清理未付款to ask an account||to demand an account .Gt_~x  
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结清差额to balance the account with {8* d{0l  
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清算to settle an account||to liquidate an account||to square an account zJ6""38Pr  
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审查帐目||监查帐目to audit an account ID: tTltcc  
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转入A的帐户to charge the amount to As account h! Bg} B~  
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以计帐方式付款to pay on account Zg%tN#6y  
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由某人收益并负风险on ones account and risk||for ones account and risk W#+f2 RR  
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按某人指示||列入某人帐户by order and for account of one O/U?Wq  
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寄出清算书to send in an account||to send in render an account $KQ q~|  
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记名支票||认人支票cheque to order =%<, ^2o  
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未到期支票postdated cheque f] #\&"  
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普通支票open cheque =4MTb_  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount TG}owG]]  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges z )'9[t  
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保证兑现to certify a cheque i8V\x>9  
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支票上划线to cross a cheque bI &<L O  
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开发支票to make out a cheque #"4ioTL2  
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签发支票,开立支票to draw a cheque||to issue a cheque 9VxM1-8Gs  
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请付票款||清付票款to pay a cheque||to honour a cheque /xk7Z q  
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支票退票to dishonour a cheque -'$ob~*  
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拒付支票to stop payment of a cheque bgor W"'  
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停止付款payment stopped {xTq5`&gT  
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支票毁损cheque mutilated rbd0`J9fq  
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汇款||寄钱to remit||to send money TUp\,T^2  
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寄票供取款||支票支付to send a cheque for payment [PIMG2"G  
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空头汇票accommodation bill gN/!w:  
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原始汇票original bill .F ?ww}2p]  
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改写||换新票据renewed bill 12^uu)6Xm,  
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即期汇票sight bill||bill on demand sPK]:i C  
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…days after date||…days after date…日后付款 !>Nlp,r&~  
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…months after date||…months after date…月后付款 AON |b\?  
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见票后…月付款…months after sight||…months sight  C6gSj1  
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单张汇票sola of exchange||sole of exchange Y5 E0n(Z  
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远期汇票usance bill||bill at usance H'S~GP4D  
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长期汇票long bill M0m%S:2  
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短期汇票short bill O4-#)#-)S~  
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逾期汇票overdue bill UVXruH  
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宽限日期days of grace CV |Ae [  
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电汇telegraphic transfer (T.T) djf8FNnn  
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邮汇postal order||postal note (Am.)||post office order||money order UHY)+6qt]  
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本票promissory note (P/N) }f> 81[^  
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押汇负责书||押汇保证书letter of hypothecation (Vey]J  
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副保||抵押品||付属担保物collateral security El`G<esX  
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担保书trust receipt||letter of indemnity 5'Mw{`  
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承兑||认付acceptance Pw|/PfG  
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单张承兑general acceptance cCtd\/ \  
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有条件承兑qualified acceptance '@^<c#h]=  
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附条件认付conditional acceptance pv|D{39Hs  
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部分认付partial acceptance   $I@. <J*  
    
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