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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。   ,qV7$u  
会计报表statement of account 6e5A8e8"]  
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往来帐目account current ]y$/~(OW  
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现在往来帐||存款额current accout ajM\\a?  
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未决帐项outstanding account DM\pi9<m  
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贷方帐项credit account||creditor account |GPY bxzc  
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借方帐项debit account||debtor account  fNyXDCl  
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应付帐||应付未付帐account payable I.SMn,N  
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应收帐||应收未收帐account receivable *rV{(%\m  
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过期帐||延滞帐overdue account||pastdue account M%$- c3x  
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杂项帐户sundry account 3A! |M5  
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详细帐单||明细表detail account e%=SgXl2t  
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呆帐bad account WZviC_  
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会计薄||帐薄account-book J)H*tzg  
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营业报告书||损益计算表account of budiness||business report dvAz}3p0]  
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借贷细帐||交验帐account rendered B~YOU 3  
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明细帐account stated +Ur75YPh  
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与…银行开立一户头to open an account with ;O<-4$  
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与…银行建立交易to keep account with A(n3<(O/{Z  
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继续记帐to keep account LMLrH.  
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与…有交易to have an account with ]\/"-Y#4Q  
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作成会计帐||有往来帐项to make out an account with VU+=b+B~m  
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清算||清理债务to make up an account FgMQ=O2  
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清洁帐目||与…停止交易to close ones account with Rt@O@oDI  
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结帐to close an account >1` '5A}s  
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清理未付款to ask an account||to demand an account |fo#pwX  
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结清差额to balance the account with KWM}VZY:Z  
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清算to settle an account||to liquidate an account||to square an account CV 2#G*  
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审查帐目||监查帐目to audit an account d<w]>T5VW  
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检查帐目to examine an account ,V{Bpr  
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转入A的帐户to charge the amount to As account ant2];0p  
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以计帐方式付款to pay on account 7G0;_f{  
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由某人收益并负风险on ones account and risk||for ones account and risk 6o*'Q8h  
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按某人指示||列入某人帐户by order and for account of one V}Oz!  O  
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列入5月份帐目for May account C'jCIL  
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编入某中帐项下to pass to the account of||to place to the account of e)3Mg^  
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寄出清算书to send in an account||to send in render an account fd62m]X  
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不记名支票cheque to bearer||bearer cheque Iv{iJoe;UH  
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记名支票||认人支票cheque to order brL u~]I  
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到期支票antedated cheque C[+?gQJ[9  
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未到期支票postdated cheque Svs&?B\}{6  
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保付支票certified cheque 49Y:}<Yd   
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未获兑现支票,退票returned cheque ':utU1dL  
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横线支票crossed cheque g26 l:1P  
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空白支票blank cheque ~fO#En  
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失效支票,过期支票stale cheque Fo]]j=  
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普通支票open cheque )EN ,Ry  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 1+tPd7U  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges m# ^).+  
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清理票款to clear a cheque E7] a#  
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保证兑现to certify a cheque t1aKq)?  
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填写支票数额to fill up a cheque WVL\|y728s  
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支票上划线to cross a cheque 1w>G8  
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开发支票to make out a cheque ^ =H 10A  
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签发支票,开立支票to draw a cheque||to issue a cheque "K*^%{   
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背书支票to endorse a cheque V}4u1oG  
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请付票款||清付票款to pay a cheque||to honour a cheque jL~. =QD  
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拒付支票to stop payment of a cheque "J3n_3+  
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请给出票人R/D||refer to drawer 1V2"sE  
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支票毁损cheque mutilated .I&]G  
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汇款||寄钱to remit||to send money DU/WB  
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寄票供取款||支票支付to send a cheque for payment a,sU-w!X'  
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空头汇票accommodation bill l`s_ #3  
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原始汇票original bill [D=3:B&f  
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即期汇票sight bill||bill on demand XO*62 >Ed  
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…days after date||…days after date…日后付款 (q!tI* }  
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…months after date||…months after date…月后付款 TM8WaH   
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见票后…月付款…months after sight||…months sight <j93   
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同组票据set of bills 7dXR/i\  
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单张汇票sola of exchange||sole of exchange H1H+TTZr  
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长期汇票long bill =IH z@CU  
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逾期汇票overdue bill v Dgf}  
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宽限日期days of grace Y4]USU!PA  
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电汇telegraphic transfer (T.T) O mkl|l9  
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邮汇postal order||postal note (Am.)||post office order||money order {umdW x.*  
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本票promissory note (P/N) H tIl;E  
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押汇负责书||押汇保证书letter of hypothecation =p9d4smbn  
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副保||抵押品||付属担保物collateral security f!;4 -.p`  
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担保书trust receipt||letter of indemnity H"8fnN=xB  
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承兑||认付acceptance wykk</eQ.i  
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单张承兑general acceptance ^a~^$PUqI  
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有条件承兑qualified acceptance d&n&_>  
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附条件认付conditional acceptance ]r;-Lx{F  
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部分认付partial acceptance   >]?!c5=  
    
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