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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。   "%f5ltut3  
会计报表statement of account 7 KdM>1!  
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往来帐目account current ;@Hi*d[  
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现在往来帐||存款额current accout -r'seb5  
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销货帐account sales =ObtD"  
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未决帐项outstanding account IS4K$Ac.  
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贷方帐项credit account||creditor account m;+1;B  
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借方帐项debit account||debtor account q[+: t   
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应付帐||应付未付帐account payable 5{/Pn%5  
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应收帐||应收未收帐account receivable .:!x*v  
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新交易||新帐new account ?[/,*Q%  
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过期帐||延滞帐overdue account||pastdue account C\@YH]  
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杂项帐户sundry account 2MzFSmhc"  
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详细帐单||明细表detail account ~0GX~{;r  
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会计项目title of account TiEJyd`P  
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会计薄||帐薄account-book abP?Dj&  
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营业报告书||损益计算表account of budiness||business report ,?~,"IQyi[  
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借贷细帐||交验帐account rendered urjp&L&  
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明细帐account stated }kef rT  
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与…银行建立交易to keep account with G=Bj1ss.  
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继续记帐to keep account vB4qJ{f  
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与…有交易to have an account with rVmO/Y#Hx$  
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作成会计帐||有往来帐项to make out an account with #]^`BQ>  
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清算||清理债务to make up an account 40/[ uW"  
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结帐to close an account wu'60po  
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清理未付款to ask an account||to demand an account AP@d2{"m}  
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结清差额to balance the account with GrIdQi^8  
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清算to settle an account||to liquidate an account||to square an account qxh\umm+2  
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审查帐目||监查帐目to audit an account cd#TKmh7re  
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检查帐目to examine an account Rwk|cqr  
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由某人收益并负风险on ones account and risk||for ones account and risk wv$=0zF  
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按某人指示||列入某人帐户by order and for account of one (;h\)B!o  
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列入5月份帐目for May account w_ m  
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记名支票||认人支票cheque to order opBv x>S  
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到期支票antedated cheque kmf4ax h1  
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未到期支票postdated cheque (Az^st/_  
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保付支票certified cheque >0>M@s  
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未获兑现支票,退票returned cheque >IRo]-,  
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横线支票crossed cheque `/"z.~8  
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空白支票blank cheque RVD=CX  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 3?2;z+cz*u  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges c!s{QW d%  
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支票换现金||兑现to cash a cheque _))_mxV{  
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清理票款to clear a cheque xJ,V !N  
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保证兑现to certify a cheque Pf]L`haGN  
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填写支票数额to fill up a cheque {DAwkJvb]  
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支票上划线to cross a cheque !k Hpw2  
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开发支票to make out a cheque n&k1'KL&  
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签发支票,开立支票to draw a cheque||to issue a cheque KK/~W  
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请付票款||清付票款to pay a cheque||to honour a cheque NgQ {'H[Y  
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拒付支票to stop payment of a cheque Gd%KBb  
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停止付款payment stopped Ou/JN+2A  
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支票毁损cheque mutilated ^@5#jS2  
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汇款||寄钱to remit||to send money J\VG/)E  
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寄票供取款||支票支付to send a cheque for payment u2%/</]h  
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原始汇票original bill I|@'2z2  
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改写||换新票据renewed bill T 9lk&7W  
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即期汇票sight bill||bill on demand >(>Fx\z}  
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…days after date||…days after date…日后付款 ~xz3- a/  
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…months after date||…months after date…月后付款 )./pS~  
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见票后…日付款…days after sight||…days sight ;Kb]v\C:  
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见票后…月付款…months after sight||…months sight OW$? 6  
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长期汇票long bill K>H_q@-?f  
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短期汇票short bill 23a&m04Rk  
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逾期汇票overdue bill XWo=?(iA  
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宽限日期days of grace WFBg 3#p  
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电汇telegraphic transfer (T.T) h[c HCVM:  
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邮汇postal order||postal note (Am.)||post office order||money order g+ `Ie'o<  
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本票promissory note (P/N) =U3,P%  
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押汇负责书||押汇保证书letter of hypothecation dy u brIG  
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副保||抵押品||付属担保物collateral security QsYc 9]:  
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担保书trust receipt||letter of indemnity (bo{vX  
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承兑||认付acceptance ~S Js2- 2  
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单张承兑general acceptance B\bIMjX V  
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有条件承兑qualified acceptance |::kC3=  
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附条件认付conditional acceptance f9u["e  
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部分认付partial acceptance   \`x'r$CV  
    
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