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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。   IpmblC4  
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往来帐目account current ^SB?NRk  
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现在往来帐||存款额current accout @.T '>;izr  
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销货帐account sales XKB)++Q=  
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共同计算帐项joint account f n )m$\2  
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未决帐项outstanding account G=!1P]M{  
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贷方帐项credit account||creditor account ";yCo0*  
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借方帐项debit account||debtor account I.TdYSB  
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应付帐||应付未付帐account payable [!p>Id  
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应收帐||应收未收帐account receivable &U ]L@ ]x  
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新交易||新帐new account ik)T>rYg0  
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过期帐||延滞帐overdue account||pastdue account o^FlQy\  
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杂项帐户sundry account @dei} !e  
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详细帐单||明细表detail account tIfA]pE  
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呆帐bad account 69ZGdN  
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会计薄||帐薄account-book "=<T8M  
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营业报告书||损益计算表account of budiness||business report 3NU{7,F  
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明细帐account stated \Gm$hTvB&  
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与…银行建立交易to keep account with [0vgA#6I  
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作成会计帐||有往来帐项to make out an account with |w; hu]  
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清算||清理债务to make up an account bsCl w  
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结帐to close an account '%Fg+cZN\  
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结清差额to balance the account with ?Z^?A^; }$  
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清算to settle an account||to liquidate an account||to square an account 5& 2([  
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审查帐目||监查帐目to audit an account C4[)yJ  
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检查帐目to examine an account ?8U#,qq#`  
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为自己计算||独立帐目on ones own account )FdS;]  
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由某人收益并负风险on ones account and risk||for ones account and risk Q]{ `m  
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由某人负担for ones account||for account of one NNxz Z!q!  
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按某人指示||列入某人帐户by order and for account of one S[;d\Z]~  
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列入5月份帐目for May account GY t|[GC  
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编入某中帐项下to pass to the account of||to place to the account of <y=+Gh  
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寄出清算书to send in an account||to send in render an account `%/w0,0  
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持票人cheque holder $jOp:R&I^3  
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不记名支票cheque to bearer||bearer cheque !C@+CZXLx  
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记名支票||认人支票cheque to order T0{X,  
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未到期支票postdated cheque "r~/E|Da<  
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保付支票certified cheque ?=im  ~  
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空白支票blank cheque ^H -a@QM  
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失效支票,过期支票stale cheque os7x wI;T  
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普通支票open cheque PuhvJHT  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 5,4m_fBoW  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges i5=~tS  
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保证兑现to certify a cheque $$uMu{?0i  
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填写支票数额to fill up a cheque !.-u'6e  
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支票上划线to cross a cheque ##} 7cFX  
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开发支票to make out a cheque c&x1aF "B  
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签发支票,开立支票to draw a cheque||to issue a cheque YRCs&tgs  
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透支支票to overdraw a cheque 6Ol9 P56j  
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背书支票to endorse a cheque hF$qH^-c*A  
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请付票款||清付票款to pay a cheque||to honour a cheque 01n132k  
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支票退票to dishonour a cheque wwywiFj  
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拒付支票to stop payment of a cheque ,a,2I  
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停止付款payment stopped LdG?kbJ&y  
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支票毁损cheque mutilated 1g{}O^ul  
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汇款||寄钱to remit||to send money ZH;4e<gg  
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收款人a remittee *{#C;"  
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空头汇票accommodation bill .cJoNl'q  
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原始汇票original bill ,Kj>F2{  
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改写||换新票据renewed bill aUEr& $  
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即期汇票sight bill||bill on demand }wiyEVAh{  
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…days after date||…days after date…日后付款 i;9X_?QF  
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…months after date||…months after date…月后付款 BZQ}c<Nl  
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见票后…日付款…days after sight||…days sight YT+b{   
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见票后…月付款…months after sight||…months sight d"Zu10  
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同组票据set of bills xA d@.^  
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单张汇票sola of exchange||sole of exchange #&kj>   
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远期汇票usance bill||bill at usance 7\%JJw6h  
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长期汇票long bill 1-E6ACq  
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短期汇票short bill B;N<{Gb  
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逾期汇票overdue bill k)7i^ 1U  
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宽限日期days of grace ![K\)7iKo  
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电汇telegraphic transfer (T.T) }_KzF~  
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邮汇postal order||postal note (Am.)||post office order||money order lfDd%.:q4S  
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本票promissory note (P/N) 8%B_nVc  
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押汇负责书||押汇保证书letter of hypothecation r]cq|Nv8:  
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担保书trust receipt||letter of indemnity &j:prc [W  
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承兑||认付acceptance ek<B=F  
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单张承兑general acceptance K Ha,6X  
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有条件承兑qualified acceptance `&c[ s%0  
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附条件认付conditional acceptance (v?@evQ  
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部分认付partial acceptance   5(CInl  
    
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