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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。   O?_ '6T  
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往来帐目account current M6>l% [  
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现在往来帐||存款额current accout lc^%:#@  
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销货帐account sales o?>)CAo  
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共同计算帐项joint account @0G} Q  
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未决帐项outstanding account j2z$kw%  
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贷方帐项credit account||creditor account +{s^"M2`  
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借方帐项debit account||debtor account nv={. H  
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应付帐||应付未付帐account payable g$+3IVq&  
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应收帐||应收未收帐account receivable yfU1;MI  
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过期帐||延滞帐overdue account||pastdue account wy7f7zIa  
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杂项帐户sundry account LE Y$St  
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详细帐单||明细表detail account d hh`o\$  
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会计项目title of account R@;kY S  
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会计薄||帐薄account-book DRal{?CH  
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营业报告书||损益计算表account of budiness||business report Lb(=:Z!{  
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借贷细帐||交验帐account rendered : x W.(^(d  
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明细帐account stated kid@*.I  
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与…银行建立交易to keep account with |%Pd*yZA  
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作成会计帐||有往来帐项to make out an account with IBZ_xU\2  
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清算||清理债务to make up an account {%gMA?b|"  
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清洁帐目||与…停止交易to close ones account with o!bV;]  
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结帐to close an account ir !/{IQx  
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清理未付款to ask an account||to demand an account  >cw%ckE  
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结清差额to balance the account with m) QV2n  
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清算to settle an account||to liquidate an account||to square an account UB^OMB-W.m  
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审查帐目||监查帐目to audit an account )xm[mvt  
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检查帐目to examine an account 37<^Oly!  
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以计帐方式付款to pay on account duQ ,6  
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为自己计算||独立帐目on ones own account  T _)G5a  
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由某人负担for ones account||for account of one rHiBW!  
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按某人指示||列入某人帐户by order and for account of one #(7^V y&  
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列入5月份帐目for May account |_njN  
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编入某中帐项下to pass to the account of||to place to the account of =&Z#QD"vl  
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寄出清算书to send in an account||to send in render an account 8 qlQC.VA[  
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记名支票||认人支票cheque to order rn]F97v@]  
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到期支票antedated cheque _ h/:r1  
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未到期支票postdated cheque ;6$W-W _  
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保付支票certified cheque GX'S4B  
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未获兑现支票,退票returned cheque drvz [ 9;  
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横线支票crossed cheque {]%7-4E  
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空白支票blank cheque #7"";"{ z|  
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失效支票,过期支票stale cheque %!DTq`F  
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普通支票open cheque Q3'P<"u  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 2Sk hBb=d  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges g-H,*^g+  
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支票换现金||兑现to cash a cheque '$VP\Gj.  
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清理票款to clear a cheque 3NdO3-~)  
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保证兑现to certify a cheque 7#N ?{3i  
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支票上划线to cross a cheque b&]z^_m)  
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开发支票to make out a cheque 7\X_%SM%  
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签发支票,开立支票to draw a cheque||to issue a cheque 06`caG|]-M  
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透支支票to overdraw a cheque IsVR4t]  
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背书支票to endorse a cheque ma/<#l^}  
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请付票款||清付票款to pay a cheque||to honour a cheque `Gx 5=Bm;  
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支票退票to dishonour a cheque VMS3Q)Ul  
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拒付支票to refuse a cheque xa 967Ki9"  
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拒付支票to stop payment of a cheque p _2Yc]8  
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时间已过account closed _+Uf5,.5yU  
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停止付款payment stopped 461p 4)  
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支票毁损cheque mutilated .|y{1?f_  
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汇款||寄钱to remit||to send money b\xse2#  
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寄票供取款||支票支付to send a cheque for payment %'9&Js O  
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跟单汇票documentary bill mXUe/*r0T  
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空头汇票accommodation bill -n6T^vf  
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原始汇票original bill l i2/"~l  
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改写||换新票据renewed bill V V Aw y6  
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即期汇票sight bill||bill on demand %? z;'Y7D  
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…days after date||…days after date…日后付款 C] |m|`  
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…months after date||…months after date…月后付款 [.4D<}e  
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见票后…日付款…days after sight||…days sight aGmbB7[BZ  
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见票后…月付款…months after sight||…months sight ^4>Icz^ F  
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同组票据set of bills .t{?doOT  
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单张汇票sola of exchange||sole of exchange Rj,M|9Y)o  
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远期汇票usance bill||bill at usance p2o6 6t  
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长期汇票long bill I,!>ZG@6  
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短期汇票short bill 1V1T1  
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逾期汇票overdue bill ] mvVX31T  
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宽限日期days of grace E{6X-C[)v  
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电汇telegraphic transfer (T.T) ~b{j`T  
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邮汇postal order||postal note (Am.)||post office order||money order )ur&Mnmm  
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本票promissory note (P/N) vR"<:r47?  
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押汇负责书||押汇保证书letter of hypothecation %uLyL4*L(p  
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副保||抵押品||付属担保物collateral security K1>(Fs$  
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担保书trust receipt||letter of indemnity )z?Kq0  
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承兑||认付acceptance %S<( z5  
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单张承兑general acceptance < =,KP)   
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有条件承兑qualified acceptance &c!=< <5M  
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附条件认付conditional acceptance %7?v='s=  
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部分认付partial acceptance   TY|]""3 f9  
    
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