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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)2}  
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往来帐目account current UNHHzTsr?  
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现在往来帐||存款额current accout \v_(  *  
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销货帐account sales iddT.   
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共同计算帐项joint account 64cmv}d_  
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未决帐项outstanding account Dc2eY.  
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贷方帐项credit account||creditor account /zM7G?y  
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借方帐项debit account||debtor account [z9i v~  
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应付帐||应付未付帐account payable FdD'Hp+  
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应收帐||应收未收帐account receivable qA42f83  
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过期帐||延滞帐overdue account||pastdue account ^l9S5 {  
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杂项帐户sundry account #>0nNR[$Y  
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营业报告书||损益计算表account of budiness||business report O@l`D`  
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借贷细帐||交验帐account rendered \=.iM?T  
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明细帐account stated c[4Z_5B  
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与…有交易to have an account with m+CvU?)gJ  
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结帐to close an account =Bl#CE)X  
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清理未付款to ask an account||to demand an account >AJtoJ=j  
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结清差额to balance the account with !'MZeiLP  
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清算to settle an account||to liquidate an account||to square an account L=?Yc*vg  
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审查帐目||监查帐目to audit an account .(ki(8Z N  
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检查帐目to examine an account /(5 SJ(a  
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转入A的帐户to charge the amount to As account bR(rZu5  
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以计帐方式付款to pay on account KYZ/b8C  
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为自己计算||独立帐目on ones own account 1.6yi];6  
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由某人收益并负风险on ones account and risk||for ones account and risk cQ} ,q+GR~  
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由某人负担for ones account||for account of one `A_CLVE  
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按某人指示||列入某人帐户by order and for account of one P-o/ax  
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寄出清算书to send in an account||to send in render an account @T BcVHy  
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记名支票||认人支票cheque to order  ja!K2^  
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到期支票antedated cheque d?[gd(O  
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未到期支票postdated cheque (B+CI%= D  
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保付支票certified cheque _UP =zW  
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未获兑现支票,退票returned cheque skaPC#u  
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横线支票crossed cheque IhR;YM[K  
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空白支票blank cheque wqnrN6$jf  
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失效支票,过期支票stale cheque 'v^Zterr  
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普通支票open cheque tRZA`&  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount b}APD))*H!  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 5mq wNAv  
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保证兑现to certify a cheque Ze.\<^-t  
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填写支票数额to fill up a cheque i-FsA  
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支票上划线to cross a cheque WKvG|YRDq  
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开发支票to make out a cheque &_dM2lj{  
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签发支票,开立支票to draw a cheque||to issue a cheque +:ih`q][b  
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透支支票to overdraw a cheque p:Hg>Z  
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拒付支票to stop payment of a cheque ',bSJ4)Y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ox%p"xuP,  
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时间已过effects not cleared "\+.S]~  
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停止付款payment stopped ck YT69U  
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支票毁损cheque mutilated I-^C6~  
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汇款||寄钱to remit||to send money VWc)AfKe  
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空头汇票accommodation bill wr5v-_7r,  
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即期汇票sight bill||bill on demand [2Zl '+  
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…days after date||…days after date…日后付款 wSw> UU  
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…months after date||…months after date…月后付款 $rlrR'[H  
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见票后…日付款…days after sight||…days sight l&}}Io$?@  
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见票后…月付款…months after sight||…months sight \ H~zN]3^  
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同组票据set of bills fvcS=nRQv  
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单张汇票sola of exchange||sole of exchange #f YB4.i~  
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长期汇票long bill >mai v;  
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短期汇票short bill 6,a H[ >W  
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逾期汇票overdue bill n{FjFlX2=  
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宽限日期days of grace qD4]7"9  
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电汇telegraphic transfer (T.T) 5$: toL  
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邮汇postal order||postal note (Am.)||post office order||money order "FWx;65CR  
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本票promissory note (P/N) {aUnOyX_  
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押汇负责书||押汇保证书letter of hypothecation 4b`E/L}2  
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副保||抵押品||付属担保物collateral security G}fB d  
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担保书trust receipt||letter of indemnity LE\=Y;%  
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承兑||认付acceptance -B *W^-;*  
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单张承兑general acceptance %_ibe  
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有条件承兑qualified acceptance ABN4kM>%  
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附条件认付conditional acceptance (/e&m=~  
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部分认付partial acceptance   BJj'91B[d  
    
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