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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。   x5PM ]~"p  
会计报表statement of account `0U\|I#  
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往来帐目account current eA]8M^  
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现在往来帐||存款额current accout d42Y `Wu  
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销货帐account sales @IbZci)1  
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未决帐项outstanding account ~};q/-[r  
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贷方帐项credit account||creditor account [x, `)Fk  
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借方帐项debit account||debtor account 4/*@cW  
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应付帐||应付未付帐account payable WB'1_a  
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应收帐||应收未收帐account receivable WZ!zUUp}V  
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未决帐||老帐old account gWjr|m<  
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现金帐cash account =5^1Bl  
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杂项帐户sundry account X6t9*|C  
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详细帐单||明细表detail account h G<[F@d  
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呆帐bad account z9 #-  
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营业报告书||损益计算表account of budiness||business report .YB/7-%M[  
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借贷细帐||交验帐account rendered b"trg {e  
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继续记帐to keep account +7_U( |gO  
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与…有交易to have an account with 5.yiNWh  
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清算||清理债务to make up an account :kwDa a  
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结帐to close an account OTJMS_IT  
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清理未付款to ask an account||to demand an account R>;&4Sjr  
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结清差额to balance the account with lq, ]E/<&  
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清算to settle an account||to liquidate an account||to square an account 8]1,EE<  
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审查帐目||监查帐目to audit an account Q&?0 ^;r  
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检查帐目to examine an account 8.I 3%u  
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为自己计算||独立帐目on ones own account 0G33hIOS  
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列入5月份帐目for May account %.l={B,i  
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寄出清算书to send in an account||to send in render an account M*Ej*#  
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支票陈票人cheque drawer Yh fQ pe  
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不记名支票cheque to bearer||bearer cheque ZX1/6|_  
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记名支票||认人支票cheque to order U=69q]  
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到期支票antedated cheque WG,1%=M@  
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未到期支票postdated cheque d^!k{Qx'  
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保付支票certified cheque ZeU){CB  
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未获兑现支票,退票returned cheque t!6uz  
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空白支票blank cheque ) xa )$u  
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失效支票,过期支票stale cheque DT>`.y%2W  
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普通支票open cheque % H"  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount g_P98_2f.k  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges )^s> 21  
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填写支票数额to fill up a cheque =UK:83R(  
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开发支票to make out a cheque VpHwc!APq  
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签发支票,开立支票to draw a cheque||to issue a cheque JB'tc!!*  
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支票退票to dishonour a cheque JC~sz^>p\  
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拒付支票to stop payment of a cheque k CGb~+  
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改写||换新票据renewed bill n*|8 (fD  
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即期汇票sight bill||bill on demand x< d ew  
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…days after date||…days after date…日后付款 t[b(erO'  
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…months after date||…months after date…月后付款 \naG  
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见票后…日付款…days after sight||…days sight +$^ [ r  
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见票后…月付款…months after sight||…months sight RC/& dB  
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短期汇票short bill -r{]9v2j  
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逾期汇票overdue bill  qJj5_  
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宽限日期days of grace @v}M\$N?  
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邮汇postal order||postal note (Am.)||post office order||money order `XbV*{7  
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本票promissory note (P/N) \OF"hPq  
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押汇负责书||押汇保证书letter of hypothecation eN I6V/\`  
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副保||抵押品||付属担保物collateral security Y<`uq'V  
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担保书trust receipt||letter of indemnity G]fx 3=  
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承兑||认付acceptance V 8J!8=2  
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单张承兑general acceptance nSV OS6  
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有条件承兑qualified acceptance 5ayH5=(t  
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附条件认付conditional acceptance 3 + $~l5LY  
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部分认付partial acceptance   aUX.4#|%  
    
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