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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。   7Jk.U=vY  
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往来帐目account current  |Q dS;  
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现在往来帐||存款额current accout |HLh?AcX  
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销货帐account sales E J1:N*BA  
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共同计算帐项joint account sr4K-|@  
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未决帐项outstanding account jBM>Pe^`3  
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贷方帐项credit account||creditor account W7 $yE},z  
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借方帐项debit account||debtor account +e\u4k{3V  
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应付帐||应付未付帐account payable `?:'_K i  
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应收帐||应收未收帐account receivable &nq[Vy0kO4  
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新交易||新帐new account (/^&3xs9  
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现金帐cash account W\Gg!XsLk  
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过期帐||延滞帐overdue account||pastdue account F>&8b^v bn  
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详细帐单||明细表detail account rC'97`!K  
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会计项目title of account $(GXlhA  
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会计薄||帐薄account-book m49)cK?  
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营业报告书||损益计算表account of budiness||business report   G=wJz  
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借贷细帐||交验帐account rendered 3t8VH`!mL{  
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与…银行建立交易to keep account with :X+7}!Wlo  
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继续记帐to keep account cZA l.}/  
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与…有交易to have an account with wD4Kil=v  
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作成会计帐||有往来帐项to make out an account with t}+P|$[  
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清洁帐目||与…停止交易to close ones account with  BVU>M*k  
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清理未付款to ask an account||to demand an account | bDUekjR  
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结清差额to balance the account with C8ek{o)%W  
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清算to settle an account||to liquidate an account||to square an account s,Azcqem  
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审查帐目||监查帐目to audit an account U4M}E h8  
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检查帐目to examine an account JS$ojL^  
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以计帐方式付款to pay on account Nux   
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为自己计算||独立帐目on ones own account O#Ma Z.=  
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由某人收益并负风险on ones account and risk||for ones account and risk /#}o19(-d  
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按某人指示||列入某人帐户by order and for account of one F/ o }5H  
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列入5月份帐目for May account l=UXikx  
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不记名支票cheque to bearer||bearer cheque v:"Y  
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记名支票||认人支票cheque to order `-MCI)Fq_R  
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未到期支票postdated cheque +~EnrrT+W  
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保付支票certified cheque /[5\T2GI   
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未获兑现支票,退票returned cheque Wcbm,O4u  
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横线支票crossed cheque 85q!FpuH  
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空白支票blank cheque ( G~ME>  
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普通支票open cheque HIUP =/x  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Z{gDE o)  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges A8k $.E  
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支票换现金||兑现to cash a cheque )`S5>[6  
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清理票款to clear a cheque Bc`L ]<  
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填写支票数额to fill up a cheque X5-[v(/]  
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开发支票to make out a cheque )TBm?VMe  
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签发支票,开立支票to draw a cheque||to issue a cheque @i#=1)Ze  
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拒付支票to refuse a cheque O7od2fV(i7  
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拒付支票to stop payment of a cheque .&Sjazk0XO  
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支票毁损cheque mutilated hgdr\ F  
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汇款||寄钱to remit||to send money Enh rkk  
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寄票供取款||支票支付to send a cheque for payment OuB [[L  
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国内汇票inland Bill wOR#sp&  
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改写||换新票据renewed bill  w1t0X{  
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即期汇票sight bill||bill on demand T!Uf PfEI  
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…days after date||…days after date…日后付款 15!b]':  
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…months after date||…months after date…月后付款 "'6R|<u=:  
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见票后…日付款…days after sight||…days sight qAuq2pHA+d  
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见票后…月付款…months after sight||…months sight 8hvh xp  
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远期汇票usance bill||bill at usance Jf8AKj3  
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长期汇票long bill ^b(> Bg )T  
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短期汇票short bill 8^dsx1U#  
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逾期汇票overdue bill ,=p.Cx'PR  
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邮汇postal order||postal note (Am.)||post office order||money order [u2)kH$  
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本票promissory note (P/N) )z?Kq0  
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押汇负责书||押汇保证书letter of hypothecation rfNt  
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副保||抵押品||付属担保物collateral security DweWFipyPi  
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担保书trust receipt||letter of indemnity yw;!KUKb|  
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承兑||认付acceptance %lU$;cY  
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单张承兑general acceptance  VSkx;P  
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有条件承兑qualified acceptance 4&/-xg87(  
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附条件认付conditional acceptance :q4 Mn r  
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部分认付partial acceptance   Om0S^4y]x  
    
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