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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。   F/>\uzu  
会计报表statement of account e]88 4FP  
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往来帐目account current Sm4BZF~!B  
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现在往来帐||存款额current accout r W[;3yMf  
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销货帐account sales R`a~8QVh&5  
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共同计算帐项joint account xLoQ0rt 6  
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未决帐项outstanding account { E Ay~lo  
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贷方帐项credit account||creditor account <YFDS;b|  
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借方帐项debit account||debtor account oxc;DfJ_  
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应付帐||应付未付帐account payable xWzybuLp  
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应收帐||应收未收帐account receivable 8N'hG,  
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新交易||新帐new account tp cB}HUv  
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过期帐||延滞帐overdue account||pastdue account |cY HH$  
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杂项帐户sundry account !F P ]  
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详细帐单||明细表detail account L.@$rFhA  
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呆帐bad account j.Uy>ol  
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会计薄||帐薄account-book y+iRZ%V^  
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营业报告书||损益计算表account of budiness||business report n}Z%D-b$  
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借贷细帐||交验帐account rendered Y[7prjd  
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与…银行建立交易to keep account with K9xvog  
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与…有交易to have an account with k ?KJ8  
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作成会计帐||有往来帐项to make out an account with Mu/(Xp62  
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清算||清理债务to make up an account z**2-4 z  
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结帐to close an account 4#>Z.sf  
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结清差额to balance the account with R /" f  
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清算to settle an account||to liquidate an account||to square an account |Io:D:  
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审查帐目||监查帐目to audit an account [c=P)t7 V  
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以计帐方式付款to pay on account Tk[]l7R~  
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为自己计算||独立帐目on ones own account ox`Zs2-a  
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由某人负担for ones account||for account of one QAx9W%  
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列入5月份帐目for May account bC+Z R{M  
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寄出清算书to send in an account||to send in render an account 1 Q FsT  
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记名支票||认人支票cheque to order W20- oZ8  
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到期支票antedated cheque 4N= , 9  
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未到期支票postdated cheque OO/>}? ob  
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保付支票certified cheque yD3vq}U!  
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未获兑现支票,退票returned cheque #q34>}O< O  
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横线支票crossed cheque k(>J?\iNW  
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空白支票blank cheque jj ` 0w@  
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失效支票,过期支票stale cheque D//58z&  
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普通支票open cheque /%?bO-  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount &n6 |L8  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges &@7|_60  
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保证兑现to certify a cheque MT&q~jx*  
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填写支票数额to fill up a cheque f; ycQc@f  
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支票上划线to cross a cheque R?%|RCht1  
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开发支票to make out a cheque |@)ij c4i  
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签发支票,开立支票to draw a cheque||to issue a cheque U(qM( E  
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透支支票to overdraw a cheque V'?nS&,i  
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背书支票to endorse a cheque EA>$t\z  
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请付票款||清付票款to pay a cheque||to honour a cheque Kd,m;S\  
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支票退票to dishonour a cheque !p9F'7;Y<  
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拒付支票to refuse a cheque @o^sp|k !  
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拒付支票to stop payment of a cheque 9hp0wi@W}  
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请给出票人R/D||refer to drawer 5m3sjcp_  
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文字与数字不一致words and figures differ {gn[ &\  
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时间已过account closed fe$WR~  
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更改处应加盖印章alterations require initials kgu+ q\?  
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停止付款payment stopped @wPmx*SF  
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支票毁损cheque mutilated U8mu<)  
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汇款||寄钱to remit||to send money 4Ojw&ys@V  
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寄票供取款||支票支付to send a cheque for payment jo *9QO  
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寄款人a remitter v#FUD-Z  
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空头汇票accommodation bill lijy?:__  
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原始汇票original bill |5Pbc&mH8A  
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改写||换新票据renewed bill Rjl__90  
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即期汇票sight bill||bill on demand ~*Qpv&y)  
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…days after date||…days after date…日后付款 rgKn=8+ a  
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…months after date||…months after date…月后付款 w.p'Dpw  
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见票后…日付款…days after sight||…days sight =osw3"ng  
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见票后…月付款…months after sight||…months sight @0,dyg<$>  
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同组票据set of bills d/rz0L  
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单张汇票sola of exchange||sole of exchange XF$]KA L0  
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远期汇票usance bill||bill at usance %5?-g[  
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长期汇票long bill }AZx/[k |z  
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短期汇票short bill oHd0 <TO  
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逾期汇票overdue bill 6@;L$QYY-V  
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宽限日期days of grace ?mfWm{QTt  
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电汇telegraphic transfer (T.T) ^1yTL5#:Vw  
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邮汇postal order||postal note (Am.)||post office order||money order c0Ro3j\p  
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本票promissory note (P/N) ^npS==Y]!.  
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押汇负责书||押汇保证书letter of hypothecation !^bB/e  
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副保||抵押品||付属担保物collateral security A.C278^O8  
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担保书trust receipt||letter of indemnity mx(%tz^t  
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承兑||认付acceptance X)iWb(@k"7  
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单张承兑general acceptance s!;VUr\  
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有条件承兑qualified acceptance CVSsB:H6e  
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附条件认付conditional acceptance @wdB%  
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部分认付partial acceptance   #C,f/PXfaB  
    
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