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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*] .  
会计报表statement of account j.N\U#3KK  
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往来帐目account current /\$|D&e  
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现在往来帐||存款额current accout 1@z@  
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销货帐account sales Lz{T8yvZ  
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共同计算帐项joint account '*;eFnmvs:  
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未决帐项outstanding account BOQV X&g%  
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贷方帐项credit account||creditor account 4x?u5L 9o  
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借方帐项debit account||debtor account Y9y*" :&%  
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应付帐||应付未付帐account payable U105u.#7  
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应收帐||应收未收帐account receivable '<D}5u7 2  
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过期帐||延滞帐overdue account||pastdue account zn$ Ld,  
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杂项帐户sundry account `z`;eR2oX  
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详细帐单||明细表detail account ([o:_5/8I  
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会计项目title of account jF85bb$  
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营业报告书||损益计算表account of budiness||business report F$p,xFH#  
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借贷细帐||交验帐account rendered Ll48)P{+}V  
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明细帐account stated WT N!2b  
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结帐to close an account qxh\umm+2  
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结清差额to balance the account with Uy=eHwU?J  
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清算to settle an account||to liquidate an account||to square an account @"0qS:s]X  
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审查帐目||监查帐目to audit an account ;?9~^,l  
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以计帐方式付款to pay on account ~qF9*{~!  
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由某人收益并负风险on ones account and risk||for ones account and risk wpvaTHo  
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由某人负担for ones account||for account of one RK0IkRXQd  
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按某人指示||列入某人帐户by order and for account of one ]iPdAwc.1  
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列入5月份帐目for May account wJ}8y4O!N  
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编入某中帐项下to pass to the account of||to place to the account of .Qaqkb-Ty  
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寄出清算书to send in an account||to send in render an account lL?;?V~  
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记名支票||认人支票cheque to order ]fR 3f  
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到期支票antedated cheque P~~RK& +i  
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未到期支票postdated cheque .EI/0"^  
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保付支票certified cheque RvVnVcn^#  
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未获兑现支票,退票returned cheque 0-=QQOART\  
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横线支票crossed cheque BYu|loc  
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特别横线special crossing }=wSfr9g  
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空白支票blank cheque 3B>!9:w~f  
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失效支票,过期支票stale cheque xe}"0'g  
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普通支票open cheque 4/HyO\?z5  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount o6'`W2P  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges U%2pbGU  
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清理票款to clear a cheque g (|p/%H  
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保证兑现to certify a cheque :*Sl\:_X)  
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填写支票数额to fill up a cheque "c=\?   
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支票上划线to cross a cheque J/WPffqD  
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开发支票to make out a cheque iwrS>Sm  
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签发支票,开立支票to draw a cheque||to issue a cheque H"].G^V\6  
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透支支票to overdraw a cheque D<C ZhYJ  
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背书支票to endorse a cheque Q(>89*b&  
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请付票款||清付票款to pay a cheque||to honour a cheque 9^x'x@6  
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支票退票to dishonour a cheque Ks7DoXCvE  
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拒付支票to refuse a cheque #'_i6  
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拒付支票to stop payment of a cheque t,)` Zu$  
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文字与数字不一致words and figures differ 87.b7 b.  
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时间已过effects not cleared J{<,V\t)  
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支票毁损cheque mutilated 1n|)05p  
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汇款||寄钱to remit||to send money 8#b>4 Dx  
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原始汇票original bill h!#!}|Q'  
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改写||换新票据renewed bill 5G-)>  
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即期汇票sight bill||bill on demand cQj{[Wt4  
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…days after date||…days after date…日后付款 8GC(?#Kb  
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…months after date||…months after date…月后付款  ^"Y5V5  
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见票后…日付款…days after sight||…days sight h9Zf4@w  
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见票后…月付款…months after sight||…months sight xHN"7j}h  
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同组票据set of bills h#p1wK;N  
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单张汇票sola of exchange||sole of exchange "DV.%7*^  
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长期汇票long bill v5i?4?-Z  
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短期汇票short bill ?&Y3Fr)%  
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宽限日期days of grace ],%}}UN  
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电汇telegraphic transfer (T.T) Gq5)>'D?  
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邮汇postal order||postal note (Am.)||post office order||money order cm]D"GFLY  
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本票promissory note (P/N) k|l"Rh<\~  
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押汇负责书||押汇保证书letter of hypothecation _nRY5YnL4P  
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副保||抵押品||付属担保物collateral security jr" ~  
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担保书trust receipt||letter of indemnity kl[bDb1p  
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承兑||认付acceptance Qwx}e\=  
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单张承兑general acceptance K)GC&%_$O  
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有条件承兑qualified acceptance NVFAmX.Z:  
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附条件认付conditional acceptance URR| Q!D  
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部分认付partial acceptance   )@Xdr0  
    
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