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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。   dbmty|d  
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往来帐目account current H{XD>q.  
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销货帐account sales B9Ha6kj  
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共同计算帐项joint account AP2BND9  
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未决帐项outstanding account :k-(%E](  
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贷方帐项credit account||creditor account o#X=1us  
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借方帐项debit account||debtor account 7jf%-X  
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应付帐||应付未付帐account payable AXQG  
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与…有交易to have an account with I) $of9   
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结帐to close an account ;w(]z  
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清理未付款to ask an account||to demand an account ${$XJ s4  
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结清差额to balance the account with I#Q Tmg.  
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清算to settle an account||to liquidate an account||to square an account n'/w(o$&  
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审查帐目||监查帐目to audit an account wHW";3w2~  
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检查帐目to examine an account }2Lh'0 xY  
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以计帐方式付款to pay on account w5l:^^zF(  
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按某人指示||列入某人帐户by order and for account of one WYTeu "  
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列入5月份帐目for May account 8NJ(l  
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编入某中帐项下to pass to the account of||to place to the account of :g3n [7wR  
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寄出清算书to send in an account||to send in render an account #Nxk3He]8  
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不记名支票cheque to bearer||bearer cheque cD^n}'ej  
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记名支票||认人支票cheque to order oD_je~b)  
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未到期支票postdated cheque =?T\zLN=  
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保付支票certified cheque B2VC:T G>  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 4%~$A`7  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 1HL}tG?+#  
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清理票款to clear a cheque ~Y@(  
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保证兑现to certify a cheque r<cyxR ~  
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支票上划线to cross a cheque P\KP)bkC  
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开发支票to make out a cheque eG9 t n{  
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签发支票,开立支票to draw a cheque||to issue a cheque 5 :6^533]  
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背书支票to endorse a cheque eWS[|' dl  
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请付票款||清付票款to pay a cheque||to honour a cheque jhrmQS  
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拒付支票to refuse a cheque rM#jxAb  
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拒付支票to stop payment of a cheque Wz}RJC7p  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds H$TYp  
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文字与数字不一致words and figures differ 8aZuI|z  
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时间已过effects not cleared Kk+IUs  
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停止付款payment stopped Jv1igA21_h  
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支票毁损cheque mutilated YfL|FsCh  
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汇款||寄钱to remit||to send money Su`LBz"  
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寄票供取款||支票支付to send a cheque for payment ModwJ w  
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寄款人a remitter <"w;:Zs  
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收款人a remittee >B(%$jG Z  
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国内汇票inland Bill `s#0/t  
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空头汇票accommodation bill USf pCRj9  
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原始汇票original bill 7=C$*)x  
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改写||换新票据renewed bill r&sm&4)p-5  
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即期汇票sight bill||bill on demand 'o=`1I  
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…days after date||…days after date…日后付款 2mUq$kws  
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…months after date||…months after date…月后付款 f w aq  
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见票后…日付款…days after sight||…days sight S1oRMd)r  
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见票后…月付款…months after sight||…months sight u,AZMjlF  
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同组票据set of bills } :U 'aa  
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单张汇票sola of exchange||sole of exchange sOzmw^7   
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远期汇票usance bill||bill at usance 3[8F:I0UL  
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长期汇票long bill I| j Gu9G  
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短期汇票short bill 9MfBsp}c  
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逾期汇票overdue bill p.{9OrH(4  
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宽限日期days of grace }.md$N_F  
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电汇telegraphic transfer (T.T) E"LSM]^^<f  
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邮汇postal order||postal note (Am.)||post office order||money order D0T0Km/"  
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本票promissory note (P/N) 5I#L |+  
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押汇负责书||押汇保证书letter of hypothecation Q-<,+[/  
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副保||抵押品||付属担保物collateral security *>otz5]  
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担保书trust receipt||letter of indemnity e[txJ*SuO  
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承兑||认付acceptance 8r7}6  
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单张承兑general acceptance bs-O3w  
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有条件承兑qualified acceptance XXbA n-J  
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附条件认付conditional acceptance Yh`P+L  
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部分认付partial acceptance   u,<#z0R|;$  
    
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