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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。   z^ai *   
会计报表statement of account >o] !-46  
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往来帐目account current H'Oy._,]t  
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现在往来帐||存款额current accout ,R-T( <r  
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销货帐account sales d;4LHQ0yU  
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共同计算帐项joint account H n^)Xw  
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未决帐项outstanding account KWq&<X5  
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贷方帐项credit account||creditor account R2e":`0I  
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借方帐项debit account||debtor account U '$W$()p  
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详细帐单||明细表detail account +NT8dd  
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营业报告书||损益计算表account of budiness||business report 11g_!X -g@  
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借贷细帐||交验帐account rendered y(fJ{k   
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明细帐account stated JGRL &MG4  
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结帐to close an account 3%(,f,  
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清理未付款to ask an account||to demand an account L-DL)8;`  
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结清差额to balance the account with +.-g`Vyz*  
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清算to settle an account||to liquidate an account||to square an account 'm TQ=1  
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审查帐目||监查帐目to audit an account ] B?NDxU  
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记名支票||认人支票cheque to order 4ves|pLET  
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到期支票antedated cheque Q n.3 B  
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未到期支票postdated cheque S4rm K&  
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保付支票certified cheque cM\BEh h  
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未获兑现支票,退票returned cheque 7I*rtc&Kb  
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空白支票blank cheque )6eFYt%c  
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失效支票,过期支票stale cheque AS0mM HJk  
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普通支票open cheque [E"3 ?p  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 3>=G-AH/$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 QUg<~q)Oq  
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支票换现金||兑现to cash a cheque \jS^+Xf?^  
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清理票款to clear a cheque 2z1r|? l  
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保证兑现to certify a cheque O* )BJOPa  
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填写支票数额to fill up a cheque ie7TO{W  
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开发支票to make out a cheque k9c`[M  
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签发支票,开立支票to draw a cheque||to issue a cheque 'lgS) m  
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透支支票to overdraw a cheque 5p/.( |b,  
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请付票款||清付票款to pay a cheque||to honour a cheque 1z@ ncqe  
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支票退票to dishonour a cheque W=,]#Z+M;  
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拒付支票to refuse a cheque "2T* w~V&y  
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拒付支票to stop payment of a cheque YCyh+%Q(  
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见票即付持票人payable to bearer 4>]B8ZxH  
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请给出票人R/D||refer to drawer tCu9 D  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SFRYX,0m  
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文字与数字不一致words and figures differ *(nu0  
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停止付款payment stopped 5+*CBG}  
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支票毁损cheque mutilated R "e533  
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汇款||寄钱to remit||to send money d?=r:TBU  
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寄票供取款||支票支付to send a cheque for payment M}9PicI?7  
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收款人a remittee !ziO1U  
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国内汇票inland Bill MrpT5|t  
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跟单汇票documentary bill >/DlxYG?  
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空头汇票accommodation bill T3^(I~03  
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原始汇票original bill :<`po4/  
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改写||换新票据renewed bill NEX{vZkgw  
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即期汇票sight bill||bill on demand kY`L[1G$  
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…days after date||…days after date…日后付款 ;TG< $4N  
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…months after date||…months after date…月后付款 `'M}.q,k~  
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见票后…日付款…days after sight||…days sight *9xv0hRQ%?  
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见票后…月付款…months after sight||…months sight hQ}B?'>  
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同组票据set of bills `f+l\'.s  
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单张汇票sola of exchange||sole of exchange $oU40HA)W]  
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远期汇票usance bill||bill at usance x6={)tj  
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长期汇票long bill x*2'I  
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短期汇票short bill beCTOmC  
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逾期汇票overdue bill p?,:  
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宽限日期days of grace {(MC]]'?  
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电汇telegraphic transfer (T.T) b 5X~^L  
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邮汇postal order||postal note (Am.)||post office order||money order amY\1quD|  
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本票promissory note (P/N) %t:pG}A>:C  
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押汇负责书||押汇保证书letter of hypothecation ZH<:YOQ  
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副保||抵押品||付属担保物collateral security  8~>5k  
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担保书trust receipt||letter of indemnity ,>rr|O  
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承兑||认付acceptance = UT^5cl(  
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单张承兑general acceptance vxRy7:G"  
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有条件承兑qualified acceptance i]@QxzCSF  
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附条件认付conditional acceptance nCz_gYcIx  
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部分认付partial acceptance   61W ms@D%  
    
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