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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。   BI%~0 Gj8  
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往来帐目account current "(W;rl  
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现在往来帐||存款额current accout 0U/[hG"DKN  
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借方帐项debit account||debtor account r{d@74  
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应付帐||应付未付帐account payable NTZ3Np`  
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应收帐||应收未收帐account receivable oI`Mn3N  
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杂项帐户sundry account AIQ {^:  
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呆帐bad account <=%[.. (S  
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会计项目title of account N`N=}&v ]  
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会计薄||帐薄account-book LHOt(5VY  
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营业报告书||损益计算表account of budiness||business report ]!P6Z?  
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借贷细帐||交验帐account rendered Z(4/;v <CT  
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与…银行建立交易to keep account with w \Q(wH'  
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结帐to close an account (8W ?ym  
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结清差额to balance the account with RSjcOQ8&.w  
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清算to settle an account||to liquidate an account||to square an account VjiwW%UOM  
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审查帐目||监查帐目to audit an account UD2 l!)rW  
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检查帐目to examine an account W{}M${6&  
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转入A的帐户to charge the amount to As account [/J(E\9  
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以计帐方式付款to pay on account 9.Sv"=5gz  
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按某人指示||列入某人帐户by order and for account of one l ]5!$N*  
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列入5月份帐目for May account MBFn s/  
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寄出清算书to send in an account||to send in render an account IOH6h=  
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不记名支票cheque to bearer||bearer cheque ]=sGLd^)E  
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记名支票||认人支票cheque to order ]iH~ 1[  
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到期支票antedated cheque oJor ]QYK  
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未到期支票postdated cheque @DCw(.k*  
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保付支票certified cheque 0D^c4[Y'l  
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未获兑现支票,退票returned cheque MDO P2y`2i  
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横线支票crossed cheque 5$"I Uq*  
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普通支票open cheque i[a1ij=  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Pvu*Y0_p  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges o<nkK+=Afm  
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保证兑现to certify a cheque 3X A8\Mg  
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填写支票数额to fill up a cheque }Gg:y?  
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支票上划线to cross a cheque STY\c5  
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开发支票to make out a cheque `U[s d*C"  
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签发支票,开立支票to draw a cheque||to issue a cheque 8O0E;6b  
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背书支票to endorse a cheque 38Bh9>c3  
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请付票款||清付票款to pay a cheque||to honour a cheque GIGC,zP@k  
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拒付支票to stop payment of a cheque CCQ38P@rv  
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见票即付持票人payable to bearer >.)m|,  
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已过期||无效out of date||stale qij<XNZU"&  
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请给出票人R/D||refer to drawer P wY~L3,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds N#Y|MfLc  
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文字与数字不一致words and figures differ v, VCbmc  
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时间已过account closed P~H?[ ;  
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更改处应加盖印章alterations require initials '[z529HN  
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时间已过effects not cleared I+VL~'VlS  
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停止付款payment stopped =sYUzYm  
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支票毁损cheque mutilated EDA%qNd]j  
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汇款||寄钱to remit||to send money :< d .  
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寄票供取款||支票支付to send a cheque for payment i0TbsoKh:  
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国内汇票inland Bill 3!u`PIQv  
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跟单汇票documentary bill ~z kzuh  
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空头汇票accommodation bill DuMzK%  
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原始汇票original bill L+X:M/)  
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改写||换新票据renewed bill W5Uw=!LdEY  
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即期汇票sight bill||bill on demand mz|p=[lR|  
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…days after date||…days after date…日后付款 TYKs2+S6  
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…months after date||…months after date…月后付款 !+u K@z&G  
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见票后…日付款…days after sight||…days sight .>a [  
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见票后…月付款…months after sight||…months sight k2O3{xIjc  
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同组票据set of bills `=$p!H8  
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单张汇票sola of exchange||sole of exchange cgi:"y F  
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远期汇票usance bill||bill at usance :8`~dj.  
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长期汇票long bill 3 "iBcsLn  
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短期汇票short bill aaP6zJXi  
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逾期汇票overdue bill JW!.+ Q  
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宽限日期days of grace 3RanAT.nu:  
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电汇telegraphic transfer (T.T) %fnG v\uI  
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邮汇postal order||postal note (Am.)||post office order||money order n.rn+nuwv  
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本票promissory note (P/N) qX*xQA|ak,  
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押汇负责书||押汇保证书letter of hypothecation z)(W x">  
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副保||抵押品||付属担保物collateral security $}.+}'7$  
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担保书trust receipt||letter of indemnity n\M8>9c  
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承兑||认付acceptance MI'"Xzp{s  
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单张承兑general acceptance TZ+ p6M8G  
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有条件承兑qualified acceptance 3LT~- SvL  
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附条件认付conditional acceptance swxX3GR  
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部分认付partial acceptance   5 ty2e`~K  
    
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