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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。   O`=Uq0Vv  
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往来帐目account current ^n]s}t}csV  
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现在往来帐||存款额current accout Uww^Sq  
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销货帐account sales Q'VS]n  
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共同计算帐项joint account xlLS`  
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未决帐项outstanding account \abl|;fj  
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贷方帐项credit account||creditor account 66*o2D\Q*G  
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借方帐项debit account||debtor account m C Ge*V}  
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现金帐cash account =f!M=D  
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过期帐||延滞帐overdue account||pastdue account @ WaYU  
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杂项帐户sundry account p;$9W+H0  
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详细帐单||明细表detail account vc #oALc&  
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呆帐bad account ?(yFwR,(  
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会计项目title of account <C;> $kX  
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营业报告书||损益计算表account of budiness||business report :xS&Y\ry  
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借贷细帐||交验帐account rendered K#hYbDm  
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与…银行建立交易to keep account with jS3(>  
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继续记帐to keep account 1"&;1Ts  
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与…有交易to have an account with =lC;^&D-0/  
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作成会计帐||有往来帐项to make out an account with fA_%8CjI  
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结帐to close an account $HBT%g@UN  
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清理未付款to ask an account||to demand an account o"#TZB+k  
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结清差额to balance the account with Lo9G4Cu  
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清算to settle an account||to liquidate an account||to square an account UW hn1N  
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审查帐目||监查帐目to audit an account z|3`0eWIG  
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检查帐目to examine an account tE]5@b,R  
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以计帐方式付款to pay on account jby~AJf %  
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为自己计算||独立帐目on ones own account Ap]4QqU  
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由某人收益并负风险on ones account and risk||for ones account and risk $D QD$  
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寄出清算书to send in an account||to send in render an account EdEoXY-2  
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持票人cheque holder "2a$1Wmj(  
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不记名支票cheque to bearer||bearer cheque ;SgD 5Ln}  
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记名支票||认人支票cheque to order lR:?uZ$  
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未到期支票postdated cheque ~\$=w10  
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保付支票certified cheque .d~\Ysve  
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未获兑现支票,退票returned cheque Z`Ax pTl  
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横线支票crossed cheque 9JPEj-3`g  
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普通横线general crossing f^p^Y F+  
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特别横线special crossing XA)'=L!^  
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空白支票blank cheque t0Zk-/s  
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失效支票,过期支票stale cheque YLOwQj'  
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普通支票open cheque 8[zb{PRu  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 0C$8g Y*  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges V}" g~=  
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支票换现金||兑现to cash a cheque PD6_)PXn  
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清理票款to clear a cheque B=n[)"5fBO  
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保证兑现to certify a cheque `Ye8 Q5v"]  
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填写支票数额to fill up a cheque dJ ~Zr)>  
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支票上划线to cross a cheque g/~XCC^F?  
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开发支票to make out a cheque 7 oQ[FdRn*  
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签发支票,开立支票to draw a cheque||to issue a cheque vLT0ETHg6  
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透支支票to overdraw a cheque y<:<$22O  
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背书支票to endorse a cheque }ns-W3B'  
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请付票款||清付票款to pay a cheque||to honour a cheque =(HeF.!  
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支票退票to dishonour a cheque MGJ.,tK1  
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拒付支票to refuse a cheque ?9{~> 4@  
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拒付支票to stop payment of a cheque A/7{oB:a  
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提示要求付款to present for payment 6!'3oN{  
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见票即付持票人payable to bearer -i yyn ^|  
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请给出票人R/D||refer to drawer = U%Rvm  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (q+)'H%iK  
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文字与数字不一致words and figures differ EkgE_8  
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支票毁损cheque mutilated N[s}qmPha  
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汇款||寄钱to remit||to send money W[Ls|<Q  
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寄票供取款||支票支付to send a cheque for payment Y;?{ |  
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寄款人a remitter ;M)Q wF1  
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空头汇票accommodation bill ,J+}rPe"sf  
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原始汇票original bill ]n6#VTz*  
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改写||换新票据renewed bill `sn^ysp  
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即期汇票sight bill||bill on demand 6^]+[q}3  
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…days after date||…days after date…日后付款 ofm#'7P 0  
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…months after date||…months after date…月后付款 Y]'Z7<U}*E  
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见票后…日付款…days after sight||…days sight */`ki;\A  
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见票后…月付款…months after sight||…months sight (ZUHvvL  
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同组票据set of bills rV` #[d  
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单张汇票sola of exchange||sole of exchange fK>L!=Q  
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远期汇票usance bill||bill at usance f,U.7E  
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长期汇票long bill kMIcK4.MH  
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短期汇票short bill Ua:}Vn&!  
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逾期汇票overdue bill W=~ ~5jFX  
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宽限日期days of grace wON!MhA;  
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电汇telegraphic transfer (T.T) (~p< P+  
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邮汇postal order||postal note (Am.)||post office order||money order 'g}!  
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本票promissory note (P/N) Yj&F;_~   
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押汇负责书||押汇保证书letter of hypothecation 3(>B Ke  
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副保||抵押品||付属担保物collateral security xVw9v6@`h  
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担保书trust receipt||letter of indemnity j`EXlc~  
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承兑||认付acceptance })'B<vq  
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单张承兑general acceptance 9=s<Ld  
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有条件承兑qualified acceptance v_yw@  
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附条件认付conditional acceptance aEB_#1  
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部分认付partial acceptance   ]>!K 3kB  
    
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