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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。   ^t "iX9  
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往来帐目account current @+,pN6}g  
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共同计算帐项joint account _#$9 y1bd  
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未决帐项outstanding account M<?Q4a'Q  
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贷方帐项credit account||creditor account XV>JD/K2  
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借方帐项debit account||debtor account gW(gJ; L,%  
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应付帐||应付未付帐account payable `xS{0P{uj  
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现金帐cash account Q<tu)Qo  
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杂项帐户sundry account qL5I#?OMkU  
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会计项目title of account Zx }&c |Q  
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会计薄||帐薄account-book 5@Bu99 `  
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借贷细帐||交验帐account rendered A?Qa 4i  
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明细帐account stated 31+;]W=  
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与…银行建立交易to keep account with x Ha=3n  
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结清差额to balance the account with Op.8a`XLt&  
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清算to settle an account||to liquidate an account||to square an account ]e:/ "   
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审查帐目||监查帐目to audit an account cxeghy:;U  
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为自己计算||独立帐目on ones own account Kemw^48ts  
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寄出清算书to send in an account||to send in render an account 7A\Cbu2tf  
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持票人cheque holder =/<LSeLxH  
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记名支票||认人支票cheque to order 3X9b2RY*L/  
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到期支票antedated cheque 5<I   
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未到期支票postdated cheque Ehz o05/!  
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保付支票certified cheque Y`+=p@2O2o  
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未获兑现支票,退票returned cheque Gm*X'[\DD  
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横线支票crossed cheque  $R<Me  
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空白支票blank cheque ! 8`3GX:B_  
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失效支票,过期支票stale cheque pW4 cX  
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普通支票open cheque HSq}7S&U  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount \d::l{VB  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges hMtf.3S7c  
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清理票款to clear a cheque =*Bl|;>6  
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保证兑现to certify a cheque 5h;+Ky!I  
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签发支票,开立支票to draw a cheque||to issue a cheque = 9 T$Gr  
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背书支票to endorse a cheque 4f<$4d^md  
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请付票款||清付票款to pay a cheque||to honour a cheque V dn&c  
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拒付支票to refuse a cheque &zo|Lfe  
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拒付支票to stop payment of a cheque nWHa.H#  
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提示要求付款to present for payment CoA6  
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请给出票人R/D||refer to drawer G2FXrkU  
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时间已过effects not cleared 4zo5}L `Y  
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停止付款payment stopped jE/AA!DC#  
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支票毁损cheque mutilated ?C A,  
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汇款||寄钱to remit||to send money u[ Yk  
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寄票供取款||支票支付to send a cheque for payment UaB @  
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国内汇票inland Bill 4s*ZS}] o  
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跟单汇票documentary bill ry`z(f  
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空头汇票accommodation bill io{@^1ab  
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原始汇票original bill YLzx<~E4a  
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改写||换新票据renewed bill < F.hZGss7  
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即期汇票sight bill||bill on demand jT]0WS-b  
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…days after date||…days after date…日后付款 HV{wI1  
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…months after date||…months after date…月后付款 \Ani}qQ%|  
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见票后…日付款…days after sight||…days sight 65 #'\+  
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见票后…月付款…months after sight||…months sight @ W[f1  
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同组票据set of bills IJ(  
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单张汇票sola of exchange||sole of exchange XH}\15X  
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远期汇票usance bill||bill at usance ]v]qChZHd  
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长期汇票long bill VFURAYS  
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短期汇票short bill ^h ~x)@=  
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逾期汇票overdue bill W;'!gpa  
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宽限日期days of grace  %yW3VL  
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电汇telegraphic transfer (T.T) -EkWs/'h  
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邮汇postal order||postal note (Am.)||post office order||money order >0p h9$  
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本票promissory note (P/N) uW@oyZUj  
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副保||抵押品||付属担保物collateral security Gb#Cm]  
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担保书trust receipt||letter of indemnity {*0<T|<n  
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承兑||认付acceptance ;V*R*R  
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单张承兑general acceptance hxVKV?Fl  
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有条件承兑qualified acceptance bJRN;g  
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附条件认付conditional acceptance v(B<Nb  
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部分认付partial acceptance   J pFfzb  
    
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