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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。   . AA# G  
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往来帐目account current ?1g` 'q@T%  
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现在往来帐||存款额current accout ?#c "wA&  
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销货帐account sales  DEu0Z  
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共同计算帐项joint account [ -Z 6QzT  
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未决帐项outstanding account n[y=DdiKGS  
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贷方帐项credit account||creditor account %;]/Z%!  
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借方帐项debit account||debtor account \8*j"@ !H  
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杂项帐户sundry account I8W9Kzf  
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详细帐单||明细表detail account otdv;xI9  
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借贷细帐||交验帐account rendered !cO<N~0*5x  
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明细帐account stated od vUU#l  
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与…银行建立交易to keep account with 61b<6 r0o  
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继续记帐to keep account ]V"B`ip[2  
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与…有交易to have an account with QSo48OFs  
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清理未付款to ask an account||to demand an account A@G%*\UZ  
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结清差额to balance the account with w 5Yt mnP  
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清算to settle an account||to liquidate an account||to square an account gs=(h*  
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审查帐目||监查帐目to audit an account M[ ,:NE4H  
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检查帐目to examine an account ~0gHh  
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为自己计算||独立帐目on ones own account &BJ"T  
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寄出清算书to send in an account||to send in render an account Q6rvTV'vv  
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不记名支票cheque to bearer||bearer cheque 'Uu!K!  
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记名支票||认人支票cheque to order :.aMhyh#*  
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到期支票antedated cheque Z]qbLxJV  
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未到期支票postdated cheque m6M ko2  
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保付支票certified cheque O QGKH6q  
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未获兑现支票,退票returned cheque O_\%8*;  
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横线支票crossed cheque D0^h;wJ=4+  
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空白支票blank cheque f~ wgMp.W0  
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失效支票,过期支票stale cheque 4-m6e$p;  
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普通支票open cheque EKus0"|  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount \@[,UZ  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges s'|t2`K("  
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支票上划线to cross a cheque G[1\5dK*uR  
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开发支票to make out a cheque AJm$(3?/D  
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签发支票,开立支票to draw a cheque||to issue a cheque "Kdn`zN{  
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透支支票to overdraw a cheque 5C&*PJ~WA  
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背书支票to endorse a cheque [q_+s  
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请付票款||清付票款to pay a cheque||to honour a cheque > (9\ c F{  
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支票退票to dishonour a cheque 1"L"LU'  
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拒付支票to refuse a cheque T4HJy|  
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拒付支票to stop payment of a cheque wV"`Du7E;  
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停止付款payment stopped G@[8P?M=Z  
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支票毁损cheque mutilated Ey&H?OFiP  
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汇款||寄钱to remit||to send money ;sZG=y@  
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寄票供取款||支票支付to send a cheque for payment bbK};u  
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空头汇票accommodation bill h0GoF A<  
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原始汇票original bill 3nq?Y8yac  
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改写||换新票据renewed bill $~/2!T_  
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即期汇票sight bill||bill on demand >rSjP1-F  
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…days after date||…days after date…日后付款 L$ZjMJ  
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…months after date||…months after date…月后付款 Kb.qv)6i*  
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见票后…日付款…days after sight||…days sight 8Sbz)X  
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见票后…月付款…months after sight||…months sight B=_w9iVN  
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远期汇票usance bill||bill at usance |{(<A4W  
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长期汇票long bill -<W?it?D  
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短期汇票short bill du65=w4E!  
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逾期汇票overdue bill :@A&HkF  
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宽限日期days of grace *a9cBl'_  
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电汇telegraphic transfer (T.T) <Ap_#  
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邮汇postal order||postal note (Am.)||post office order||money order o`T.Zaik,  
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本票promissory note (P/N) /MZ<vnN7f  
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押汇负责书||押汇保证书letter of hypothecation M/ 3;-g  
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副保||抵押品||付属担保物collateral security -@v^. @[Z&  
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担保书trust receipt||letter of indemnity =RoE=) 1&-  
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承兑||认付acceptance d Ojly,!  
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单张承兑general acceptance x]^d'o:cDP  
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有条件承兑qualified acceptance ^ u$gO3D  
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附条件认付conditional acceptance ?QP>rm  
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部分认付partial acceptance   3u@,OE  
    
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