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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。   PkG+`N  
会计报表statement of account +(|T\%$DT  
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往来帐目account current >mt<`s  
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现在往来帐||存款额current accout 'iL['4~.  
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销货帐account sales GD*6tk;5/  
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共同计算帐项joint account 6Ajiz_~U  
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未决帐项outstanding account 0V` /oaW;  
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贷方帐项credit account||creditor account C{Npipd}v  
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借方帐项debit account||debtor account uO BpMAJ  
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应付帐||应付未付帐account payable 0HG*KW  
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过期帐||延滞帐overdue account||pastdue account 4NbC V)Dm  
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杂项帐户sundry account {~d4;ht1Y  
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详细帐单||明细表detail account ozGK -$  
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明细帐account stated 0R *!o\y  
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清算||清理债务to make up an account /z~;.jRg  
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结帐to close an account YHg4WW$  
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清理未付款to ask an account||to demand an account I?5#Q0,b  
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结清差额to balance the account with 7e>n{rl  
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清算to settle an account||to liquidate an account||to square an account 6|["!AUI  
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审查帐目||监查帐目to audit an account mI?AI7DqK  
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检查帐目to examine an account `3\5&Bf  
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为自己计算||独立帐目on ones own account ENr\+{{%  
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由某人收益并负风险on ones account and risk||for ones account and risk ( O "Wa  
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列入5月份帐目for May account s["8QCd"r  
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寄出清算书to send in an account||to send in render an account XJ^dX]4  
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记名支票||认人支票cheque to order &Azfpv   
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未到期支票postdated cheque A/:^l%y,GZ  
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保付支票certified cheque <~s{&cL!%#  
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未获兑现支票,退票returned cheque LG u K@^  
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空白支票blank cheque ZhvZe/  
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失效支票,过期支票stale cheque 2&b?NqEeZ  
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普通支票open cheque X>-|px$vy  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount )/87<Y;o  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges "39\@Ow  
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保证兑现to certify a cheque <@4 48,9&  
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填写支票数额to fill up a cheque  B=d :r  
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支票上划线to cross a cheque ;n\$'"K&;  
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开发支票to make out a cheque ]_5qME#N  
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签发支票,开立支票to draw a cheque||to issue a cheque Tb!Fv W  
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背书支票to endorse a cheque C K=TD`$w  
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请付票款||清付票款to pay a cheque||to honour a cheque fMm.V=/+  
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支票退票to dishonour a cheque ZBuh(be  
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拒付支票to refuse a cheque {A`J0ol<B9  
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拒付支票to stop payment of a cheque HD_ #-M  
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提示要求付款to present for payment 8= "01  
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见票即付持票人payable to bearer q@&6&cd  
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请给出票人R/D||refer to drawer LsxRK5   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds e'|IRhr  
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支票毁损cheque mutilated ~ycWc Zi>  
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汇款||寄钱to remit||to send money ZypK''&oc  
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寄票供取款||支票支付to send a cheque for payment ^CK D[s  
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跟单汇票documentary bill 6n|][! f  
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空头汇票accommodation bill +R7pdi  
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原始汇票original bill 1p$*N  
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改写||换新票据renewed bill At'M? Q@v  
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即期汇票sight bill||bill on demand }=B~n0  
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…days after date||…days after date…日后付款 noLr185  
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…months after date||…months after date…月后付款 RN}joKV  
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见票后…日付款…days after sight||…days sight  6@"E*-z$  
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见票后…月付款…months after sight||…months sight n]7rHV}G  
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同组票据set of bills G$luGxl[  
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单张汇票sola of exchange||sole of exchange 0:-z+`RHE  
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远期汇票usance bill||bill at usance 4.Fh4Y:$'  
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长期汇票long bill }@/Ox  
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短期汇票short bill  deq5u>  
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逾期汇票overdue bill %%I:L~c  
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宽限日期days of grace .mg0L\  
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电汇telegraphic transfer (T.T) L@jpid95  
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邮汇postal order||postal note (Am.)||post office order||money order OoRg:"9{#  
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本票promissory note (P/N) O_GHvLO=  
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押汇负责书||押汇保证书letter of hypothecation 4E}Q<?UYSt  
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副保||抵押品||付属担保物collateral security V$:%CIn  
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担保书trust receipt||letter of indemnity tUW^dGo.  
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承兑||认付acceptance &j/,8 Z*  
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单张承兑general acceptance 44w "U%+  
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有条件承兑qualified acceptance %&lwp  
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附条件认付conditional acceptance G(o6/  
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部分认付partial acceptance   7L6^IK  
    
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