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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。   zJq~!#pZ  
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往来帐目account current ISYXH9V  
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现在往来帐||存款额current accout K^ vIUZ>  
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销货帐account sales 1T"`v tR  
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共同计算帐项joint account 8r*E-akuyr  
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未决帐项outstanding account sQYkQ81  
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贷方帐项credit account||creditor account tIWmp30S  
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借方帐项debit account||debtor account e),q0%5  
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应付帐||应付未付帐account payable (of#(I[m7  
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杂项帐户sundry account /,BD#|  
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详细帐单||明细表detail account ] vz%iv_  
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呆帐bad account ML}J\7R  
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会计薄||帐薄account-book {yB s7[Wn  
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营业报告书||损益计算表account of budiness||business report T tfo^ksw  
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借贷细帐||交验帐account rendered v|Pv 03%?7  
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继续记帐to keep account _aq 8@E~  
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与…有交易to have an account with w3N[9w?1  
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结帐to close an account SP@ >vl+;  
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清理未付款to ask an account||to demand an account fA F1"4f  
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结清差额to balance the account with 5CuuG<0  
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清算to settle an account||to liquidate an account||to square an account ht|z<XJ  
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审查帐目||监查帐目to audit an account  vx\r!]  
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检查帐目to examine an account JELT ou  
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转入A的帐户to charge the amount to As account Fiv3 {.  
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代理某人||为某人on ones account||on account of one i 6R~`0>Q  
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由某人收益并负风险on ones account and risk||for ones account and risk 6O|@xvg  
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由某人负担for ones account||for account of one iyA'#bE-  
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按某人指示||列入某人帐户by order and for account of one 0[A[U_b  
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列入5月份帐目for May account kv]~'Srk  
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寄出清算书to send in an account||to send in render an account *,3SGcYdJj  
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持票人cheque holder wL;l Q&  
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记名支票||认人支票cheque to order J3,fk)  
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到期支票antedated cheque 8?J&`e/  
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未到期支票postdated cheque |s'Po^Sy  
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保付支票certified cheque Q7*SE%H  
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未获兑现支票,退票returned cheque tro7Di2Q  
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横线支票crossed cheque yGWxpzmRS  
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空白支票blank cheque  U mNa[ s  
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失效支票,过期支票stale cheque |rJ=Ksc  
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普通支票open cheque kgnmGuka  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount &S( .GdEf  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ]DOX?qI i  
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支票换现金||兑现to cash a cheque 3^R&:|,  
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清理票款to clear a cheque i 7_ _  
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保证兑现to certify a cheque [ JpKSTg[  
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填写支票数额to fill up a cheque <%maDM^_\(  
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支票上划线to cross a cheque 9A} # 6  
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开发支票to make out a cheque 0o+6Q8q  
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签发支票,开立支票to draw a cheque||to issue a cheque (@t(?Js  
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透支支票to overdraw a cheque C!Rs^/  
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背书支票to endorse a cheque p$h4u_  
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请付票款||清付票款to pay a cheque||to honour a cheque }&n<uUDH  
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支票退票to dishonour a cheque *tgnYa[l  
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拒付支票to refuse a cheque Svc|0Ad&  
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拒付支票to stop payment of a cheque ZJwrLV  
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提示要求付款to present for payment %kB8'a3  
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见票即付持票人payable to bearer q~3,yyu  
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已过期||无效out of date||stale q|Qk2M  
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请给出票人R/D||refer to drawer KuMF^0V%c  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1RK=,Wx  
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文字与数字不一致words and figures differ s VJ!FC  
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停止付款payment stopped j Lpc Zb,  
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支票毁损cheque mutilated ?c7*_<W 5  
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汇款||寄钱to remit||to send money G 2mX ;  
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寄票供取款||支票支付to send a cheque for payment kdn'6>\  
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寄款人a remitter >-O/U5<!  
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收款人a remittee g7&9"  
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国内汇票inland Bill JXw^/Y$  
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跟单汇票documentary bill h(F<h_  
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空头汇票accommodation bill Z( 9 u<  
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原始汇票original bill [2dn\z28  
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改写||换新票据renewed bill  ru`U'  
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即期汇票sight bill||bill on demand ,&d@O>$E:  
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…days after date||…days after date…日后付款 [j"9rO" +  
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…months after date||…months after date…月后付款 fi+R2p~vs  
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见票后…日付款…days after sight||…days sight k@ K7yK  
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见票后…月付款…months after sight||…months sight Q.Aw2  
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同组票据set of bills fGv#s X  
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单张汇票sola of exchange||sole of exchange BI:k#jO!  
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远期汇票usance bill||bill at usance f,z P*  
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长期汇票long bill {"vkji>  
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短期汇票short bill 3M0+"l(X  
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逾期汇票overdue bill `imWc "'Ej  
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宽限日期days of grace y[@\j9Hq  
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电汇telegraphic transfer (T.T) j%V["?)  
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邮汇postal order||postal note (Am.)||post office order||money order rC_*sx r^  
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本票promissory note (P/N) P%Ay3cR+E  
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押汇负责书||押汇保证书letter of hypothecation $[@0^IJq=K  
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副保||抵押品||付属担保物collateral security /cFzotr"9  
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担保书trust receipt||letter of indemnity B6}FIg)  
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承兑||认付acceptance (/ " &  
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单张承兑general acceptance 1U\$iy8}  
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有条件承兑qualified acceptance FZpKFsPx  
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附条件认付conditional acceptance FdOFE.l  
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部分认付partial acceptance   B`#h{)[  
    
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