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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。   X`D2w:  
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往来帐目account current jA{5)-g  
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现在往来帐||存款额current accout ~*iF`T6  
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销货帐account sales #|b*l/t8  
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共同计算帐项joint account hObL=^F  
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未决帐项outstanding account DU!T#H 7  
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贷方帐项credit account||creditor account 7H3v[ f^Q  
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借方帐项debit account||debtor account U?0|2hR~  
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应付帐||应付未付帐account payable +KTfGwKt  
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应收帐||应收未收帐account receivable uFWA] ":is  
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新交易||新帐new account |A3"Jc.2o  
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过期帐||延滞帐overdue account||pastdue account H: (B^uH  
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杂项帐户sundry account @D9O<x  
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详细帐单||明细表detail account JO|j?%6YY  
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借贷细帐||交验帐account rendered |Y"XxM9  
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明细帐account stated .w4|$.H  
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结清差额to balance the account with Il/`#b@h  
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清算to settle an account||to liquidate an account||to square an account }Bh\N 5G%  
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审查帐目||监查帐目to audit an account >CCy2W^W  
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由某人负担for ones account||for account of one az:lG(ZGw  
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寄出清算书to send in an account||to send in render an account 0.Nik^~  
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持票人cheque holder *}i.,4+y   
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不记名支票cheque to bearer||bearer cheque  Et0;1  
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记名支票||认人支票cheque to order |N>TPK&Xt  
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到期支票antedated cheque X6@G)68  
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未到期支票postdated cheque -5yEd>Z  
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保付支票certified cheque &P{[22dQ  
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未获兑现支票,退票returned cheque # }!Ge  
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横线支票crossed cheque V"@]PI pr  
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普通横线general crossing {aWTT&-N  
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特别横线special crossing 0"L_0 t:  
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空白支票blank cheque }Z_w8+BZ  
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失效支票,过期支票stale cheque Ln})\ UDK)  
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普通支票open cheque iC`K$LY4W  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount m]$!wp  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges nxP>IfSA  
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支票换现金||兑现to cash a cheque \4`~ J@5Y  
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清理票款to clear a cheque H\7Qf8s|{  
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保证兑现to certify a cheque   pojQ/  
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填写支票数额to fill up a cheque -aPvls   
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支票上划线to cross a cheque Q"KD O -t  
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开发支票to make out a cheque X|)Ox ,(  
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签发支票,开立支票to draw a cheque||to issue a cheque L\--h`~YU  
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透支支票to overdraw a cheque x,a(O@  
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背书支票to endorse a cheque RfVVAaI  
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请付票款||清付票款to pay a cheque||to honour a cheque 2?h c94  
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支票退票to dishonour a cheque <\< [J0  
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拒付支票to refuse a cheque 7yGc@kJ?  
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拒付支票to stop payment of a cheque c|8[$_2  
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提示要求付款to present for payment  :feU  
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见票即付持票人payable to bearer f$vWi&(  
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请给出票人R/D||refer to drawer  AnK-\4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds * 7: )k  
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文字与数字不一致words and figures differ 6(1xU\x  
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支票 !vNZ- }  
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时间已过account closed |3\$\qa  
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时间已过effects not cleared 99Jk<x k  
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停止付款payment stopped UO%Vu C5B  
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支票毁损cheque mutilated y>+xdD0 +  
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汇款||寄钱to remit||to send money 7/*a  
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寄票供取款||支票支付to send a cheque for payment "X/cG9Lw  
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寄款人a remitter " bHeNWZ  
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收款人a remittee "zJGYBen  
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国外汇票foreign Bill k &\YfE3*  
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国内汇票inland Bill k^A Y g!~  
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跟单汇票documentary bill 6km{= ```  
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空头汇票accommodation bill $mA+ 4ISK  
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原始汇票original bill vfT<%Kl!'  
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改写||换新票据renewed bill -C$Z%I7 0  
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即期汇票sight bill||bill on demand #&\hgsw/T  
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…days after date||…days after date…日后付款 !M~p __  
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…months after date||…months after date…月后付款 U5mec167  
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见票后…日付款…days after sight||…days sight hoASr j{s  
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见票后…月付款…months after sight||…months sight RM53B  
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同组票据set of bills RIX0AE  
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单张汇票sola of exchange||sole of exchange 8xmw-s)  
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远期汇票usance bill||bill at usance uAyj# #H  
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长期汇票long bill L{2\NJ"+u  
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短期汇票short bill )iy>sa{  
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逾期汇票overdue bill tH:ea$A  
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宽限日期days of grace *NV`6?o@6  
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电汇telegraphic transfer (T.T) U^ Z[6u  
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邮汇postal order||postal note (Am.)||post office order||money order r_xo>y~S  
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本票promissory note (P/N) j`BF k>  
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押汇负责书||押汇保证书letter of hypothecation DHt 8 f  
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副保||抵押品||付属担保物collateral security * {4cc  
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担保书trust receipt||letter of indemnity FZ=6x}QZ  
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承兑||认付acceptance *~!xeL  
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单张承兑general acceptance +crAkb}i  
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有条件承兑qualified acceptance WP]<\_r2  
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附条件认付conditional acceptance @O45s\4-*  
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部分认付partial acceptance   o B6" D  
    
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