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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。   ){$*<#&H  
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共同计算帐项joint account s |!lw  
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未决帐项outstanding account }}u16x}*n  
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借方帐项debit account||debtor account BI+x6S>d  
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应付帐||应付未付帐account payable Hd57Iw  
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过期帐||延滞帐overdue account||pastdue account KzQuLD(e  
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杂项帐户sundry account iX-.mq$  
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详细帐单||明细表detail account |f1RhB  
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营业报告书||损益计算表account of budiness||business report Q-J} :U  
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借贷细帐||交验帐account rendered 9<.8mW^68  
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明细帐account stated m[v%Qe|~  
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与…银行开立一户头to open an account with f|Nkk*9$  
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与…银行建立交易to keep account with %~P3t=r  
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继续记帐to keep account AoY!f'Z  
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与…有交易to have an account with 3Xy~ap>Y  
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清算||清理债务to make up an account 8:2Vib$  
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结帐to close an account -j1]H"-  
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清理未付款to ask an account||to demand an account olKM0K  
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结清差额to balance the account with -Ir>pY\!  
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清算to settle an account||to liquidate an account||to square an account wO6>jW 7  
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审查帐目||监查帐目to audit an account qnqS^K,':  
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列入5月份帐目for May account t:v>W8N53  
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编入某中帐项下to pass to the account of||to place to the account of ;e9&WEG_\  
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寄出清算书to send in an account||to send in render an account 2=%]Ax"R  
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不记名支票cheque to bearer||bearer cheque ZS`Kj(D  
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到期支票antedated cheque  i9`-a/  
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未到期支票postdated cheque JxEz1~WK &  
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保付支票certified cheque %c%`< y<~L  
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未获兑现支票,退票returned cheque 'q RQO(9&m  
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普通支票open cheque !,]c}Y{i  
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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\tY-X3  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Z+[W@5q  
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清理票款to clear a cheque -w5sXnS  
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保证兑现to certify a cheque jB0Ts ;5  
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填写支票数额to fill up a cheque ?C   
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支票上划线to cross a cheque v$g\]QS p  
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开发支票to make out a cheque wwJs_f\  
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签发支票,开立支票to draw a cheque||to issue a cheque 4MtRI  
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透支支票to overdraw a cheque GxC\Nj#  
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背书支票to endorse a cheque 9jNh%raG|  
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请付票款||清付票款to pay a cheque||to honour a cheque >RpMw!NT  
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支票退票to dishonour a cheque -C!m#"PDW  
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拒付支票to refuse a cheque kVG+Wr7l0F  
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拒付支票to stop payment of a cheque b' ~WS4xlD  
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提示要求付款to present for payment Q|2*V1"r<2  
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见票即付持票人payable to bearer L&uPNcZ`-  
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请给出票人R/D||refer to drawer j_0l'Saj  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R"\(a  
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文字与数字不一致words and figures differ PGVP0H+RV  
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时间已过effects not cleared |I|,6*)xg  
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停止付款payment stopped   &._Mh  
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支票毁损cheque mutilated ;$qc@)Uwp  
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汇款||寄钱to remit||to send money 0$U\H>r  
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寄票供取款||支票支付to send a cheque for payment 4=& d{.E  
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寄款人a remitter (+BrC`  
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收款人a remittee )[y KO  
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国内汇票inland Bill t6)R 37  
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空头汇票accommodation bill _~*ba+{  
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原始汇票original bill ~4ijiw$  
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改写||换新票据renewed bill q1|@v#kH6  
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即期汇票sight bill||bill on demand :/}=s5aQl/  
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…days after date||…days after date…日后付款 M IUB]  
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…months after date||…months after date…月后付款 mVT[:a3  
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见票后…日付款…days after sight||…days sight QCfR2Nn}  
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见票后…月付款…months after sight||…months sight U8zs=tA  
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同组票据set of bills /T 4GPi\lg  
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单张汇票sola of exchange||sole of exchange ,Fu[o6x<^  
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远期汇票usance bill||bill at usance D:N\K/p  
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长期汇票long bill LO)QEUG  
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短期汇票short bill ` >k7^!Ds  
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逾期汇票overdue bill ;O({|mpS\  
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宽限日期days of grace l_ T5KV  
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电汇telegraphic transfer (T.T) V:1_k"zQ  
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邮汇postal order||postal note (Am.)||post office order||money order %nj{eT  
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本票promissory note (P/N) :j;_Xw  
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押汇负责书||押汇保证书letter of hypothecation PtOYlZTe?  
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副保||抵押品||付属担保物collateral security L!:;H,  
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担保书trust receipt||letter of indemnity Ng\]  
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承兑||认付acceptance t~ z;G%a  
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单张承兑general acceptance @}A3ie'w  
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有条件承兑qualified acceptance -K iI&Q  
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附条件认付conditional acceptance s"0Hz"[^=  
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部分认付partial acceptance   +(##B pC  
    
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