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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。   0M$#95n  
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往来帐目account current ^~ Ekg:`  
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现在往来帐||存款额current accout &?SX4c~?u  
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销货帐account sales 8h*t55  
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共同计算帐项joint account O4m(Er@a  
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未决帐项outstanding account DW1@<X  
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贷方帐项credit account||creditor account ,%A)"doaG  
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借方帐项debit account||debtor account cb +l"FI7  
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现金帐cash account C)OG62  
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杂项帐户sundry account oE1M/*myS  
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会计薄||帐薄account-book (~&w-w3  
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营业报告书||损益计算表account of budiness||business report W pN.]x  
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借贷细帐||交验帐account rendered fQU{SjG  
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作成会计帐||有往来帐项to make out an account with !^WHZv4  
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结清差额to balance the account with obo&1Uv,/  
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清算to settle an account||to liquidate an account||to square an account i9A~<  
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审查帐目||监查帐目to audit an account Eu,`7iQ?(  
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检查帐目to examine an account 2+Rv{%  
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以计帐方式付款to pay on account s?C&s|'.  
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为自己计算||独立帐目on ones own account s:>\/[*>0c  
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由某人收益并负风险on ones account and risk||for ones account and risk )> a B  
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由某人负担for ones account||for account of one t18$x "\4k  
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列入5月份帐目for May account fS &6  
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持票人cheque holder  XRN+`J  
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不记名支票cheque to bearer||bearer cheque &DG->$&|  
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记名支票||认人支票cheque to order `_ %S  
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到期支票antedated cheque 4bVO9aUG{  
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未到期支票postdated cheque CG\tQbum  
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保付支票certified cheque p /Sbt/R  
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未获兑现支票,退票returned cheque W<ZK,kv  
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空白支票blank cheque g>0XxjP4  
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失效支票,过期支票stale cheque 5<pftTcZ  
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普通支票open cheque ]?1Y e8>Y<  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount up3O|lj4  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Ab%;Z5$fr  
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清理票款to clear a cheque OH^N" L  
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保证兑现to certify a cheque l+V,DCE  
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填写支票数额to fill up a cheque x^|Vaf  
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支票上划线to cross a cheque <H1 `  
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开发支票to make out a cheque RjF'x  
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签发支票,开立支票to draw a cheque||to issue a cheque N=:5eAza  
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透支支票to overdraw a cheque fgNU03jp^x  
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请付票款||清付票款to pay a cheque||to honour a cheque V`adWXu  
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拒付支票to refuse a cheque 2tROT][J%  
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拒付支票to stop payment of a cheque )CX4kP j  
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请给出票人R/D||refer to drawer gX{loG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds EQqx+J&!  
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文字与数字不一致words and figures differ Sx    
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停止付款payment stopped ,wKe fpV;5  
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支票毁损cheque mutilated W&h[p_0  
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汇款||寄钱to remit||to send money (]/9-\6(#  
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原始汇票original bill }~Q"s2  
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改写||换新票据renewed bill _9:@Vl]Q@  
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即期汇票sight bill||bill on demand h%d^Gq~  
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…days after date||…days after date…日后付款 {TXOQ>gY  
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…months after date||…months after date…月后付款 eX&Gw{U-f  
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见票后…日付款…days after sight||…days sight v4?iOD  
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见票后…月付款…months after sight||…months sight crA :I"I  
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短期汇票short bill =7[)'  
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逾期汇票overdue bill }#9(Mul  
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本票promissory note (P/N) Y^lQX~I2{  
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押汇负责书||押汇保证书letter of hypothecation DnyYMe!r  
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副保||抵押品||付属担保物collateral security F?*k}]Gi  
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担保书trust receipt||letter of indemnity OhWC}s  
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承兑||认付acceptance `ut)+T V  
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单张承兑general acceptance FN{/.?w(  
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有条件承兑qualified acceptance A~y VYC6l  
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附条件认付conditional acceptance ZrcPgcF  
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部分认付partial acceptance   &wGg6$  
    
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