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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。   $F`jM/B6  
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往来帐目account current 959&I0=g"  
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现在往来帐||存款额current accout ;mu9;ixZ  
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共同计算帐项joint account WhMr'l/e  
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未决帐项outstanding account Yi1_oe  
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借方帐项debit account||debtor account jX$TiG  
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应付帐||应付未付帐account payable 57'=Qz52  
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应收帐||应收未收帐account receivable 4d)w2t?H%  
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杂项帐户sundry account m1a0uEA G  
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详细帐单||明细表detail account 1 h|cr_  
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营业报告书||损益计算表account of budiness||business report cEnkt=  
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借贷细帐||交验帐account rendered kX zm  
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与…有交易to have an account with k^Zpb&`Hx  
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作成会计帐||有往来帐项to make out an account with /D`M?nD7  
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清算||清理债务to make up an account hE\,4c1  
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结帐to close an account E}lU?U5i  
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结清差额to balance the account with AJ2Xq*fk  
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清算to settle an account||to liquidate an account||to square an account EAF<PMb  
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审查帐目||监查帐目to audit an account CEc& G  
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为自己计算||独立帐目on ones own account TmKO/N@}  
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由某人负担for ones account||for account of one GK95=?f~8;  
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寄出清算书to send in an account||to send in render an account jt3s;U*  
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记名支票||认人支票cheque to order /^#} \ <;  
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未到期支票postdated cheque '?3Hy|}  
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保付支票certified cheque W!IK>IW"  
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失效支票,过期支票stale cheque N18Zsdrp  
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普通支票open cheque *Ru Uf  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount J+z0,N[  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges u 4)i7  
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清理票款to clear a cheque MNJ$/l)h  
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保证兑现to certify a cheque 5ue{&z @T  
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填写支票数额to fill up a cheque ]2Lwd@  
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开发支票to make out a cheque ^*R rx  
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签发支票,开立支票to draw a cheque||to issue a cheque o1kLT@VCl  
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透支支票to overdraw a cheque `Jz"rh-M  
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背书支票to endorse a cheque KZ<zsHX8H  
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请付票款||清付票款to pay a cheque||to honour a cheque ], ' n!:>  
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拒付支票to refuse a cheque 9-)oA+$  
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拒付支票to stop payment of a cheque hv7!x=?8  
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请给出票人R/D||refer to drawer mNm 8I8  
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时间已过effects not cleared 4 lJ@qhV  
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停止付款payment stopped zO9|s}J8q  
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支票毁损cheque mutilated I?s)^'  
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汇款||寄钱to remit||to send money -H'_%~OV(  
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寄票供取款||支票支付to send a cheque for payment c<DsCzX  
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寄款人a remitter 7+#^:;19`  
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收款人a remittee zd>[uIOR  
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国内汇票inland Bill 3(E"$Se,f  
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跟单汇票documentary bill @T?:[nPf&F  
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空头汇票accommodation bill E I)Pfx"0  
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原始汇票original bill #s(B,`?N  
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改写||换新票据renewed bill T>kJB.V:oQ  
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即期汇票sight bill||bill on demand #++MoW}'g  
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…days after date||…days after date…日后付款 :9_K@f?n  
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…months after date||…months after date…月后付款 PKwHq<vAsB  
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见票后…日付款…days after sight||…days sight <IK8 Ucp  
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见票后…月付款…months after sight||…months sight |+cyb<(V J  
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单张汇票sola of exchange||sole of exchange <3Co/.VQd  
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远期汇票usance bill||bill at usance !<((@*zU  
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长期汇票long bill Ct$e`H!;  
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短期汇票short bill 4=*VXM/  
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逾期汇票overdue bill J --9VlC'  
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宽限日期days of grace Z3~$"V*ZB{  
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电汇telegraphic transfer (T.T) i7mT<w>?  
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邮汇postal order||postal note (Am.)||post office order||money order 3xp%o5K  
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本票promissory note (P/N) EoIP#Cnd1  
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押汇负责书||押汇保证书letter of hypothecation /".+OpL  
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副保||抵押品||付属担保物collateral security Z +(V'e;  
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担保书trust receipt||letter of indemnity Do=*bZ;A  
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承兑||认付acceptance `5=0f}E  
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单张承兑general acceptance l {\~I  
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有条件承兑qualified acceptance CsQ}eW8uEf  
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附条件认付conditional acceptance O5{ >k  
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部分认付partial acceptance   .px*.e s  
    
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