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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。   Gp ^ owr  
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往来帐目account current +wz` _i)!  
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共同计算帐项joint account ^;)SFmjg%  
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未决帐项outstanding account UPVO~hB;  
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贷方帐项credit account||creditor account np`g cj#  
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借方帐项debit account||debtor account 2[8fFo>  
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杂项帐户sundry account Dh\S`nfFq  
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详细帐单||明细表detail account ['51FulDR  
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呆帐bad account _%A/ )  
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会计薄||帐薄account-book VRtbHam  
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营业报告书||损益计算表account of budiness||business report c^ixdk  
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借贷细帐||交验帐account rendered 6obQ9L c  
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明细帐account stated Nf=C?`L  
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与…银行建立交易to keep account with &FL%H;Kfx  
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结清差额to balance the account with |p;4dL  
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审查帐目||监查帐目to audit an account Z&TD+fT<  
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由某人负担for ones account||for account of one $kv@tzO  
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记名支票||认人支票cheque to order 2p+C%"n>  
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到期支票antedated cheque F'rt>YvF  
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未到期支票postdated cheque Nkx0CG*  
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保付支票certified cheque HZ{n&iJ  
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空白支票blank cheque xG8`'SNY  
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失效支票,过期支票stale cheque fx]eDA|$e  
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普通支票open cheque E23w *']  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount |by@ :@*y  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges V~[:*WOX  
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保证兑现to certify a cheque Zi h ?Bm  
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填写支票数额to fill up a cheque !k-` eJ|  
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支票上划线to cross a cheque m8HYW zN  
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开发支票to make out a cheque r0{]5JZt/  
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签发支票,开立支票to draw a cheque||to issue a cheque a:b^!H>#  
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透支支票to overdraw a cheque K}K)`bifw  
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背书支票to endorse a cheque SX_4=^  
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请付票款||清付票款to pay a cheque||to honour a cheque W+hV9  
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拒付支票to refuse a cheque Bm} iU~(Z`  
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请给出票人R/D||refer to drawer @ef$b?wg  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @woC8X  
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文字与数字不一致words and figures differ ^@"c`  
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停止付款payment stopped 1|/ '"9v  
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支票毁损cheque mutilated ^6qjSfFW}  
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汇款||寄钱to remit||to send money T3rn+BxF7  
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空头汇票accommodation bill ZYDW v/u  
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原始汇票original bill =%L@WVbM  
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改写||换新票据renewed bill |=u96G~N  
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即期汇票sight bill||bill on demand Ysl9f1>%  
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…days after date||…days after date…日后付款 *.3y2m,bZ  
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…months after date||…months after date…月后付款 `1q|F9D  
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见票后…日付款…days after sight||…days sight aH  
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见票后…月付款…months after sight||…months sight ?eVj8 $BQo  
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同组票据set of bills T(gg>_'jh  
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单张汇票sola of exchange||sole of exchange Op90 NZI#K  
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远期汇票usance bill||bill at usance @f%wd2  
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长期汇票long bill !YIb  
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短期汇票short bill OK.-]()!  
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逾期汇票overdue bill -h=c=P  
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宽限日期days of grace -;f+; M  
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邮汇postal order||postal note (Am.)||post office order||money order ]yw_ n^@  
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本票promissory note (P/N) jzT;,4poy  
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押汇负责书||押汇保证书letter of hypothecation < rv1IJ  
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副保||抵押品||付属担保物collateral security ^GrNfB[Qu  
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担保书trust receipt||letter of indemnity an pJAB:1  
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承兑||认付acceptance }k4`  
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单张承兑general acceptance e=0l<Rj  
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有条件承兑qualified acceptance uPM8GIvZX.  
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附条件认付conditional acceptance )6PJ*;p-  
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部分认付partial acceptance   _%AJmt}  
    
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