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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。   ox ;  
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现在往来帐||存款额current accout ~gu3g^<0v  
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销货帐account sales $t/x;< .H  
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借方帐项debit account||debtor account "4%"&2L  
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应付帐||应付未付帐account payable DvM5 k  
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应收帐||应收未收帐account receivable d`1I".y  
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杂项帐户sundry account cJgBI(S5  
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详细帐单||明细表detail account cVwbg[W]  
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结清差额to balance the account with 6ri\>QrF  
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清算to settle an account||to liquidate an account||to square an account TJ6#P<M  
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审查帐目||监查帐目to audit an account |dadH 7  
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为自己计算||独立帐目on ones own account F}ukZ DB  
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由某人收益并负风险on ones account and risk||for ones account and risk F!KV\?eM$  
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寄出清算书to send in an account||to send in render an account , Fytk34  
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记名支票||认人支票cheque to order k&DGJ5m$.  
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到期支票antedated cheque a @SUi~+3  
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未到期支票postdated cheque "#XtDpGk  
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保付支票certified cheque ;tN4HiN  
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未获兑现支票,退票returned cheque Sf5]=F-w  
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横线支票crossed cheque r9 ;`  
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空白支票blank cheque YME[%c2x  
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失效支票,过期支票stale cheque mLULd}g/o  
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普通支票open cheque q'2`0MRa  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount RCCv>o  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges y,^";7U  
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开发支票to make out a cheque A3z/Bz4]:#  
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签发支票,开立支票to draw a cheque||to issue a cheque =w?M_[&K)  
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背书支票to endorse a cheque tp%|AD"  
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请付票款||清付票款to pay a cheque||to honour a cheque i3D<`\;r  
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拒付支票to refuse a cheque "\4]X"3<+  
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拒付支票to stop payment of a cheque u\M4`p!g=  
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文字与数字不一致words and figures differ :|?~B%-p[  
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支票毁损cheque mutilated OwNAN  
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汇款||寄钱to remit||to send money _DNkdS [[  
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寄票供取款||支票支付to send a cheque for payment ^U0apI  
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收款人a remittee D6C -x  
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国内汇票inland Bill w]]x[D]L  
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空头汇票accommodation bill 4fU5RB7%  
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原始汇票original bill -r6(=A  
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改写||换新票据renewed bill IdQw Lt  
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即期汇票sight bill||bill on demand [nhLhl4S  
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…days after date||…days after date…日后付款 nvUkbmZG#  
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…months after date||…months after date…月后付款 YA8yMh*4D?  
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见票后…日付款…days after sight||…days sight HzO0K=Z=R0  
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见票后…月付款…months after sight||…months sight o^.s!C% j  
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单张汇票sola of exchange||sole of exchange |[n|=ORI'  
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远期汇票usance bill||bill at usance fxf GJNR  
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长期汇票long bill YM4U.! 4o  
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短期汇票short bill uJAB)ti2I  
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逾期汇票overdue bill @+Anv ~B.  
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宽限日期days of grace !C)>  
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邮汇postal order||postal note (Am.)||post office order||money order oz5lt4  
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本票promissory note (P/N) 1oVDOo  
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押汇负责书||押汇保证书letter of hypothecation -T="Ml &  
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副保||抵押品||付属担保物collateral security TbUkqABm  
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担保书trust receipt||letter of indemnity | r*1.V(  
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承兑||认付acceptance IaZAP  
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单张承兑general acceptance HrcnyQ`Q0  
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有条件承兑qualified acceptance lu(Omds+  
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附条件认付conditional acceptance M)It(K8R  
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部分认付partial acceptance   RB 0j!H:  
    
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