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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。    axDa&7%  
会计报表statement of account cGR)$:  
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往来帐目account current =<7z :]  
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现在往来帐||存款额current accout k5J18S  
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销货帐account sales I$p1^8~L  
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共同计算帐项joint account c~O Lr  
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未决帐项outstanding account v+[S${  
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贷方帐项credit account||creditor account W$2 \GPJt  
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借方帐项debit account||debtor account dv qg H  
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应付帐||应付未付帐account payable 'RhS% l  
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应收帐||应收未收帐account receivable M. % p'^5  
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过期帐||延滞帐overdue account||pastdue account Sn4xv2/  
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杂项帐户sundry account ,Yx<"2 W  
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详细帐单||明细表detail account "yh2+97l  
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营业报告书||损益计算表account of budiness||business report L&)e}"  
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借贷细帐||交验帐account rendered 9xz@2b@  
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清理未付款to ask an account||to demand an account } %?or_f/  
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结清差额to balance the account with nTo?~=b  
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清算to settle an account||to liquidate an account||to square an account ^&86VBP  
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审查帐目||监查帐目to audit an account -f ~1Id  
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检查帐目to examine an account 6c(b*o  
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转入A的帐户to charge the amount to As account /~WBqcl  
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以计帐方式付款to pay on account h@*I(ND<  
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代理某人||为某人on ones account||on account of one V > eG\  
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为自己计算||独立帐目on ones own account q%q+2P>  
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按某人指示||列入某人帐户by order and for account of one Oh10X.)i  
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寄出清算书to send in an account||to send in render an account 7Q  Ns q  
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不记名支票cheque to bearer||bearer cheque ^[bFGKE  
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记名支票||认人支票cheque to order 0!0o[3*  
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到期支票antedated cheque ]2|fc5G'  
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未到期支票postdated cheque [MbbL  
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保付支票certified cheque Eld[z{n"  
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未获兑现支票,退票returned cheque }><[6Uz%  
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横线支票crossed cheque W4k$m 2  
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空白支票blank cheque 4<E <sD  
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失效支票,过期支票stale cheque m2l9([u=^  
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普通支票open cheque &)||~  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 'yA/sZ  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges MVvBd3  
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支票换现金||兑现to cash a cheque L'aB/5_%  
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清理票款to clear a cheque _JNYvng m  
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开发支票to make out a cheque z,SI  
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签发支票,开立支票to draw a cheque||to issue a cheque o}/|"(K   
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透支支票to overdraw a cheque L)F4)VL  
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背书支票to endorse a cheque -PSgBH[  
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请付票款||清付票款to pay a cheque||to honour a cheque "P(obk  
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支票退票to dishonour a cheque mS![J69(  
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拒付支票to refuse a cheque J9]cs?`)  
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拒付支票to stop payment of a cheque & b5(Su  
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请给出票人R/D||refer to drawer 4FRi=d;mP  
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文字与数字不一致words and figures differ )< G(C,!,.  
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时间已过effects not cleared %w65)BFQ  
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停止付款payment stopped }BlyEcw'aN  
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支票毁损cheque mutilated  J3 Q_  
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汇款||寄钱to remit||to send money @L!^2v  
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寄票供取款||支票支付to send a cheque for payment Ex p ?x  
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收款人a remittee "{D/a7]lC  
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原始汇票original bill Cu#n5SF*  
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改写||换新票据renewed bill X2A k  
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即期汇票sight bill||bill on demand LD[\eJ _  
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…days after date||…days after date…日后付款 <T[LugI  
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…months after date||…months after date…月后付款 ~Re4zU  
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见票后…日付款…days after sight||…days sight %W D^0U|  
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见票后…月付款…months after sight||…months sight /a32QuS  
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单张汇票sola of exchange||sole of exchange [6l0|Y  
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远期汇票usance bill||bill at usance ?=Ceo#Er  
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长期汇票long bill =A,B'n\R  
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短期汇票short bill P@UE.0NYX  
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逾期汇票overdue bill \12G,tBH  
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电汇telegraphic transfer (T.T) pdJ]V`m  
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邮汇postal order||postal note (Am.)||post office order||money order =_BHpgL  
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本票promissory note (P/N) mmJnE  
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押汇负责书||押汇保证书letter of hypothecation ,&@GxiU  
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副保||抵押品||付属担保物collateral security #b*4v&<  
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担保书trust receipt||letter of indemnity  &ox  
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承兑||认付acceptance  ^cw9Yjh6  
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单张承兑general acceptance ) ??N]V_U  
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有条件承兑qualified acceptance VK*_p EV,}  
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附条件认付conditional acceptance Mm*V;ADF  
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部分认付partial acceptance   eik_w(xPT  
    
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