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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。    O3bo3Cm$  
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往来帐目account current 9fp1*d  
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现在往来帐||存款额current accout i(Cd#1<  
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销货帐account sales *,.WI )@  
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未决帐项outstanding account v}XMFC !  
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贷方帐项credit account||creditor account J+r\EN^9  
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借方帐项debit account||debtor account "q5Tw+KCfu  
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杂项帐户sundry account O]&DDzo  
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详细帐单||明细表detail account +72[*_ <  
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借贷细帐||交验帐account rendered 'Bul_D4B  
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明细帐account stated NJ" d`  
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结帐to close an account WX2:c,%:  
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结清差额to balance the account with ~3 ,>TV  
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清算to settle an account||to liquidate an account||to square an account u1@&o9  
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审查帐目||监查帐目to audit an account n2e#rn  
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按某人指示||列入某人帐户by order and for account of one jyLE  
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列入5月份帐目for May account ApT8;F B  
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寄出清算书to send in an account||to send in render an account I`% ]1{  
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不记名支票cheque to bearer||bearer cheque ='[J.  
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到期支票antedated cheque o-}q|tD$<  
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未到期支票postdated cheque \F;  S  
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保付支票certified cheque Cqra\  
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未获兑现支票,退票returned cheque -Uo"!o>x|  
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横线支票crossed cheque .wPu #*  
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特别横线special crossing uJ:SN;  
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空白支票blank cheque fnJ!~b*qo  
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失效支票,过期支票stale cheque CY?19Ak-xd  
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普通支票open cheque Z&M fE0F/B  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount rE5q BEh  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges vq_v;$9}  
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清理票款to clear a cheque _ rIFwT1]  
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保证兑现to certify a cheque jv5Os-  
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填写支票数额to fill up a cheque #>[5NQ;$'  
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支票上划线to cross a cheque QmR E<i  
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开发支票to make out a cheque 5:6]ZFW  
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签发支票,开立支票to draw a cheque||to issue a cheque idLC q^jnJ  
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透支支票to overdraw a cheque B (l8&  
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背书支票to endorse a cheque 7]&ouT  
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请付票款||清付票款to pay a cheque||to honour a cheque !5escR!\D  
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支票退票to dishonour a cheque A=a~ [vre  
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拒付支票to refuse a cheque 4Bc<  
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拒付支票to stop payment of a cheque I'$}n$UvZ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @T6Z3Zj}  
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文字与数字不一致words and figures differ {ylhh%t4hi  
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时间已过effects not cleared 1p[Z`m*9  
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停止付款payment stopped yQXHEB  
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支票毁损cheque mutilated =CE(M},d  
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汇款||寄钱to remit||to send money 5"]t{-PD  
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寄票供取款||支票支付to send a cheque for payment gtBnP~zT\B  
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寄款人a remitter E|aPkq]  
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收款人a remittee sPee" 9%,  
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国内汇票inland Bill qQ_o>+3VAy  
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跟单汇票documentary bill ^r7- |  
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空头汇票accommodation bill }wJDHgt]-p  
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改写||换新票据renewed bill u= |hRTD=  
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即期汇票sight bill||bill on demand 2EeWcTBU}.  
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…days after date||…days after date…日后付款 By t{3$  
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…months after date||…months after date…月后付款 2Et7o/\<  
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见票后…日付款…days after sight||…days sight D cN s`2  
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见票后…月付款…months after sight||…months sight x,\PV>   
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同组票据set of bills 8F(_Vqu  
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长期汇票long bill ;4E0%@R  
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短期汇票short bill %3ecV$  
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逾期汇票overdue bill }>cQ}6n.  
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宽限日期days of grace P`HE3?r  
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电汇telegraphic transfer (T.T) NZ `( d  
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邮汇postal order||postal note (Am.)||post office order||money order UNcS\t2N  
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本票promissory note (P/N) ![Z'jC py  
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押汇负责书||押汇保证书letter of hypothecation 2H8,&lY.p  
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副保||抵押品||付属担保物collateral security v V:eU-a  
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担保书trust receipt||letter of indemnity [k(oQykq  
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承兑||认付acceptance }tT"vCu  
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单张承兑general acceptance yw`xK2(C$  
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有条件承兑qualified acceptance \w{x- }  
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附条件认付conditional acceptance EoqUFa,  
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部分认付partial acceptance   Ob2H7 !  
    
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