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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。   tg9{(_ t/W  
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往来帐目account current .k%/JF91n  
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现在往来帐||存款额current accout '<O.J(N~4!  
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销货帐account sales >x ]{c b/m  
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共同计算帐项joint account V}FH5z |  
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未决帐项outstanding account a%QgL&_5  
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贷方帐项credit account||creditor account b27t-p8  
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借方帐项debit account||debtor account 3~LNz8Z*  
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应付帐||应付未付帐account payable f{|n/j;n=C  
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应收帐||应收未收帐account receivable {5+ 39=(  
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现金帐cash account q35=_'\W  
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过期帐||延滞帐overdue account||pastdue account ]UZP dw1D  
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杂项帐户sundry account eUD 5 V  
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详细帐单||明细表detail account Ki /j\  
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营业报告书||损益计算表account of budiness||business report '1Ex{$Yk  
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借贷细帐||交验帐account rendered C~M,N|m+^  
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与…银行建立交易to keep account with $7p0<<Nck  
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结清差额to balance the account with es\Fn#?O  
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清算to settle an account||to liquidate an account||to square an account M|UCV_omN  
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审查帐目||监查帐目to audit an account c + aTO"  
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为自己计算||独立帐目on ones own account tV2o9!N4  
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由某人收益并负风险on ones account and risk||for ones account and risk D4T(Dce  
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列入5月份帐目for May account Q'aVdJN,  
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寄出清算书to send in an account||to send in render an account w=[ITQ|W%  
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记名支票||认人支票cheque to order )2R]KU_=g  
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到期支票antedated cheque sAjN<P  
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未到期支票postdated cheque GQ*or>R1  
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保付支票certified cheque 8cj}9}k  
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未获兑现支票,退票returned cheque 0VIR =Pbp  
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空白支票blank cheque [\=1|t5n~  
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失效支票,过期支票stale cheque 3u9}z+q  
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普通支票open cheque Y\E7nll:.  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount KuMH,rXF  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges @Z Dd(xB&  
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支票换现金||兑现to cash a cheque Lg|]|,%e  
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清理票款to clear a cheque Nu+DVIM  
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开发支票to make out a cheque HP:[aR!2P  
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签发支票,开立支票to draw a cheque||to issue a cheque \Npvm49  
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透支支票to overdraw a cheque T[2<_nn=  
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背书支票to endorse a cheque o 80x@ &A:  
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请付票款||清付票款to pay a cheque||to honour a cheque hz5t/E  
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拒付支票to refuse a cheque XY<KLO%  
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拒付支票to stop payment of a cheque _WI~b  
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提示要求付款to present for payment i*mI-l  
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支付指定人payable to order qJR8fQ  
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已过期||无效out of date||stale &LQfs4}a ,  
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请给出票人R/D||refer to drawer ' Y]<1M>.g  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MI~Q Xy,  
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停止付款payment stopped \*c=bz&l  
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支票毁损cheque mutilated T? ,Q=.  
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汇款||寄钱to remit||to send money Wr,pm#gl6  
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寄票供取款||支票支付to send a cheque for payment zZV9`cqZ{  
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空头汇票accommodation bill K Z0%J5  
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原始汇票original bill Y+3r{OI  
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改写||换新票据renewed bill 6)9X+U@  
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即期汇票sight bill||bill on demand 3L;&MG=  
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…days after date||…days after date…日后付款 >orDw3xC  
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…months after date||…months after date…月后付款 0EUC8Ni  
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见票后…月付款…months after sight||…months sight +p &$`(  
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单张汇票sola of exchange||sole of exchange U( "m}^  
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远期汇票usance bill||bill at usance _<;westq  
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长期汇票long bill AO^c=^  
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短期汇票short bill )Xd2qbi  
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逾期汇票overdue bill M9dUo7  
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宽限日期days of grace uHpSE?y/  
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电汇telegraphic transfer (T.T) /km'#f)/  
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邮汇postal order||postal note (Am.)||post office order||money order FVS@z5A8<=  
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本票promissory note (P/N) 9mfP9  
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押汇负责书||押汇保证书letter of hypothecation <MoKTP-<  
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副保||抵押品||付属担保物collateral security Zp*0%x!e  
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担保书trust receipt||letter of indemnity M4(`o^n  
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承兑||认付acceptance W-ll2b  
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单张承兑general acceptance nXnO]wXC  
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有条件承兑qualified acceptance BSib/)p   
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附条件认付conditional acceptance 1P +Te,I  
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部分认付partial acceptance   c- {;P>L  
    
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