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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。   %F~ dmA#:  
会计报表statement of account twn@~$  
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往来帐目account current qha<.Ro  
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现在往来帐||存款额current accout N9Ml&*%oX{  
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销货帐account sales 4Q>F4 v`  
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共同计算帐项joint account $W]bw#NH  
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未决帐项outstanding account [xPE?OD  
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借方帐项debit account||debtor account {@A2jk\  
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过期帐||延滞帐overdue account||pastdue account GwBQ p Njy  
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杂项帐户sundry account <>s\tJ  
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详细帐单||明细表detail account ,~(}lvqVH  
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会计薄||帐薄account-book y#;VGf6lj  
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营业报告书||损益计算表account of budiness||business report !!%[JR)cS  
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借贷细帐||交验帐account rendered :iB%JY Ad  
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明细帐account stated 1Z8Oh_D C  
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与…银行建立交易to keep account with OKP_3Ns  
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继续记帐to keep account xWz;5=7a]  
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与…有交易to have an account with V,"iMo  
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作成会计帐||有往来帐项to make out an account with ?En| _E_C  
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清算||清理债务to make up an account s/vOxGc  
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清洁帐目||与…停止交易to close ones account with U"y'Kd  
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结清差额to balance the account with +>:_kE]?nX  
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清算to settle an account||to liquidate an account||to square an account r;on0wm&B  
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审查帐目||监查帐目to audit an account O})u'  
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检查帐目to examine an account MpIw^a3(r  
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转入A的帐户to charge the amount to As account Z"n'/S:q  
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为自己计算||独立帐目on ones own account jV4hxuc$  
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寄出清算书to send in an account||to send in render an account FE8+E\ U?  
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到期支票antedated cheque }': EJ~H  
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未到期支票postdated cheque <KHv|)ak  
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保付支票certified cheque 5"1!p3`\D{  
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未获兑现支票,退票returned cheque 5c<b|  
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空白支票blank cheque p:Iw%eZ:  
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失效支票,过期支票stale cheque {VBR/M(q  
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普通支票open cheque :[ L{KFQU  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount \^yXc*C  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges *f{ 7  
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清理票款to clear a cheque ,cLH*@  
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保证兑现to certify a cheque |4=ihB9+  
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填写支票数额to fill up a cheque Ih; aBS  
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支票上划线to cross a cheque I<sfN'FpT  
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开发支票to make out a cheque x9h?e`  
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签发支票,开立支票to draw a cheque||to issue a cheque w:v=se"U  
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透支支票to overdraw a cheque DjY8nePyE  
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背书支票to endorse a cheque *-6?  
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请付票款||清付票款to pay a cheque||to honour a cheque r5[4h'f  
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拒付支票to refuse a cheque EsTB(9c?  
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拒付支票to stop payment of a cheque iKhH^ V%j  
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请给出票人R/D||refer to drawer o<rsAe  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BPewc9RxV  
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文字与数字不一致words and figures differ /tZ0 |B(  
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时间已过account closed 7 >bMzdH  
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时间已过effects not cleared T,OS0;7O  
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停止付款payment stopped l'uOORI  
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支票毁损cheque mutilated "V}qf3 qU  
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汇款||寄钱to remit||to send money jQ$BPEG&X  
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寄票供取款||支票支付to send a cheque for payment DsQ/aG9c%  
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空头汇票accommodation bill x)R0F\_  
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原始汇票original bill 'vlrc[|/  
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改写||换新票据renewed bill X9~p4ys9{  
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即期汇票sight bill||bill on demand a))*F!}c  
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…days after date||…days after date…日后付款 voh^|(:(TH  
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…months after date||…months after date…月后付款 EfKntrom[  
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见票后…日付款…days after sight||…days sight ]!aUT&  
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见票后…月付款…months after sight||…months sight +WL  D  
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同组票据set of bills veO?k.u(  
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单张汇票sola of exchange||sole of exchange !NA`g7'  
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长期汇票long bill 3):?ZCw7y  
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短期汇票short bill 8_ X.c  
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逾期汇票overdue bill |0]YA  
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宽限日期days of grace C *Xik9n  
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电汇telegraphic transfer (T.T) kyu2)L2u  
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邮汇postal order||postal note (Am.)||post office order||money order `GS cRhbh  
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本票promissory note (P/N) F {/>u(@3  
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押汇负责书||押汇保证书letter of hypothecation bw0 20@O*  
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副保||抵押品||付属担保物collateral security LS{bg.e  
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担保书trust receipt||letter of indemnity M6&~LI.We=  
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承兑||认付acceptance R qn WtE  
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单张承兑general acceptance ,!r@9 T  
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有条件承兑qualified acceptance %pH)paR AP  
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附条件认付conditional acceptance ?P%|P   
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部分认付partial acceptance   LNaeB(z"  
    
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