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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。   c;]^aaQ+>  
会计报表statement of account 9bRUN<  
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往来帐目account current {/N8[?zML  
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现在往来帐||存款额current accout G(shZ=fq  
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销货帐account sales 7BqP3T=&_  
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共同计算帐项joint account ]oz>/\!  
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未决帐项outstanding account U6wy^!_X9  
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贷方帐项credit account||creditor account [g: cG  
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借方帐项debit account||debtor account 2h]CZD4  
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应收帐||应收未收帐account receivable lfd-!(tXD  
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过期帐||延滞帐overdue account||pastdue account FzCXA=m  
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杂项帐户sundry account 3fZoF`<a  
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会计薄||帐薄account-book z^4+U n  
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营业报告书||损益计算表account of budiness||business report t@+e#3P!  
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借贷细帐||交验帐account rendered @<4U &  
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结清差额to balance the account with 5~#oQ&  
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清算to settle an account||to liquidate an account||to square an account c% ?@3d  
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审查帐目||监查帐目to audit an account 4JH^R^O<n  
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以计帐方式付款to pay on account ;1r|Bx<5  
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为自己计算||独立帐目on ones own account LGYg@DR  
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由某人收益并负风险on ones account and risk||for ones account and risk 2frwU~y  
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寄出清算书to send in an account||to send in render an account 34J*<B[Njo  
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记名支票||认人支票cheque to order 7/)0{B4U'  
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到期支票antedated cheque ZWKvz3Wt  
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未到期支票postdated cheque % pAbkb3m  
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保付支票certified cheque ;Nd'GA+1;(  
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未获兑现支票,退票returned cheque VH vL:z  
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横线支票crossed cheque CY $ 1;/  
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空白支票blank cheque b~(S;1NS'  
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失效支票,过期支票stale cheque c{qTVi5e  
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普通支票open cheque uO1^nK  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Mky^X,r  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 9E|QPT  
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支票换现金||兑现to cash a cheque C:f^&4 3  
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清理票款to clear a cheque g4;|uK;  
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保证兑现to certify a cheque m}2hIhD9  
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填写支票数额to fill up a cheque _^!C4?2!  
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支票上划线to cross a cheque 0BAZWm  
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开发支票to make out a cheque M3dUGM  
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签发支票,开立支票to draw a cheque||to issue a cheque  U8% IpI;  
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透支支票to overdraw a cheque #kJ8 qN  
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背书支票to endorse a cheque BL%&n*&  
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请付票款||清付票款to pay a cheque||to honour a cheque DYe w6B-  
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支票退票to dishonour a cheque =Hj3o_g-  
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拒付支票to refuse a cheque IEfm>N-]  
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拒付支票to stop payment of a cheque ](IOn:MuDE  
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请给出票人R/D||refer to drawer UG<<.1JL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mn\GLR.  
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更改处应加盖印章alterations require initials a$ G hb]  
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停止付款payment stopped ) KYU[  
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支票毁损cheque mutilated ;S+"z;$m  
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汇款||寄钱to remit||to send money Zg >!5{T  
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空头汇票accommodation bill EeS VY  
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即期汇票sight bill||bill on demand 5TcirVO82  
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…days after date||…days after date…日后付款 R9V v*F]m@  
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…months after date||…months after date…月后付款 <YBA 7i  
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见票后…日付款…days after sight||…days sight X'h J&-[P  
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见票后…月付款…months after sight||…months sight dzPwlCC%-  
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单张汇票sola of exchange||sole of exchange K\]ey;Bd  
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长期汇票long bill e$+?l~  
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逾期汇票overdue bill E#=slj @  
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宽限日期days of grace x !o>zT\  
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电汇telegraphic transfer (T.T) Qr4c':8  
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邮汇postal order||postal note (Am.)||post office order||money order Jn_;  cN  
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本票promissory note (P/N) +8 avA:o  
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押汇负责书||押汇保证书letter of hypothecation 6jiz$x  
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副保||抵押品||付属担保物collateral security W`KRaL0^  
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担保书trust receipt||letter of indemnity 0\*6U H  
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承兑||认付acceptance _-^Lr /`G!  
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单张承兑general acceptance |5 sI=?p&t  
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有条件承兑qualified acceptance $:R"IqDG  
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附条件认付conditional acceptance  opK=Z  
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部分认付partial acceptance   6@T Ga%:G  
    
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