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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。   IGgL7^MF  
会计报表statement of account ~"bV L[  
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往来帐目account current `@%LzeGz  
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现在往来帐||存款额current accout 06jQE2z2R  
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销货帐account sales R-14=|7a-  
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共同计算帐项joint account sq]F;=[5  
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未决帐项outstanding account .]Z"C&"N]  
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贷方帐项credit account||creditor account [hs ds\  
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借方帐项debit account||debtor account d5d@k  
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应付帐||应付未付帐account payable ]^]wP]R_  
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新交易||新帐new account M3AXe]<eC1  
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未决帐||老帐old account NVs@S-rpX  
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杂项帐户sundry account j#6.Gq  
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会计薄||帐薄account-book G2Zer=rC  
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营业报告书||损益计算表account of budiness||business report ,)XLq8  
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借贷细帐||交验帐account rendered 9UkBwS`  
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作成会计帐||有往来帐项to make out an account with @,}UWU  
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清洁帐目||与…停止交易to close ones account with 7P T{lT  
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结帐to close an account W/ \g~=vo  
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清理未付款to ask an account||to demand an account RNL9> 7xV  
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结清差额to balance the account with "&] -2(  
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清算to settle an account||to liquidate an account||to square an account b$7 +;I;  
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审查帐目||监查帐目to audit an account ,+VGSd  
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由某人收益并负风险on ones account and risk||for ones account and risk wkq 66 ?  
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由某人负担for ones account||for account of one @~e5<:|5#  
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列入5月份帐目for May account sK{e*[I>W  
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寄出清算书to send in an account||to send in render an account 97]E1j]  
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支票陈票人cheque drawer @- xjfC\d  
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持票人cheque holder pb}*\/ s  
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不记名支票cheque to bearer||bearer cheque ;'|Ey  
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记名支票||认人支票cheque to order Pal=F0-Q\  
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到期支票antedated cheque wj,=$RX  
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未到期支票postdated cheque KPF1cJ2N  
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保付支票certified cheque X8|,   
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未获兑现支票,退票returned cheque uFE)17E  
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横线支票crossed cheque L,\ Iasv  
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普通横线general crossing @dK Tx#gZ  
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特别横线special crossing ax`o>_)  
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空白支票blank cheque XSR 4iu  
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普通支票open cheque \e*]Ls#jS  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount }vuO$ j  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ?s01@f#  
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支票换现金||兑现to cash a cheque [0!(xp^  
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清理票款to clear a cheque S jqpec8  
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保证兑现to certify a cheque c 9Mz]1@f  
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填写支票数额to fill up a cheque { 6il`>=C  
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支票上划线to cross a cheque 5pX6t  
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开发支票to make out a cheque "oyo#-5z  
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签发支票,开立支票to draw a cheque||to issue a cheque e\rp)[>'  
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透支支票to overdraw a cheque F59 TZI  
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背书支票to endorse a cheque k$VlfQ'+  
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请付票款||清付票款to pay a cheque||to honour a cheque '/p4O2b,  
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支票退票to dishonour a cheque (Ldi|jL  
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拒付支票to refuse a cheque DU^loB+  
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拒付支票to stop payment of a cheque c-w)|- ac.  
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见票即付持票人payable to bearer 1C.VnzRnJ  
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已过期||无效out of date||stale Xj*Wu_  
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请给出票人R/D||refer to drawer 58K5ZZG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds GILfbNcd  
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文字与数字不一致words and figures differ )"LJ hLg  
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时间已过account closed l, wp4 Ll  
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停止付款payment stopped /=h` L ,  
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支票毁损cheque mutilated + #By*;BJ  
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汇款||寄钱to remit||to send money S$3JMFA  
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寄票供取款||支票支付to send a cheque for payment =EIkD9u  
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原始汇票original bill mqJ_W[y7  
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改写||换新票据renewed bill *' X3z@R  
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即期汇票sight bill||bill on demand o Rzi>rr  
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…days after date||…days after date…日后付款 y?:.;%!E  
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…months after date||…months after date…月后付款 @I*{f   
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见票后…日付款…days after sight||…days sight Rh |nP&6  
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见票后…月付款…months after sight||…months sight ? qA]w9x  
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单张汇票sola of exchange||sole of exchange N!|wo:  
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远期汇票usance bill||bill at usance rt| 7h>RQ  
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长期汇票long bill h*Pc=/p  
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短期汇票short bill yOg+iFTr  
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逾期汇票overdue bill So 5N5,u@=  
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宽限日期days of grace Q dp)cT  
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邮汇postal order||postal note (Am.)||post office order||money order Zsh9>]M L  
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本票promissory note (P/N) T"}vAG( .O  
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押汇负责书||押汇保证书letter of hypothecation f f1c/c/  
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副保||抵押品||付属担保物collateral security H]jhAf<h  
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担保书trust receipt||letter of indemnity mo#04;VF  
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承兑||认付acceptance Iy3GE[  
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单张承兑general acceptance [=^3n#WW  
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有条件承兑qualified acceptance D+7R z_=  
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附条件认付conditional acceptance d6sye^P  
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部分认付partial acceptance   q,U+qt  
    
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