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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。   cop \o4ia  
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往来帐目account current ofIw7D*h  
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现在往来帐||存款额current accout mcFJ__3MAV  
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销货帐account sales 01/yog  
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未决帐项outstanding account ueD_<KjE=  
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贷方帐项credit account||creditor account ,8^QV3  
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借方帐项debit account||debtor account B(TE?[ #  
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借贷细帐||交验帐account rendered z1vSt[s  
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继续记帐to keep account e4<[|B!O  
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作成会计帐||有往来帐项to make out an account with 3`U^sr:[%  
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清算||清理债务to make up an account ee\xj$,  
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结清差额to balance the account with rPXy(d1<`S  
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清算to settle an account||to liquidate an account||to square an account _]6n]koD,  
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审查帐目||监查帐目to audit an account s~n@| m9k  
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检查帐目to examine an account ;:Q&Rf"@%  
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转入A的帐户to charge the amount to As account /M5R<rl  
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以计帐方式付款to pay on account b<\aJb{2  
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列入5月份帐目for May account (,;4f7\  
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寄出清算书to send in an account||to send in render an account @YHt[>*S  
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未到期支票postdated cheque !112u#V  
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保付支票certified cheque ccwz:7r  
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未获兑现支票,退票returned cheque ?\_vqW  
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横线支票crossed cheque FZtT2Z4 &i  
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空白支票blank cheque L~*nI d  
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失效支票,过期支票stale cheque ?d_vD@+\  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount n^` `)"  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges |8fdhqy_  
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支票换现金||兑现to cash a cheque 7pM&))R  
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清理票款to clear a cheque p+V::O&&r  
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保证兑现to certify a cheque p1s|JI  
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填写支票数额to fill up a cheque c3*9{Il^  
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支票上划线to cross a cheque =z'533C  
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开发支票to make out a cheque A:*$rHbzl  
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签发支票,开立支票to draw a cheque||to issue a cheque Kr%`L/%  
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请付票款||清付票款to pay a cheque||to honour a cheque _#w5hX cu  
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支票退票to dishonour a cheque ihIRB9  
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拒付支票to refuse a cheque H}lbF0`  
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拒付支票to stop payment of a cheque qGgdWDn`  
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请给出票人R/D||refer to drawer cS"PIelR  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j,#R?Ig  
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文字与数字不一致words and figures differ 9|//_4]  
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时间已过account closed V$ac}A,!  
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更改处应加盖印章alterations require initials M hg_z.Z  
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停止付款payment stopped pJ]i)$M  
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支票毁损cheque mutilated )NS& 1$  
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汇款||寄钱to remit||to send money #me'1/z  
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寄票供取款||支票支付to send a cheque for payment *1 l"|=_&s  
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国内汇票inland Bill |#=4]]>m  
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空头汇票accommodation bill _l;$<]re\k  
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原始汇票original bill BTu_$5F  
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改写||换新票据renewed bill @d86l.=  
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即期汇票sight bill||bill on demand 5?n@.hcL  
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…days after date||…days after date…日后付款 v}AVIdR  
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…months after date||…months after date…月后付款 =fr_` "?k  
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见票后…日付款…days after sight||…days sight uY6|LTK&x  
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见票后…月付款…months after sight||…months sight %IbG@ }54  
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同组票据set of bills .\X;VWTI  
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单张汇票sola of exchange||sole of exchange 8#MiM . f  
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远期汇票usance bill||bill at usance ZCbnDj  
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长期汇票long bill ,{br6*E  
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短期汇票short bill yfd$T}WW6  
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逾期汇票overdue bill 1[;~>t@C  
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宽限日期days of grace &7YTz3aj  
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电汇telegraphic transfer (T.T) =V@5W[bV  
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邮汇postal order||postal note (Am.)||post office order||money order x]Nk T  
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本票promissory note (P/N) x@ZxV*T^  
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押汇负责书||押汇保证书letter of hypothecation i'$V'x'k  
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副保||抵押品||付属担保物collateral security 7( &\)qf=n  
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担保书trust receipt||letter of indemnity t@`w}o[#  
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承兑||认付acceptance ]}wo$7pO  
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单张承兑general acceptance 5u<F0$qHc  
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有条件承兑qualified acceptance ,co~@a@9  
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附条件认付conditional acceptance [ p+]H?(A  
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部分认付partial acceptance   k//l~A9m  
    
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