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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。   R<-C>D  
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往来帐目account current /j/%wT2m  
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共同计算帐项joint account NVqC|uEAF  
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未决帐项outstanding account 'b?.\Bm;  
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贷方帐项credit account||creditor account 3!9 yuf  
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借方帐项debit account||debtor account e_c;D2' F  
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过期帐||延滞帐overdue account||pastdue account >WGP{  
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杂项帐户sundry account l7'{OB L  
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详细帐单||明细表detail account ]<q}WjXD'  
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会计薄||帐薄account-book D1X4|Q*SK  
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营业报告书||损益计算表account of budiness||business report zJ;>.0  
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借贷细帐||交验帐account rendered 2mqK3-c  
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与…银行建立交易to keep account with j8GY`f#  
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继续记帐to keep account i;o}o *=  
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结清差额to balance the account with ?^ZXU0IkP  
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清算to settle an account||to liquidate an account||to square an account fb .J$fX  
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审查帐目||监查帐目to audit an account J$Fnm\  
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检查帐目to examine an account c'Z: 9?#5  
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以计帐方式付款to pay on account s)zJT  
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按某人指示||列入某人帐户by order and for account of one }^xE|~p  
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寄出清算书to send in an account||to send in render an account 0.Ta Xbi  
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不记名支票cheque to bearer||bearer cheque EV pi^>M  
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记名支票||认人支票cheque to order XI<L;  
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到期支票antedated cheque 3cdTed-MIh  
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未到期支票postdated cheque N IdZ  
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保付支票certified cheque wX  >*H  
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未获兑现支票,退票returned cheque CI353-`  
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横线支票crossed cheque {9UEq0  
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空白支票blank cheque Ym3\pRFiD  
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失效支票,过期支票stale cheque "[y-+)WTG  
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普通支票open cheque YW7b)u Yf  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 6I%5Q4Ll  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges x QIq^/F0  
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支票换现金||兑现to cash a cheque YJ\Xj56gv  
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清理票款to clear a cheque RS8Hf~0G  
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保证兑现to certify a cheque <i&_ooX  
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填写支票数额to fill up a cheque .=s&EEF  
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支票上划线to cross a cheque %-1O.Q|f  
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开发支票to make out a cheque oYH^_V  
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签发支票,开立支票to draw a cheque||to issue a cheque ^f4s"T  
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透支支票to overdraw a cheque <^5Z:n!q  
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请付票款||清付票款to pay a cheque||to honour a cheque %N>%!m  
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支票退票to dishonour a cheque __G?0*3G  
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拒付支票to refuse a cheque r\'A i6  
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拒付支票to stop payment of a cheque e> e}vZlX  
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提示要求付款to present for payment FWrX3i  
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见票即付持票人payable to bearer sBvzAVBL  
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请给出票人R/D||refer to drawer ?+@n3]`0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds w'Y7IlC  
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文字与数字不一致words and figures differ 4KhV|#-;k  
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时间已过account closed '}ptj@,  
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时间已过effects not cleared s 1 A.+  
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停止付款payment stopped bkOv2tZ  
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支票毁损cheque mutilated f%is~e~wc  
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汇款||寄钱to remit||to send money x,=&JtKVc  
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寄票供取款||支票支付to send a cheque for payment F| S Xn\  
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寄款人a remitter 29;?I3< *  
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收款人a remittee |U:k,YH  
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跟单汇票documentary bill Gw}%{=D9  
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空头汇票accommodation bill vDp8__^  
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原始汇票original bill R|6Cv3:  
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即期汇票sight bill||bill on demand ^%d\q d`   
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…days after date||…days after date…日后付款 /fKx} }g)  
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…months after date||…months after date…月后付款 DF&(8NoX~  
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见票后…日付款…days after sight||…days sight oTEL?hw5  
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见票后…月付款…months after sight||…months sight B?OFe'*  
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同组票据set of bills .O DU  
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单张汇票sola of exchange||sole of exchange %2}-2}[>  
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远期汇票usance bill||bill at usance Rm2yPuOU}A  
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长期汇票long bill ]>W6 bTK  
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短期汇票short bill 5u,{6  
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逾期汇票overdue bill UZWioxsKr+  
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宽限日期days of grace bc7/V#W  
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电汇telegraphic transfer (T.T) 0^v`T%|fTX  
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邮汇postal order||postal note (Am.)||post office order||money order ru'F6?d  
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本票promissory note (P/N) af6M,{F  
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押汇负责书||押汇保证书letter of hypothecation -Sq z5lo  
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副保||抵押品||付属担保物collateral security 3 D6RLu  
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担保书trust receipt||letter of indemnity )i6mzzj5  
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承兑||认付acceptance |O3q@  
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单张承兑general acceptance ;$HftG>B  
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有条件承兑qualified acceptance j*d yp  
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附条件认付conditional acceptance 5CuuG<0  
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部分认付partial acceptance   T=<@]$?  
    
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