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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*&JfP  
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往来帐目account current 4J$f @6  
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贷方帐项credit account||creditor account \$|UFx  
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借方帐项debit account||debtor account / ;$ew~}  
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应付帐||应付未付帐account payable H#` ?toS  
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杂项帐户sundry account <#` L&w.  
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会计项目title of account hNfL /^w  
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会计薄||帐薄account-book .kV/ 0!q?  
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营业报告书||损益计算表account of budiness||business report d7Z\  
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借贷细帐||交验帐account rendered nMqU6X>P!  
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清理未付款to ask an account||to demand an account mcvTz, ; =  
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结清差额to balance the account with i e)Qsw@  
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清算to settle an account||to liquidate an account||to square an account drH!?0Dpg  
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审查帐目||监查帐目to audit an account Ofn:<d  
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检查帐目to examine an account ~"(1~7_  
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以计帐方式付款to pay on account "5@Y\L  
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代理某人||为某人on ones account||on account of one Cnc77EUD  
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为自己计算||独立帐目on ones own account CnO$xE|{  
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由某人收益并负风险on ones account and risk||for ones account and risk thOCzGJ$  
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由某人负担for ones account||for account of one U5Rzfm4  
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寄出清算书to send in an account||to send in render an account Oi7|R7NE  
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支票薄cheque book UUX _x?BD  
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记名支票||认人支票cheque to order ,v(G2`Z  
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到期支票antedated cheque MwXgaSV  
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未到期支票postdated cheque cND2(< jx:  
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保付支票certified cheque 0A\o8T.12  
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未获兑现支票,退票returned cheque %/s:G )  
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横线支票crossed cheque >L)Xyq  
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空白支票blank cheque GiI2nHZc  
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失效支票,过期支票stale cheque Uo5l =\  
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普通支票open cheque l\jf]BHX'  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Jc:*X4-'  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges \<a(@#E*~  
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保证兑现to certify a cheque d*7 Tjs{\  
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填写支票数额to fill up a cheque 6ZR'1_i6i=  
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开发支票to make out a cheque Z~9\7QJn  
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签发支票,开立支票to draw a cheque||to issue a cheque W,}HQ  
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透支支票to overdraw a cheque #xNLr   
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请付票款||清付票款to pay a cheque||to honour a cheque #-+!t<\  
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支票退票to dishonour a cheque YJ'h=!p}G  
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拒付支票to refuse a cheque `Jq ?+W  
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拒付支票to stop payment of a cheque S ])Ap'E  
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提示要求付款to present for payment IX7<  
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请给出票人R/D||refer to drawer 0K <@?cI  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?g+0S@{i $  
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文字与数字不一致words and figures differ HaXlc8  
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时间已过effects not cleared xWWfts1t  
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停止付款payment stopped PLf  
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支票毁损cheque mutilated rT9<_<  
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汇款||寄钱to remit||to send money g VjI1{WTK  
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寄票供取款||支票支付to send a cheque for payment ~n9BN'@x  
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收款人a remittee UhQ[|c  
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空头汇票accommodation bill rZ5vey  
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原始汇票original bill U/'"w v1y  
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改写||换新票据renewed bill ZlD\)6 dZ  
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即期汇票sight bill||bill on demand 17g\XC@ Cl  
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…days after date||…days after date…日后付款 (8DJf"}  
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…months after date||…months after date…月后付款 EfHo1Yn&  
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见票后…日付款…days after sight||…days sight (XW\4msB)I  
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见票后…月付款…months after sight||…months sight B1dVHz#  
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同组票据set of bills j9"uxw@  
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单张汇票sola of exchange||sole of exchange BoQLjS{kN  
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长期汇票long bill On x[ }x  
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短期汇票short bill h tC~BK3(  
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逾期汇票overdue bill 2R9AYI  
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宽限日期days of grace reo  
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电汇telegraphic transfer (T.T) =!}n .  
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邮汇postal order||postal note (Am.)||post office order||money order Ky"]L~8$  
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本票promissory note (P/N) YrlOvXW  
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押汇负责书||押汇保证书letter of hypothecation F3BWi[Xh  
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副保||抵押品||付属担保物collateral security n-X;JYQW  
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担保书trust receipt||letter of indemnity 0 #*M'C#  
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承兑||认付acceptance ;F>$\"aG  
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单张承兑general acceptance D@jG+k-Lm  
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有条件承兑qualified acceptance |%wgux`z  
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附条件认付conditional acceptance syuW>Z8s  
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部分认付partial acceptance   (_: k s  
    
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