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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。   [3O^0-:6E  
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往来帐目account current L`9TB"0R+  
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现在往来帐||存款额current accout 3iE-6udCS  
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销货帐account sales 9[cp7 Rcb  
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未决帐项outstanding account cVO ,~I\\  
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贷方帐项credit account||creditor account 9 |' |BC  
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借方帐项debit account||debtor account :6XguU  
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过期帐||延滞帐overdue account||pastdue account Q.+|xwz  
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杂项帐户sundry account ,`32!i  
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详细帐单||明细表detail account /4$4h;_8  
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呆帐bad account 1f#mHt:(  
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会计项目title of account cu&,J#r%  
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会计薄||帐薄account-book aRJcSV  
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营业报告书||损益计算表account of budiness||business report K-eY|n  
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借贷细帐||交验帐account rendered ,RxYd6  
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与…银行建立交易to keep account with /mM2 M-  
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作成会计帐||有往来帐项to make out an account with $2~\eG=u H  
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清洁帐目||与…停止交易to close ones account with A"5z6A4WB  
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结帐to close an account fq[;%cr4  
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清理未付款to ask an account||to demand an account <#GB[kQa  
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结清差额to balance the account with YXurYwV  
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清算to settle an account||to liquidate an account||to square an account jw}}^3.  
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审查帐目||监查帐目to audit an account wkqX^i7ls  
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检查帐目to examine an account p[lNy{u~M  
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为自己计算||独立帐目on ones own account r<F hY  
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列入5月份帐目for May account V=fEPM  
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寄出清算书to send in an account||to send in render an account >^XBa*4;Y  
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记名支票||认人支票cheque to order i1S>yV^l  
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到期支票antedated cheque B<C*  
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未到期支票postdated cheque wm+/e#'&  
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保付支票certified cheque 4wrk 2x[  
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未获兑现支票,退票returned cheque <!pY$  
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横线支票crossed cheque JwJ7=P=c  
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普通横线general crossing W"Gkq!3u{  
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失效支票,过期支票stale cheque XP@1~$  
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普通支票open cheque 5< ja3  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount -=(!g&0  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges A,`8#-AX  
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保证兑现to certify a cheque "U\4:k`:  
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填写支票数额to fill up a cheque A]DTUdL  
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支票上划线to cross a cheque /FIE:Io  
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开发支票to make out a cheque [h,QBz  
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签发支票,开立支票to draw a cheque||to issue a cheque Iyyh!MVF  
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背书支票to endorse a cheque WAS U0  
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请付票款||清付票款to pay a cheque||to honour a cheque X0n~-m"m  
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支票退票to dishonour a cheque Lg+G; W  
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拒付支票to refuse a cheque )kkhJI*v  
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拒付支票to stop payment of a cheque 9s_,crq5  
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提示要求付款to present for payment iX4Iu3  
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请给出票人R/D||refer to drawer Y "VY%S^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q.()z(M 7  
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文字与数字不一致words and figures differ Nq@+'<@p$  
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停止付款payment stopped gy;+_'.j   
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支票毁损cheque mutilated Dxk+P! !K  
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汇款||寄钱to remit||to send money {N#KkYH{"  
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寄票供取款||支票支付to send a cheque for payment L =8+_0  
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寄款人a remitter TET`b7G  
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收款人a remittee VnT>K9&3  
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国外汇票foreign Bill gp-T"l  
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国内汇票inland Bill ?r2#. W  
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跟单汇票documentary bill u1c%T@w>Lz  
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空头汇票accommodation bill GTJ{h  
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原始汇票original bill )}L??|#  
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改写||换新票据renewed bill v{ <[)cr  
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即期汇票sight bill||bill on demand o-cAG{.WC  
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…days after date||…days after date…日后付款 9RwawTM  
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…months after date||…months after date…月后付款 s[Ur~Wvn  
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见票后…日付款…days after sight||…days sight dC1V-x10ju  
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见票后…月付款…months after sight||…months sight *x>3x Qq&  
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同组票据set of bills wLV~F[:  
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单张汇票sola of exchange||sole of exchange {k(eNr,  
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远期汇票usance bill||bill at usance >`jU`bR@  
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长期汇票long bill rbqo"g`  
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短期汇票short bill XUV!C 7  
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逾期汇票overdue bill DW(~Qdk  
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宽限日期days of grace jQj,q{eA  
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电汇telegraphic transfer (T.T) y~<@x.  
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邮汇postal order||postal note (Am.)||post office order||money order }l Z>  
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本票promissory note (P/N) w36(p{#vp  
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押汇负责书||押汇保证书letter of hypothecation K6pR8z*?  
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副保||抵押品||付属担保物collateral security vH?9\3  
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担保书trust receipt||letter of indemnity {8NwFN.  
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承兑||认付acceptance :mv`\  
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单张承兑general acceptance -p# ,5}  
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有条件承兑qualified acceptance jQtSwVDr  
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附条件认付conditional acceptance ,8 6K  
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部分认付partial acceptance   3eg5oAZ)G8  
    
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