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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。   |]\qI  
会计报表statement of account wU?2aXY  
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往来帐目account current zF\k*B  
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现在往来帐||存款额current accout F0Rk[GM  
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销货帐account sales eX;"kO  
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未决帐项outstanding account XZIj' a0d  
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贷方帐项credit account||creditor account I9k o*f  
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借方帐项debit account||debtor account Z`q?pE>R  
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应付帐||应付未付帐account payable e"[o2=v;5  
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应收帐||应收未收帐account receivable 80 i<Ij8J  
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详细帐单||明细表detail account 7b \HbgZ  
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借贷细帐||交验帐account rendered R%"wf   
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继续记帐to keep account !iN=py  
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与…有交易to have an account with h# c.HtVE  
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作成会计帐||有往来帐项to make out an account with R^.E";/h  
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清算||清理债务to make up an account z@R: ~  
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清洁帐目||与…停止交易to close ones account with t :B~P,r  
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结帐to close an account A>8"8=C  
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结清差额to balance the account with `irz'/"p  
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清算to settle an account||to liquidate an account||to square an account wqEO+7)S  
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审查帐目||监查帐目to audit an account b9b384Q1O  
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为自己计算||独立帐目on ones own account 9+> <:(,  
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由某人收益并负风险on ones account and risk||for ones account and risk I2"F2(>8K  
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列入5月份帐目for May account Jw"fqr  
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寄出清算书to send in an account||to send in render an account FZdZGK  
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持票人cheque holder _'OXrT#Q  
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记名支票||认人支票cheque to order 3n ~n-Jo  
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到期支票antedated cheque 9?xD"Z   
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未到期支票postdated cheque tV'>9YVdG  
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保付支票certified cheque qL;T^ljP  
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未获兑现支票,退票returned cheque EklcnM|6  
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横线支票crossed cheque ,SVl>~!  
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普通支票open cheque ?LAiSg=eq  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 4^IqHx;bj  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges YLU.]UC  
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支票换现金||兑现to cash a cheque `=.A]) >  
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保证兑现to certify a cheque 6$5?%ZLJ  
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填写支票数额to fill up a cheque 14S_HwX  
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支票上划线to cross a cheque *a2-Vte  
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开发支票to make out a cheque `Re{j{~s  
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签发支票,开立支票to draw a cheque||to issue a cheque =}OcMM`f  
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透支支票to overdraw a cheque <HXzcWQ$  
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背书支票to endorse a cheque Zk<Y+!  
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请付票款||清付票款to pay a cheque||to honour a cheque pdq5EUdS  
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支票退票to dishonour a cheque qL2Sv(A Z!  
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拒付支票to refuse a cheque )Pj4_$uM  
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拒付支票to stop payment of a cheque v&3 Oc  
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提示要求付款to present for payment B "3uuk8  
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见票即付持票人payable to bearer Nc\jA=  
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已过期||无效out of date||stale VX,@Gp_'m  
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请给出票人R/D||refer to drawer w|( ix;pK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9HG"}CGZP  
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文字与数字不一致words and figures differ :~LOw}N!aQ  
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停止付款payment stopped ~5 e 1&  
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支票毁损cheque mutilated t[%ELHV  
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汇款||寄钱to remit||to send money jGFDj"Y  
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寄票供取款||支票支付to send a cheque for payment =`MMB|{6  
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收款人a remittee u!9bhL`  
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跟单汇票documentary bill &~sk7iGi  
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空头汇票accommodation bill &T[BS;  
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原始汇票original bill &ZAc3@l[c  
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改写||换新票据renewed bill ]]lM)  
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即期汇票sight bill||bill on demand +<W8kb  
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…days after date||…days after date…日后付款 Fa A7m  
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…months after date||…months after date…月后付款 ~.f[K{h8  
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见票后…日付款…days after sight||…days sight a#i%7mfn  
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见票后…月付款…months after sight||…months sight )0xEI  
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同组票据set of bills `8N],X  
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单张汇票sola of exchange||sole of exchange DsH`I %w{  
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远期汇票usance bill||bill at usance 7{:g|dX  
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长期汇票long bill RXU#.=xvy  
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短期汇票short bill =D6H?K-k!  
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逾期汇票overdue bill $>mTPNF  
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宽限日期days of grace o4g<[X)  
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电汇telegraphic transfer (T.T) pr(16P  
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邮汇postal order||postal note (Am.)||post office order||money order "x$RTuWA9  
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本票promissory note (P/N) Aa;s.:?  
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押汇负责书||押汇保证书letter of hypothecation t"@: a Y"  
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副保||抵押品||付属担保物collateral security y`EcBf  
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担保书trust receipt||letter of indemnity o(/(`/  
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承兑||认付acceptance Sv myg]  
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单张承兑general acceptance <(Wa8PY2(  
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有条件承兑qualified acceptance !(hP{k ^g  
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附条件认付conditional acceptance "b!QE2bRO  
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部分认付partial acceptance   ?zKVXK7}0  
    
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