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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。   X$Y\/|!z  
会计报表statement of account @'> Ul!.]  
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现在往来帐||存款额current accout nK8IW3fX9)  
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销货帐account sales 4}r.g0L  
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共同计算帐项joint account ]}Jb'(gMO4  
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未决帐项outstanding account 3P|z`}Ka  
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借方帐项debit account||debtor account hcT5>w[  
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过期帐||延滞帐overdue account||pastdue account iHk/#a  
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杂项帐户sundry account 9)S,c =z83  
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继续记帐to keep account Ku;8Mx{  
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与…有交易to have an account with Yf[GpSej  
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清算||清理债务to make up an account 4e9'yi  
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结清差额to balance the account with x $=-lB  
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清算to settle an account||to liquidate an account||to square an account <aEY=IF4  
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审查帐目||监查帐目to audit an account H:&|q+K=#  
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转入A的帐户to charge the amount to As account =lqBRut  
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由某人负担for ones account||for account of one y At,XG3  
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按某人指示||列入某人帐户by order and for account of one /K./k!'z  
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列入5月份帐目for May account M;i4ss,}!  
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寄出清算书to send in an account||to send in render an account K(M@#t1_&  
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不记名支票cheque to bearer||bearer cheque Z-!W#   
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记名支票||认人支票cheque to order ;b""N,  
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到期支票antedated cheque YJO,"7+  
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未到期支票postdated cheque q1nGj  
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保付支票certified cheque "Iy @PR?>  
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未获兑现支票,退票returned cheque *q%)q  
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空白支票blank cheque Z\E3i  
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失效支票,过期支票stale cheque =>6Z"LD(  
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普通支票open cheque ?K7m:Dx  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount O'deQq[  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 8zz-jk R  
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支票换现金||兑现to cash a cheque Z94D<X"  
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清理票款to clear a cheque KhZ'Ic[vw  
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保证兑现to certify a cheque }6eWdm!B  
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填写支票数额to fill up a cheque 2P9hx5PiV  
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支票上划线to cross a cheque Y&k'4Y%  
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开发支票to make out a cheque cX1"<f D o  
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签发支票,开立支票to draw a cheque||to issue a cheque oHu0] XA  
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请付票款||清付票款to pay a cheque||to honour a cheque S! ,.#e(Y  
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支票退票to dishonour a cheque CbS9fc&  
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拒付支票to refuse a cheque ]t7<$L   
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拒付支票to stop payment of a cheque ]_|qv1K6  
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见票即付持票人payable to bearer 292e0cE  
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请给出票人R/D||refer to drawer ^C_Y[i ~|  
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文字与数字不一致words and figures differ vitmG'|WG  
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支票毁损cheque mutilated [ C,<Q  
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汇款||寄钱to remit||to send money 9.!6wd4mw  
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寄票供取款||支票支付to send a cheque for payment l|/h4BJ'  
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空头汇票accommodation bill x1:+M]Da  
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原始汇票original bill +dX1`%RR[  
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改写||换新票据renewed bill \V  /s  
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即期汇票sight bill||bill on demand ]( V+ qj  
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…days after date||…days after date…日后付款 X,: pT\G  
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…months after date||…months after date…月后付款 %jdV8D#Q  
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见票后…日付款…days after sight||…days sight O<Qa1Ow7f  
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见票后…月付款…months after sight||…months sight !sQ$a#Ea  
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同组票据set of bills Rp4EB:*  
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单张汇票sola of exchange||sole of exchange .j:.?v  
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长期汇票long bill W.iL!x.B@  
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短期汇票short bill f ZL%H0&  
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逾期汇票overdue bill Zq=t&$*  
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宽限日期days of grace mt3j- Mw  
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电汇telegraphic transfer (T.T) [R CUP.  
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邮汇postal order||postal note (Am.)||post office order||money order /tl/%:U*.  
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本票promissory note (P/N) TWYz\Hmw  
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押汇负责书||押汇保证书letter of hypothecation .w/#S-at  
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副保||抵押品||付属担保物collateral security LO]D XW 9  
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担保书trust receipt||letter of indemnity "}Kvx{L8  
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承兑||认付acceptance W/ZmG]sZE  
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单张承兑general acceptance jcHs!   
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有条件承兑qualified acceptance =BQM(mal  
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附条件认付conditional acceptance }HtP8F8!x  
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部分认付partial acceptance   J9S9r ir&  
    
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