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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。   \z0HHCn'"  
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往来帐目account current 6ABK)m-y  
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现在往来帐||存款额current accout OA[e}Vn  
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未决帐项outstanding account ai/|qYf  
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贷方帐项credit account||creditor account E&P2E3P  
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借方帐项debit account||debtor account @&ZQDi  
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过期帐||延滞帐overdue account||pastdue account e\%,\ uV}  
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杂项帐户sundry account K10G+'H^  
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详细帐单||明细表detail account 'C]w3R h'  
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营业报告书||损益计算表account of budiness||business report ] K$YtM^  
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借贷细帐||交验帐account rendered :?M_U;;z2+  
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与…银行建立交易to keep account with H:.~! r  
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继续记帐to keep account RY;V@\pRY+  
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与…有交易to have an account with mP)bOAU  
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作成会计帐||有往来帐项to make out an account with >CvhTrPI  
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结帐to close an account ip?]&5s  
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清理未付款to ask an account||to demand an account <zXG}JuL@T  
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结清差额to balance the account with Sh#N5kgD  
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清算to settle an account||to liquidate an account||to square an account 3P!OP{`  
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审查帐目||监查帐目to audit an account h[dJNawL  
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检查帐目to examine an account lL zR5445)  
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转入A的帐户to charge the amount to As account ObM/~{rKx  
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为自己计算||独立帐目on ones own account Mx w-f4j  
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由某人收益并负风险on ones account and risk||for ones account and risk . AA# G  
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由某人负担for ones account||for account of one EwcFxLa!F  
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按某人指示||列入某人帐户by order and for account of one oeKl\cgFx  
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列入5月份帐目for May account k6DJ(.n'%a  
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编入某中帐项下to pass to the account of||to place to the account of b i-Am/9  
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寄出清算书to send in an account||to send in render an account Z  OAg7  
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记名支票||认人支票cheque to order ]9<H[5>$R  
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到期支票antedated cheque >)[W7h  
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未到期支票postdated cheque KLj/,ehD !  
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保付支票certified cheque Zic:d-Q47  
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未获兑现支票,退票returned cheque E_z,%aD[  
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横线支票crossed cheque vMXn#eR  
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特别横线special crossing (/P-9<"U  
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空白支票blank cheque [}l 1`>  
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失效支票,过期支票stale cheque m`,h nDp  
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普通支票open cheque $O9#4A;  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount I\6^]pi,  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges &Mh]s\  
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支票换现金||兑现to cash a cheque y-:d`>b>\  
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清理票款to clear a cheque ^pvnUODW[  
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保证兑现to certify a cheque sMWNzt  
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开发支票to make out a cheque MJI`1*(  
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签发支票,开立支票to draw a cheque||to issue a cheque \zyvu7YA  
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透支支票to overdraw a cheque (<xl _L:*.  
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请付票款||清付票款to pay a cheque||to honour a cheque k^*S3#"  
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拒付支票to refuse a cheque ?I332,,q  
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拒付支票to stop payment of a cheque z6;6 o!ej  
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见票即付持票人payable to bearer ;Bwg'ThT  
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已过期||无效out of date||stale zy(NJ  
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停止付款payment stopped =;Dj[<mJ45  
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支票毁损cheque mutilated % Ai' 6  
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汇款||寄钱to remit||to send money ;y_]w6|n  
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寄票供取款||支票支付to send a cheque for payment T'{9!By,P  
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收款人a remittee /3&MUB*z&y  
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国内汇票inland Bill ,J8n}7aI  
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空头汇票accommodation bill u~aRFQ:  
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原始汇票original bill $rI 1|;^  
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改写||换新票据renewed bill B0%=! &  
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即期汇票sight bill||bill on demand -rn6 ZSD)  
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…days after date||…days after date…日后付款 &iVdqr1,  
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…months after date||…months after date…月后付款 BqY_N8l&E  
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见票后…日付款…days after sight||…days sight :Ys~Lt54  
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见票后…月付款…months after sight||…months sight ##*]2Dy  
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同组票据set of bills y B2h/~+  
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单张汇票sola of exchange||sole of exchange {PcJuRTHB  
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远期汇票usance bill||bill at usance k=hWYe$iAz  
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长期汇票long bill -juG[zn  
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短期汇票short bill 6t6Z&0$h~  
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逾期汇票overdue bill Jpj=d@Of70  
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宽限日期days of grace ~,b^f{7`!  
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电汇telegraphic transfer (T.T) .B# .    
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邮汇postal order||postal note (Am.)||post office order||money order bf"'xn9  
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本票promissory note (P/N) Xv8-<Ks  
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押汇负责书||押汇保证书letter of hypothecation #) aLD0p  
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副保||抵押品||付属担保物collateral security ;*<tU n^t  
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担保书trust receipt||letter of indemnity Wwq:\C  
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承兑||认付acceptance }TmOoi(X@  
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单张承兑general acceptance  wA"@t  
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有条件承兑qualified acceptance MtLWpi u@[  
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附条件认付conditional acceptance /`*{57/3  
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部分认付partial acceptance   -/yqiC-yx  
    
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