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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。   )dgo oq  
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销货帐account sales ) HN,Az"  
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贷方帐项credit account||creditor account sC=fXCGW\p  
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借方帐项debit account||debtor account i!jR>+  
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应付帐||应付未付帐account payable *75?%l  
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应收帐||应收未收帐account receivable 9(PQ7}  
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会计薄||帐薄account-book C>d_a;pX  
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营业报告书||损益计算表account of budiness||business report `Ns$HV  
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清算to settle an account||to liquidate an account||to square an account oe<9CK:?>  
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由某人收益并负风险on ones account and risk||for ones account and risk A#:5b5R  
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寄出清算书to send in an account||to send in render an account qT( 3M9!  
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支票陈票人cheque drawer TCW[;d  
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到期支票antedated cheque =Z ^=  
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保付支票certified cheque =i jGB~  
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失效支票,过期支票stale cheque J[fjl 6p  
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普通支票open cheque PE1F3u>O  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount l%h0x*?$  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges aaf\%~  
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保证兑现to certify a cheque " SkTVqm  
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填写支票数额to fill up a cheque Q/rOIHiI  
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开发支票to make out a cheque Uu xbN-u  
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签发支票,开立支票to draw a cheque||to issue a cheque o9-b!I2  
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透支支票to overdraw a cheque tW;?4}JR  
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背书支票to endorse a cheque =E@wi?  
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请付票款||清付票款to pay a cheque||to honour a cheque BG!;9Z{u  
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拒付支票to stop payment of a cheque ` C 'WSr  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds | ZBv;BW  
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文字与数字不一致words and figures differ Ro :/J  
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停止付款payment stopped Ho[Kxe[c  
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支票毁损cheque mutilated [?u iM^&  
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汇款||寄钱to remit||to send money 9ui_/[K  
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寄票供取款||支票支付to send a cheque for payment xZAc~~9tD  
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国内汇票inland Bill 5Mm><"0  
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空头汇票accommodation bill _jt>%v4}4  
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原始汇票original bill 71`)@y,Z,  
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改写||换新票据renewed bill q_PxmPE@3v  
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即期汇票sight bill||bill on demand z0[_5Cm/  
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…days after date||…days after date…日后付款 .B xv|dji  
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…months after date||…months after date…月后付款 . 7WNd/WG  
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见票后…日付款…days after sight||…days sight V<&x+? >S  
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见票后…月付款…months after sight||…months sight =+24jHs  
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同组票据set of bills KLVkPix;$  
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单张汇票sola of exchange||sole of exchange z8v]Kt&  
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远期汇票usance bill||bill at usance 6lW\-h`N G  
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长期汇票long bill HLMcOuj  
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短期汇票short bill M*XAyo4 fI  
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逾期汇票overdue bill k:1p:&*m  
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宽限日期days of grace +fh@m h0[  
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电汇telegraphic transfer (T.T) ~SKV%  
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邮汇postal order||postal note (Am.)||post office order||money order ..FEyf  
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本票promissory note (P/N) A kMP)\Q  
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副保||抵押品||付属担保物collateral security )P13AfK  
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担保书trust receipt||letter of indemnity G_ -8*.  
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承兑||认付acceptance 9w)W|9  
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单张承兑general acceptance e4h9rF{Cxn  
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有条件承兑qualified acceptance 1hTE^\W  
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附条件认付conditional acceptance U ;% cp  
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部分认付partial acceptance   !B*l'OJw  
    
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