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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。   5{HF'1XgZ*  
会计报表statement of account |" }rdOV)  
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往来帐目account current %6q82}#`  
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现在往来帐||存款额current accout % UI^+:C  
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共同计算帐项joint account k[8F: T-  
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未决帐项outstanding account suQTi'K1  
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贷方帐项credit account||creditor account -L/%2 X  
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借方帐项debit account||debtor account mP*$wE9b,:  
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会计薄||帐薄account-book 2wO8;wiA  
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借贷细帐||交验帐account rendered q;R&valn  
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与…银行建立交易to keep account with 8=bn TJf  
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与…有交易to have an account with 2ia&c@P-  
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作成会计帐||有往来帐项to make out an account with [e\ IHakj  
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结帐to close an account >8{{H"$;(  
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清理未付款to ask an account||to demand an account _UP 9b@Z"  
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结清差额to balance the account with ,d!@5d&Zi  
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清算to settle an account||to liquidate an account||to square an account ( !m6>m2  
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审查帐目||监查帐目to audit an account ":sp0(`h  
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检查帐目to examine an account D'moy*E  
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由某人收益并负风险on ones account and risk||for ones account and risk n0K+/}m  
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由某人负担for ones account||for account of one PktnjdFV  
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按某人指示||列入某人帐户by order and for account of one xIb{*)BUwc  
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列入5月份帐目for May account +wHa)A0MW  
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持票人cheque holder P=E10  
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不记名支票cheque to bearer||bearer cheque l;h -`( 11  
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记名支票||认人支票cheque to order x6\^dVR}  
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到期支票antedated cheque xkkG#n)  
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未到期支票postdated cheque nxm*.&#p?  
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保付支票certified cheque oChf&W 8u  
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未获兑现支票,退票returned cheque p@?(m/m$  
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横线支票crossed cheque X&i" K'mV  
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空白支票blank cheque ^<aj~0v  
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普通支票open cheque gg Hl{cl)  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 52*KRq o  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ,^T0!k$  
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开发支票to make out a cheque S%w67sGl4n  
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签发支票,开立支票to draw a cheque||to issue a cheque Ua>.k|>0  
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请付票款||清付票款to pay a cheque||to honour a cheque x@<!#d+  
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拒付支票to refuse a cheque qnU$Pd  
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拒付支票to stop payment of a cheque ig:z[k?  
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提示要求付款to present for payment Kr;F4G|Qt  
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文字与数字不一致words and figures differ vke]VXU9z  
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停止付款payment stopped 2VNfnk  
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支票毁损cheque mutilated *]_GFixi  
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汇款||寄钱to remit||to send money P&@[ j0  
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寄票供取款||支票支付to send a cheque for payment ~_Mz05J-\_  
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国内汇票inland Bill R]Q4+  
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空头汇票accommodation bill Pl }dA  
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原始汇票original bill f9FsZD  
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改写||换新票据renewed bill @:. 6'ji,`  
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即期汇票sight bill||bill on demand |^ml|cb  
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…days after date||…days after date…日后付款 {=,?]Z+  
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…months after date||…months after date…月后付款 V\kf6E  
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见票后…日付款…days after sight||…days sight 4\?I4|{pC  
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见票后…月付款…months after sight||…months sight nYuZg6K  
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同组票据set of bills Y:VM 5r)  
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单张汇票sola of exchange||sole of exchange doxQS ohS  
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远期汇票usance bill||bill at usance *kxk@(lT?  
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长期汇票long bill -)?~5 Z   
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短期汇票short bill vdNh25a<h  
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逾期汇票overdue bill 5in6Y5ckj  
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宽限日期days of grace i<1w*yu  
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电汇telegraphic transfer (T.T) 9GkG'  
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邮汇postal order||postal note (Am.)||post office order||money order Os8]iNvW\  
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本票promissory note (P/N) *s?&)][  
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押汇负责书||押汇保证书letter of hypothecation kd 'qYh  
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副保||抵押品||付属担保物collateral security B {/Pv0y   
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担保书trust receipt||letter of indemnity n4k. tq  
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承兑||认付acceptance zG@9-s* L  
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单张承兑general acceptance zmf5!77  
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有条件承兑qualified acceptance U`:#+8h-}  
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附条件认付conditional acceptance V[+ Pb]  
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部分认付partial acceptance    wx o(  
    
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