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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。   ]:et~pfW  
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往来帐目account current 9":2"<'+  
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现在往来帐||存款额current accout 1;Xgc@  
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未决帐项outstanding account q# vlBL  
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借方帐项debit account||debtor account  (M`|'o!  
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杂项帐户sundry account /EFq#+6  
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会计薄||帐薄account-book QIAR  
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营业报告书||损益计算表account of budiness||business report #T% zfcUj  
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借贷细帐||交验帐account rendered 4lz{G*u  
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明细帐account stated dDlG!F_=  
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与…银行建立交易to keep account with =kFuJ x)f  
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清理未付款to ask an account||to demand an account -S$$/sR  
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结清差额to balance the account with k7T alR  
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清算to settle an account||to liquidate an account||to square an account .,mM%w,^O  
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审查帐目||监查帐目to audit an account [ &daG:  
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为自己计算||独立帐目on ones own account ucM.Ro=@  
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列入5月份帐目for May account _<2 RYXBC  
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寄出清算书to send in an account||to send in render an account \H[Yyp4  
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记名支票||认人支票cheque to order d&?F#$>7|  
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到期支票antedated cheque xmOM<0T  
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未到期支票postdated cheque >ks3WMm  
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保付支票certified cheque N7a[B>+`  
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未获兑现支票,退票returned cheque +hZ] B<$  
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横线支票crossed cheque KoFv0~8Q  
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普通横线general crossing ,Io0ZE>`V  
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空白支票blank cheque &:-GI)[o  
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失效支票,过期支票stale cheque n<=y"*  
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普通支票open cheque uQO(?nCi  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount SlR7h$r'  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges w{RNv%hJ$=  
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清理票款to clear a cheque h<+PP]l=  
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保证兑现to certify a cheque LZgwIMd  
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填写支票数额to fill up a cheque #9URVq,  
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支票上划线to cross a cheque 7qCJ]% )b6  
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开发支票to make out a cheque x. jYip  
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签发支票,开立支票to draw a cheque||to issue a cheque Z"teZ0H  
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透支支票to overdraw a cheque WZ-4^WM=!  
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背书支票to endorse a cheque g=8|z#S  
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请付票款||清付票款to pay a cheque||to honour a cheque y9l#;<b  
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支票退票to dishonour a cheque T U"K#V&u  
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拒付支票to refuse a cheque ?{ 8sT-Z-L  
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拒付支票to stop payment of a cheque `Yo -5h  
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提示要求付款to present for payment _D7HQ  
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时间已过effects not cleared W:+2We@  
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停止付款payment stopped tE9_dR^K  
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支票毁损cheque mutilated G(|(y=ck  
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汇款||寄钱to remit||to send money SFk 11  
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寄票供取款||支票支付to send a cheque for payment sWZtbW;)  
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收款人a remittee @|  UIV  
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国内汇票inland Bill tU2to V  
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空头汇票accommodation bill xd BZ ^Q  
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原始汇票original bill 0qd;'r<  
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改写||换新票据renewed bill ZYD88kQ  
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即期汇票sight bill||bill on demand s$\8)V52  
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…days after date||…days after date…日后付款 I/b8  
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…months after date||…months after date…月后付款 w{O3P"N2  
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见票后…月付款…months after sight||…months sight (*WZsfk>/<  
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同组票据set of bills {2clOUi  
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远期汇票usance bill||bill at usance Yg,lJ!q  
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长期汇票long bill UpseU8Wo  
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短期汇票short bill *`pBQZn05O  
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逾期汇票overdue bill RkP|_Bf8)  
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邮汇postal order||postal note (Am.)||post office order||money order [Q_| 6Di  
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本票promissory note (P/N) j?hyN@ns  
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押汇负责书||押汇保证书letter of hypothecation xQ 3u  
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副保||抵押品||付属担保物collateral security vS__*} ^   
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担保书trust receipt||letter of indemnity }4]x "DfIg  
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承兑||认付acceptance  pytfsVM  
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单张承兑general acceptance Nh/ArugP5P  
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有条件承兑qualified acceptance ]JuB6o_L  
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附条件认付conditional acceptance NVZNQ{  
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部分认付partial acceptance   ~M1%,]  
    
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