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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。   ovn)lIs  
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往来帐目account current s5TPecd  
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现在往来帐||存款额current accout > ^b6\  
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销货帐account sales ` qqUuFMM  
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未决帐项outstanding account gZ*8F|sg  
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贷方帐项credit account||creditor account ZCZYgf@  
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借方帐项debit account||debtor account ]R8}cbtU  
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应收帐||应收未收帐account receivable 1)8;9 Ba:  
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与…银行建立交易to keep account with \^9SuZ  
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结清差额to balance the account with "|&xUWJ!)  
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清算to settle an account||to liquidate an account||to square an account _:4n&1{. E  
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检查帐目to examine an account W#1t%hT$  
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寄出清算书to send in an account||to send in render an account |y+<|fb,a  
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未到期支票postdated cheque ;9w: %c1  
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保付支票certified cheque m0I/X$-Cl5  
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特别横线special crossing 83rtQ ;L  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount u19 d!#g  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges i+`N0!8lY  
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开发支票to make out a cheque pA ,xDs@37  
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签发支票,开立支票to draw a cheque||to issue a cheque ;@I4[4ph}  
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透支支票to overdraw a cheque 'a}<|Et.  
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背书支票to endorse a cheque 9 ZKB,  
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请付票款||清付票款to pay a cheque||to honour a cheque Stw%OP@?  
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拒付支票to stop payment of a cheque i4' ,d#  
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见票即付持票人payable to bearer ?1DA  
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已过期||无效out of date||stale ?Aewp$Bj  
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请给出票人R/D||refer to drawer U}6F B =  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SO~]aFoYt  
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文字与数字不一致words and figures differ $O+e+Y  
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时间已过account closed '1$#onx  
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停止付款payment stopped 34@f(^d +^  
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支票毁损cheque mutilated f9Vxtd  
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汇款||寄钱to remit||to send money np>RxiB^  
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寄票供取款||支票支付to send a cheque for payment C:]&V*d.v4  
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国内汇票inland Bill aS7[s6  
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跟单汇票documentary bill P5:X7[  
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空头汇票accommodation bill \Z +O9T%  
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原始汇票original bill >3S^9{d  
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改写||换新票据renewed bill ]"Do%<  
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即期汇票sight bill||bill on demand 94=aVM\>>  
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…days after date||…days after date…日后付款 KUC (n!  
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…months after date||…months after date…月后付款 &ZjQa.-U>  
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见票后…日付款…days after sight||…days sight MDfE(cn2q  
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见票后…月付款…months after sight||…months sight Bn7~p+N  
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单张汇票sola of exchange||sole of exchange z0;+.E!  
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远期汇票usance bill||bill at usance c'=p4Fcm  
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长期汇票long bill HvWnPh1l  
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短期汇票short bill 8ODrW!o  
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逾期汇票overdue bill LoHL}1BG-  
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宽限日期days of grace :Mss"L820  
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电汇telegraphic transfer (T.T) Z 8??+d=  
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邮汇postal order||postal note (Am.)||post office order||money order *g$egipfF  
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本票promissory note (P/N) { 1^9*  
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押汇负责书||押汇保证书letter of hypothecation z.f~wAT@<  
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副保||抵押品||付属担保物collateral security Z9rs,_A  
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担保书trust receipt||letter of indemnity u 89u#gCAC  
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承兑||认付acceptance |qS<{WZ!h  
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单张承兑general acceptance .S&S#}$/]  
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有条件承兑qualified acceptance G`NH ~C  
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附条件认付conditional acceptance 3Q^@ !hu  
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部分认付partial acceptance   7kM_Ijd$  
    
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