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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。   _nzq(m1@  
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往来帐目account current ^J^~5q8  
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现在往来帐||存款额current accout OPq|4 xu  
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销货帐account sales RaTNA W)v>  
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共同计算帐项joint account H@zv-{}T8  
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借方帐项debit account||debtor account tQ'R(H`  
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杂项帐户sundry account Jl6biJx  
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呆帐bad account %|2x7@&s  
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借贷细帐||交验帐account rendered xCu\jc)2  
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与…有交易to have an account with *W4~.peoE  
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作成会计帐||有往来帐项to make out an account with 2 3A )^j  
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结清差额to balance the account with U{0! <*W>  
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清算to settle an account||to liquidate an account||to square an account 'n "n;  
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审查帐目||监查帐目to audit an account M_#^zo "x  
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检查帐目to examine an account sKL"JA T  
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由某人收益并负风险on ones account and risk||for ones account and risk Qon>[<]B  
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寄出清算书to send in an account||to send in render an account {{ /-v3n  
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持票人cheque holder |}^ BF%8V:  
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不记名支票cheque to bearer||bearer cheque Ed=]RR 4R  
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记名支票||认人支票cheque to order l&LrcM  
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到期支票antedated cheque P]b * hC  
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未到期支票postdated cheque (#`1[n+b`x  
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保付支票certified cheque vPbmQh ex  
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未获兑现支票,退票returned cheque Bw;LGEHi|  
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横线支票crossed cheque i^zncDMA  
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空白支票blank cheque r% ^l~PN  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ]{1{XIF  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges TPN+jK  
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支票换现金||兑现to cash a cheque YbZbA >|  
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清理票款to clear a cheque -ZaeX]^&Q\  
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保证兑现to certify a cheque T-] {gc  
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填写支票数额to fill up a cheque *{ rorir  
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开发支票to make out a cheque  J0!V(  
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签发支票,开立支票to draw a cheque||to issue a cheque $lxpwO  
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透支支票to overdraw a cheque U`(=iyWP=  
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请付票款||清付票款to pay a cheque||to honour a cheque +YvF+E  
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支票退票to dishonour a cheque Q5ASN"_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds iFUiw&  
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文字与数字不一致words and figures differ ZRjM^ d;  
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停止付款payment stopped L/fXP@u  
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支票毁损cheque mutilated 6c+29@  
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汇款||寄钱to remit||to send money G739Ne[gL  
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空头汇票accommodation bill |1kA6/  
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原始汇票original bill 3#fg  2  
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改写||换新票据renewed bill Gf7r!Ur;g  
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即期汇票sight bill||bill on demand G"J 8i|~  
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…days after date||…days after date…日后付款 q.hpnE~#lh  
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…months after date||…months after date…月后付款 mst;q@  
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见票后…日付款…days after sight||…days sight |Ntretz`\  
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见票后…月付款…months after sight||…months sight F6{Q1DqI  
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同组票据set of bills V[* <^%  
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单张汇票sola of exchange||sole of exchange U4NA'1yo  
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长期汇票long bill Q=498Y~x  
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短期汇票short bill r[&/* ~xL  
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逾期汇票overdue bill $2v{4WP7G  
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宽限日期days of grace d+6-ten  
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电汇telegraphic transfer (T.T) X=X  
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邮汇postal order||postal note (Am.)||post office order||money order 2)R*d  
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本票promissory note (P/N) j |:{ B  
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押汇负责书||押汇保证书letter of hypothecation J*"G*x#u  
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副保||抵押品||付属担保物collateral security Hyz:i)2  
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担保书trust receipt||letter of indemnity Z'4oE )  
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承兑||认付acceptance fg0zD:@rA  
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单张承兑general acceptance Ld:U~M-  
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有条件承兑qualified acceptance 9w( Wtw'  
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附条件认付conditional acceptance u:s[6T0  
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部分认付partial acceptance   z~O:w'(g  
    
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