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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。   hgj CXl  
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往来帐目account current /M 0 p_4  
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现在往来帐||存款额current accout Z%Vr+)!4  
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销货帐account sales JdtPY~k0  
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共同计算帐项joint account 6mwvI4)  
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未决帐项outstanding account XHy ?  
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贷方帐项credit account||creditor account Im6U_JsNZh  
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借方帐项debit account||debtor account #aa1<-&H  
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应付帐||应付未付帐account payable =9(tsB gTX  
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结清差额to balance the account with 7UDq/:}Fo  
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清算to settle an account||to liquidate an account||to square an account --A&TV  
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审查帐目||监查帐目to audit an account A _i zSzC1  
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代理某人||为某人on ones account||on account of one YuA7r"c  
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为自己计算||独立帐目on ones own account 5;(0 $4I  
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由某人收益并负风险on ones account and risk||for ones account and risk D$$3fN.iEL  
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按某人指示||列入某人帐户by order and for account of one L&QtHSzy  
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寄出清算书to send in an account||to send in render an account )%BT*)x  
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记名支票||认人支票cheque to order >|(WS.n3C  
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到期支票antedated cheque Mg&HRE  
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未到期支票postdated cheque V` U/'N-ay  
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保付支票certified cheque i;gw= Be  
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未获兑现支票,退票returned cheque x>'?IJZ  
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空白支票blank cheque Z{Lmd`<w`j  
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失效支票,过期支票stale cheque V7qCbd^>XJ  
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普通支票open cheque ufHuI*  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount qen44;\L  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges qJe&jLZa  
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保证兑现to certify a cheque _"FbjQ"  
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填写支票数额to fill up a cheque |1\dCE03}  
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支票上划线to cross a cheque VdjU2d  
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开发支票to make out a cheque vh:UXE lm  
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签发支票,开立支票to draw a cheque||to issue a cheque  \!' {-J  
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请付票款||清付票款to pay a cheque||to honour a cheque Xbsj:Ko]]U  
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支票退票to dishonour a cheque D=pI'5&  
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拒付支票to refuse a cheque KWZNu &)  
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拒付支票to stop payment of a cheque 1dgN10  
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文字与数字不一致words and figures differ 1J%qbh  
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停止付款payment stopped \ iE9&3Ie  
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支票毁损cheque mutilated 8}E(UsTa  
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汇款||寄钱to remit||to send money ~acK $ .#  
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寄票供取款||支票支付to send a cheque for payment [k{iN1n  
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收款人a remittee X',0MBQ0  
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原始汇票original bill rM.<Gi05Qe  
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改写||换新票据renewed bill WN1-J(x6  
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即期汇票sight bill||bill on demand ,lM2BXz%  
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…days after date||…days after date…日后付款 5)<jP yC  
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…months after date||…months after date…月后付款 .LHe*JC  
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见票后…日付款…days after sight||…days sight =(\!,S'  
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见票后…月付款…months after sight||…months sight +[9"M+4-  
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长期汇票long bill &nP rozC  
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逾期汇票overdue bill )`-]nMc  
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宽限日期days of grace iN*@ f8gf  
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电汇telegraphic transfer (T.T) Y~xZ{am  
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本票promissory note (P/N)  2Mda'T8  
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押汇负责书||押汇保证书letter of hypothecation pxj"<q`nw8  
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副保||抵押品||付属担保物collateral security =F4}  
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担保书trust receipt||letter of indemnity Up&q#vqIj  
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承兑||认付acceptance :-)[B^0  
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有条件承兑qualified acceptance fVM%.`  
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附条件认付conditional acceptance }W<L;yD  
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部分认付partial acceptance   vF,l?cU~  
    
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