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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。   Im_`q\i  
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现在往来帐||存款额current accout TM':G9n  
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共同计算帐项joint account 5,qfr!hN,  
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未决帐项outstanding account M ~!*PCd5  
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贷方帐项credit account||creditor account QkzPzbF"  
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借方帐项debit account||debtor account G(4:yK0  
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会计项目title of account R^fVw Dl\  
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营业报告书||损益计算表account of budiness||business report i4v7x;m_p  
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借贷细帐||交验帐account rendered i@Q)`>4  
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结清差额to balance the account with xiX~*Zs  
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清算to settle an account||to liquidate an account||to square an account V Ta?y  
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审查帐目||监查帐目to audit an account n6ETWjP  
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寄出清算书to send in an account||to send in render an account 4JKB6~Y  
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记名支票||认人支票cheque to order 54WM*FZ  
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到期支票antedated cheque yZ~<! 5.P  
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未到期支票postdated cheque #B8`qFpQC  
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保付支票certified cheque H/Cv?GJF  
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特别横线special crossing kQC>8"  
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空白支票blank cheque pu=T pSZ  
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失效支票,过期支票stale cheque {.bLh 0  
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普通支票open cheque aw/Y#  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount EhEn|%S  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges w!:u|  
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清理票款to clear a cheque -2 v|d]3qG  
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保证兑现to certify a cheque PdMx6 Ab  
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填写支票数额to fill up a cheque ;s"m* 4N  
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支票上划线to cross a cheque @MtF^y  
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开发支票to make out a cheque PfnhE>[>cf  
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签发支票,开立支票to draw a cheque||to issue a cheque R{!s%K&  
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透支支票to overdraw a cheque "uGJ\  
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背书支票to endorse a cheque K_]LK  
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请付票款||清付票款to pay a cheque||to honour a cheque {zbH.V[  
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拒付支票to stop payment of a cheque !G\1$"T$  
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见票即付持票人payable to bearer T]CvfvO5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds OmU.9PDg-  
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停止付款payment stopped 4AP<mo  
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原始汇票original bill *[_?4*F  
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…months after date||…months after date…月后付款 n;!t?jnf.  
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长期汇票long bill f{5)yZ`J*  
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短期汇票short bill ugucq},[  
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本票promissory note (P/N) A CJmy2  
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副保||抵押品||付属担保物collateral security C6CX{IA]  
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担保书trust receipt||letter of indemnity W[j =!o  
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承兑||认付acceptance v ?n`kw  
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单张承兑general acceptance j\!zz  
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有条件承兑qualified acceptance #B)/d?aa'  
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附条件认付conditional acceptance B58H7NH ;G  
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部分认付partial acceptance   k;;?3)!  
    
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