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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。   yQf(/Uxk*x  
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往来帐目account current 1\nzfxx   
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现在往来帐||存款额current accout 4gZ)9ya   
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销货帐account sales Dw$RHogb~y  
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共同计算帐项joint account [I/ZzDMX  
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未决帐项outstanding account Y*IKPnPot2  
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贷方帐项credit account||creditor account wN^^_  
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借方帐项debit account||debtor account &h_Y?5kK  
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应付帐||应付未付帐account payable }$g"|;<ha  
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应收帐||应收未收帐account receivable R<ORw]  
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营业报告书||损益计算表account of budiness||business report UEt78eN  
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继续记帐to keep account E>gLUMG$  
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与…有交易to have an account with L; A#N9  
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作成会计帐||有往来帐项to make out an account with Z#[%JUYp'  
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清算||清理债务to make up an account 1vCp<D9<  
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结清差额to balance the account with !U(KQ:j  
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清算to settle an account||to liquidate an account||to square an account u:J4Az^!  
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审查帐目||监查帐目to audit an account HM"(cB(n`  
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由某人负担for ones account||for account of one S=~+e{  
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列入5月份帐目for May account (KfdN'vW  
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寄出清算书to send in an account||to send in render an account )*o) iN 7l  
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记名支票||认人支票cheque to order [@s5v  
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到期支票antedated cheque ^}GR!990  
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未到期支票postdated cheque Fd9Z7C  
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保付支票certified cheque UAdj [m61  
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空白支票blank cheque woK?td|/  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount :J+GodW  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges $rE_rZ+]="  
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清理票款to clear a cheque \6${Na' \  
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保证兑现to certify a cheque 1 {V*(=Tp  
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填写支票数额to fill up a cheque dGzZ_Vf  
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开发支票to make out a cheque Pw'3ya8  
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签发支票,开立支票to draw a cheque||to issue a cheque u1&pJLK0[  
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背书支票to endorse a cheque Khxl 'qj  
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请付票款||清付票款to pay a cheque||to honour a cheque }cG!93  
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拒付支票to refuse a cheque w7 ]@QTC  
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拒付支票to stop payment of a cheque M yr [  
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请给出票人R/D||refer to drawer nW3`Z1kq})  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Pm6/sO  
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停止付款payment stopped -kxNJ Gc?  
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支票毁损cheque mutilated P*XLm  
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汇款||寄钱to remit||to send money pj G6v(zK  
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寄票供取款||支票支付to send a cheque for payment oJbD|m  
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国内汇票inland Bill uA7~`78  
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跟单汇票documentary bill N|Xx#/  
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空头汇票accommodation bill >{p&_u.r-  
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原始汇票original bill X:bv ?o>Y  
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改写||换新票据renewed bill C']TO/2q  
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即期汇票sight bill||bill on demand c""*Ng*T  
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…days after date||…days after date…日后付款 +>h}Uz  
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…months after date||…months after date…月后付款 NC'+-P'y  
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见票后…日付款…days after sight||…days sight 9o5W\.A7[D  
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见票后…月付款…months after sight||…months sight &HBqweI  
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同组票据set of bills q)vdDdRe_  
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单张汇票sola of exchange||sole of exchange yN}upYxp  
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远期汇票usance bill||bill at usance (1pI#H"f9  
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长期汇票long bill >SRUC  
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短期汇票short bill vxuxfi8x  
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逾期汇票overdue bill lS1-e0,h1  
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宽限日期days of grace eyq\a'tyB  
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电汇telegraphic transfer (T.T) kg@D?VqJP  
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邮汇postal order||postal note (Am.)||post office order||money order MV8Lk/zd?A  
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本票promissory note (P/N) 85;hs  
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押汇负责书||押汇保证书letter of hypothecation `v2] Jk<  
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副保||抵押品||付属担保物collateral security %cIF()  
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担保书trust receipt||letter of indemnity ,$;g'z!N  
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承兑||认付acceptance fwR3=:5~  
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单张承兑general acceptance p)  x.Y  
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有条件承兑qualified acceptance D+ki2UVt&  
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附条件认付conditional acceptance Salu[)+?  
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部分认付partial acceptance   9JF*xXd>Q  
    
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