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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。   ,Nm$i"Lg  
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往来帐目account current 9902+pW  
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现在往来帐||存款额current accout H t(n%;<  
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销货帐account sales $IQw=w7 p  
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共同计算帐项joint account dT|vYK}\  
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贷方帐项credit account||creditor account KqY["5p  
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借方帐项debit account||debtor account Z @ dC+0[=  
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详细帐单||明细表detail account NH$r Z7$  
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继续记帐to keep account ]X I*Wsn  
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结清差额to balance the account with y\ a1iy  
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清算to settle an account||to liquidate an account||to square an account ub|V\M{  
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审查帐目||监查帐目to audit an account ;Rv!k&Df  
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按某人指示||列入某人帐户by order and for account of one r.BIJt)  
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列入5月份帐目for May account m8o(J\]  
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寄出清算书to send in an account||to send in render an account eb=D/  
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记名支票||认人支票cheque to order &FF"nE*  
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未到期支票postdated cheque &2{ tF  
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保付支票certified cheque ' <@3i[M  
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特别横线special crossing `s8{C b=}1  
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空白支票blank cheque 0a-0Y&lQm  
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失效支票,过期支票stale cheque W8KDX_vGJ  
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普通支票open cheque !3*(N8_|#  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount |~X ;1j!  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges \<y#R~7s  
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支票上划线to cross a cheque JQ6zVS2SSS  
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开发支票to make out a cheque o8-^cP1  
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签发支票,开立支票to draw a cheque||to issue a cheque 79xx2  
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透支支票to overdraw a cheque |(q9"  
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请付票款||清付票款to pay a cheque||to honour a cheque t<|NLk.  
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拒付支票to refuse a cheque d BJJZ^(  
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拒付支票to stop payment of a cheque Hr]h J c  
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提示要求付款to present for payment FcYFovS  
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见票即付持票人payable to bearer \,7}mdQSv  
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请给出票人R/D||refer to drawer .%Ta]!0  
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文字与数字不一致words and figures differ ]jaQ[g$F  
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停止付款payment stopped Z6_N$Z.A  
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支票毁损cheque mutilated DV\`Wv  
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汇款||寄钱to remit||to send money P~G1EK|4  
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寄票供取款||支票支付to send a cheque for payment W0k0$\iX  
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寄款人a remitter 9 P~\Mpk  
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收款人a remittee T.We: ,{  
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国内汇票inland Bill AwTJJ0>  
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跟单汇票documentary bill 1xbK'i:-S  
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空头汇票accommodation bill ,Vh{gm1  
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原始汇票original bill Ojt`^r!V  
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改写||换新票据renewed bill F P>)&3>_  
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即期汇票sight bill||bill on demand u_ '!_T L  
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…days after date||…days after date…日后付款 |< Gl91  
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…months after date||…months after date…月后付款 .-IkL |M  
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见票后…日付款…days after sight||…days sight z9p05NFH  
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见票后…月付款…months after sight||…months sight Hw|AA?,0-  
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同组票据set of bills !TP@- X;  
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单张汇票sola of exchange||sole of exchange NO0"*c;  
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远期汇票usance bill||bill at usance h8Xg`C\  
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长期汇票long bill wBInq~K_  
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短期汇票short bill yR~R:  
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逾期汇票overdue bill Maqf[ Vky  
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宽限日期days of grace -w v6s#"u  
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电汇telegraphic transfer (T.T) 4_D@ST%  
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邮汇postal order||postal note (Am.)||post office order||money order O Lc}_  
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本票promissory note (P/N) Xwa_3Xm*Le  
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押汇负责书||押汇保证书letter of hypothecation S|zW^|YU  
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副保||抵押品||付属担保物collateral security ;c -3g]  
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担保书trust receipt||letter of indemnity zD)pF1,7:8  
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承兑||认付acceptance +-a&2J;J'  
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单张承兑general acceptance }4>JO""  
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有条件承兑qualified acceptance gr-x |wK  
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附条件认付conditional acceptance r,N[)@  
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部分认付partial acceptance   jko"MfJ  
    
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