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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。   do[w&`jw8  
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销货帐account sales bn:74,GeyK  
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借方帐项debit account||debtor account ;w;+< Rd  
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营业报告书||损益计算表account of budiness||business report "9,+m$nj  
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借贷细帐||交验帐account rendered cK t8e^P  
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与…银行建立交易to keep account with xcN >L  
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作成会计帐||有往来帐项to make out an account with EXT_x q  
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结清差额to balance the account with ^DS+O>  
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清算to settle an account||to liquidate an account||to square an account >L>t$1hXM  
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检查帐目to examine an account Xm}~u?$3  
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按某人指示||列入某人帐户by order and for account of one nsJN)Pt  
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记名支票||认人支票cheque to order dlC)&Ai  
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到期支票antedated cheque Memz>uux  
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未到期支票postdated cheque Bl-nS{9 "  
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保付支票certified cheque [0D( PV(n  
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未获兑现支票,退票returned cheque I_J;/!l=  
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空白支票blank cheque Z VuHO7'  
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失效支票,过期支票stale cheque [Z|R-{"  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ;1&%Wj"d  
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支票换现金||兑现to cash a cheque 0'`>20Y  
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保证兑现to certify a cheque ULqnr@/FbK  
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填写支票数额to fill up a cheque $Zp\^cIE+  
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支票上划线to cross a cheque rvuskXdo  
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开发支票to make out a cheque nIJ2*QJ  
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签发支票,开立支票to draw a cheque||to issue a cheque 7N,E%$QL  
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透支支票to overdraw a cheque HtB>#`'  
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背书支票to endorse a cheque 13wO6tS k  
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请付票款||清付票款to pay a cheque||to honour a cheque Gs;wx_k^  
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拒付支票to stop payment of a cheque } M-^A{C\%  
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时间已过account closed N,kPR  
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时间已过effects not cleared FTu6%~M/  
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停止付款payment stopped DA=#T2)p  
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支票毁损cheque mutilated 2Xw=kwu  
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汇款||寄钱to remit||to send money ws/e~ T<c  
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寄票供取款||支票支付to send a cheque for payment y~ 2C2'7  
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寄款人a remitter 1s-dqHz"s  
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收款人a remittee hw 5NHZ I'  
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国内汇票inland Bill ^5'pJ/BV  
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空头汇票accommodation bill zi^?9n),  
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原始汇票original bill $,.XPK5Q u  
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改写||换新票据renewed bill ;!hwcOkX  
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即期汇票sight bill||bill on demand h}y]Pt?  
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…days after date||…days after date…日后付款 5i@WBa  
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…months after date||…months after date…月后付款 ^qY?x7mx1  
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见票后…日付款…days after sight||…days sight I}sb0 Q&  
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见票后…月付款…months after sight||…months sight MBqw{cy  
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同组票据set of bills [gDl<6a#4  
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单张汇票sola of exchange||sole of exchange #F=!g?  
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远期汇票usance bill||bill at usance h e[2,  
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长期汇票long bill b~*CJ8Ad  
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短期汇票short bill Jr=XVQ(F  
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逾期汇票overdue bill \<HY'[gr  
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宽限日期days of grace j}O7fLRu  
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电汇telegraphic transfer (T.T) z?@N+||,.  
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邮汇postal order||postal note (Am.)||post office order||money order ^fQa whub  
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本票promissory note (P/N) Jflm-Hhsf  
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押汇负责书||押汇保证书letter of hypothecation #;= sJ[m4  
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副保||抵押品||付属担保物collateral security q+} \ (|  
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担保书trust receipt||letter of indemnity /Pxny3  
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承兑||认付acceptance tXuf!  
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单张承兑general acceptance ]:;dJc'  
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有条件承兑qualified acceptance ]V)*WP#a  
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附条件认付conditional acceptance ;XQ27,K&  
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部分认付partial acceptance   =\ k:]  
    
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