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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。   W*|U  
会计报表statement of account L~(`zO3f  
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往来帐目account current 7":0CU% %  
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共同计算帐项joint account j^~WAWbFh  
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未决帐项outstanding account t1 .6+  
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贷方帐项credit account||creditor account l4d2 i;4BK  
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借方帐项debit account||debtor account Y&5h_3K;<  
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应付帐||应付未付帐account payable N|h}'p  
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应收帐||应收未收帐account receivable )vk$]<$  
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过期帐||延滞帐overdue account||pastdue account 5"6Y=AuQ6  
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杂项帐户sundry account #tdI;x3  
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会计薄||帐薄account-book r+;op_  
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营业报告书||损益计算表account of budiness||business report 5EIh5Y EU>  
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借贷细帐||交验帐account rendered me#VCkr#  
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明细帐account stated )VID ;l;4  
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与…有交易to have an account with D$+9`  
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清洁帐目||与…停止交易to close ones account with {b6| wQ\  
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结帐to close an account 9&}$C]`  
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结清差额to balance the account with <fg~+{PA&  
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清算to settle an account||to liquidate an account||to square an account Oo^kV:.)  
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审查帐目||监查帐目to audit an account .}!"J`{ W  
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检查帐目to examine an account  |Hx#Uk#  
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由某人收益并负风险on ones account and risk||for ones account and risk 3.?G,%S5.$  
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按某人指示||列入某人帐户by order and for account of one 9w3KAca  
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寄出清算书to send in an account||to send in render an account wjtFZGx&  
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不记名支票cheque to bearer||bearer cheque .(^%M 2:6  
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记名支票||认人支票cheque to order ajCe&+  
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到期支票antedated cheque ke<l@w O  
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未到期支票postdated cheque 42f\]R,  
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保付支票certified cheque r}:D g fn  
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未获兑现支票,退票returned cheque nP&6i5s%  
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横线支票crossed cheque e/uLBZ  
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特别横线special crossing 6<%b}q9Mo  
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空白支票blank cheque 33ZHrZ  
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失效支票,过期支票stale cheque ?AVnv(_  
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普通支票open cheque ]5Q)mWF  
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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#zn~7  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 2J Wp5  
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清理票款to clear a cheque 5k c?:U&  
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保证兑现to certify a cheque Q>xp 90&.n  
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支票上划线to cross a cheque ,!^g8zO  
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开发支票to make out a cheque k#2b3}(,  
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签发支票,开立支票to draw a cheque||to issue a cheque PkOtg[Z  
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透支支票to overdraw a cheque 0Rn`63#  
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背书支票to endorse a cheque kqCUr|M.P  
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请付票款||清付票款to pay a cheque||to honour a cheque [5]* Be  
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支票退票to dishonour a cheque 602=qb  
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拒付支票to refuse a cheque 7D4I>N'T  
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拒付支票to stop payment of a cheque V/8yW3]Xy  
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支付指定人payable to order gk"J+uM  
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请给出票人R/D||refer to drawer zj'uKBDl  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ZQDw|*a@  
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文字与数字不一致words and figures differ xwrleB  
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停止付款payment stopped (SYSw%v$A  
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支票毁损cheque mutilated E 14Dq#L  
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汇款||寄钱to remit||to send money 7q[a8rUdh  
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寄票供取款||支票支付to send a cheque for payment "i;c)ZP  
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寄款人a remitter ri k0F  
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收款人a remittee `aW>h8$I)  
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国内汇票inland Bill Q5H! ^RQm  
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空头汇票accommodation bill OF)G 2>t  
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原始汇票original bill _Fz]QxO  
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改写||换新票据renewed bill F5|6*K  
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即期汇票sight bill||bill on demand hv.$p5UY*  
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…days after date||…days after date…日后付款 oK5"RW  
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…months after date||…months after date…月后付款 =skw@ c ^  
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见票后…日付款…days after sight||…days sight LK}Ih@ f  
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见票后…月付款…months after sight||…months sight `m.).Hda  
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同组票据set of bills -_bnGY%,  
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单张汇票sola of exchange||sole of exchange D`?=]Ysz(  
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远期汇票usance bill||bill at usance ^u? #fLr  
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长期汇票long bill 2qw-:  
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短期汇票short bill g>m)|o'  
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逾期汇票overdue bill Rqi= AQ  
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宽限日期days of grace 0zQ^ 6@  
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电汇telegraphic transfer (T.T)  ZA u=m  
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邮汇postal order||postal note (Am.)||post office order||money order 0rt@4"~~w  
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本票promissory note (P/N) y /$Q5P+o  
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押汇负责书||押汇保证书letter of hypothecation e\0vphS6  
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副保||抵押品||付属担保物collateral security "!V-@F$@N  
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担保书trust receipt||letter of indemnity -YDA,.Ic?  
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承兑||认付acceptance 9J3@8h p  
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单张承兑general acceptance Xkqq$A4  
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有条件承兑qualified acceptance N)I9NM[  
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附条件认付conditional acceptance ^n|yfvR  
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部分认付partial acceptance   `rLcJcW  
    
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