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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。   r-"`Abev  
会计报表statement of account >_% g8T'  
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往来帐目account current $bC!T  
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现在往来帐||存款额current accout ?*5l}y=  
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销货帐account sales S5 oHe4#89  
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共同计算帐项joint account )Zr0_b"V:e  
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未决帐项outstanding account ',ybHW%D%i  
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贷方帐项credit account||creditor account \z?;6A  
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借方帐项debit account||debtor account Xg#([}b  
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杂项帐户sundry account /LzNr0>2  
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详细帐单||明细表detail account a{,t@G  
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呆帐bad account !7DS  
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会计项目title of account `9gx-')]\  
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营业报告书||损益计算表account of budiness||business report )]R8 $S  
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借贷细帐||交验帐account rendered `^[ra% a  
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与…银行建立交易to keep account with ^;d;b<  
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与…有交易to have an account with Q@R8qc=*  
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作成会计帐||有往来帐项to make out an account with A6VkVJZx  
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清洁帐目||与…停止交易to close ones account with bmLNR  
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结帐to close an account 53A=O gk8S  
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清理未付款to ask an account||to demand an account W+vm!7wX0  
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结清差额to balance the account with (@ Bw@9  
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清算to settle an account||to liquidate an account||to square an account =S,^"D\Z:  
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审查帐目||监查帐目to audit an account lWR  
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寄出清算书to send in an account||to send in render an account 8garRB{  
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记名支票||认人支票cheque to order hivWQ$6%  
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到期支票antedated cheque ,XR1N$LN8_  
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未到期支票postdated cheque &S/KR$^ %  
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保付支票certified cheque G8j$&1`:  
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未获兑现支票,退票returned cheque 4/cUd=>Z  
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空白支票blank cheque <<4U:  
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普通支票open cheque k^K>*mcJ  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount `|(S]xPHM  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges UU'0WIbY6  
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开发支票to make out a cheque G9_7jX*  
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签发支票,开立支票to draw a cheque||to issue a cheque /L{V3}[j  
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请付票款||清付票款to pay a cheque||to honour a cheque HjCe/J ;  
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拒付支票to refuse a cheque $+|. @ss  
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拒付支票to stop payment of a cheque X'{ o/U.  
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提示要求付款to present for payment yXQ 28A  
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请给出票人R/D||refer to drawer -H F1c  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &r+!rL Kp  
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停止付款payment stopped K#Xl)h}y7  
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支票毁损cheque mutilated "EVf1iQ  
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汇款||寄钱to remit||to send money kkJ8xyO  
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寄票供取款||支票支付to send a cheque for payment `QZKW  
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空头汇票accommodation bill Urol)_3X  
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即期汇票sight bill||bill on demand Q(R -8"  
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…months after date||…months after date…月后付款 #TV #*  
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见票后…月付款…months after sight||…months sight :G= ol2Q  
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同组票据set of bills R:+?<U&  
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单张汇票sola of exchange||sole of exchange _` Y%Y6O1/  
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远期汇票usance bill||bill at usance <-gGm=R_$  
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长期汇票long bill P%d3fFzK  
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短期汇票short bill .3SP# mI  
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逾期汇票overdue bill ]4'V59\  
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宽限日期days of grace 5kHU'D  
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电汇telegraphic transfer (T.T) Dwe F8c  
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邮汇postal order||postal note (Am.)||post office order||money order T?1e&H%USV  
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本票promissory note (P/N) hD,xJ]zv1  
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押汇负责书||押汇保证书letter of hypothecation fAR 6  
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副保||抵押品||付属担保物collateral security 3=0b  
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担保书trust receipt||letter of indemnity Zlv`yC*r  
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承兑||认付acceptance 7!e kINQ  
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单张承兑general acceptance aOEW$%  
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有条件承兑qualified acceptance jtwe9  
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附条件认付conditional acceptance B^j(Fq  
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部分认付partial acceptance   LO k J  
    
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