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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。   Ir#]p9:x  
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往来帐目account current SMo nJ;Y  
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现在往来帐||存款额current accout bI+/0X x  
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销货帐account sales V/`vX;%  
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共同计算帐项joint account /z! Tgs4  
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未决帐项outstanding account =WT&unw}  
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贷方帐项credit account||creditor account zzK<>@c  
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借方帐项debit account||debtor account pT{is.RM  
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过期帐||延滞帐overdue account||pastdue account +q'\rpt  
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杂项帐户sundry account Ie(i1?`A8  
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详细帐单||明细表detail account `Jk0jj6Z  
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结帐to close an account .xN<<+|_v'  
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清理未付款to ask an account||to demand an account Sc7 Ftb%  
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结清差额to balance the account with l =E 86"m  
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清算to settle an account||to liquidate an account||to square an account YzESV Th  
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审查帐目||监查帐目to audit an account <Ht"t]u*Bn  
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检查帐目to examine an account k+J%o%* <  
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由某人负担for ones account||for account of one jj{:=l ZB  
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按某人指示||列入某人帐户by order and for account of one j,OA>{-$  
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列入5月份帐目for May account HhynU/36  
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寄出清算书to send in an account||to send in render an account #w;"s*  
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记名支票||认人支票cheque to order ,=e.Q AF!"  
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到期支票antedated cheque u.A}&'H  
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未到期支票postdated cheque #e.x]v:  
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保付支票certified cheque w7` pbcY,  
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未获兑现支票,退票returned cheque G+fo'ThG  
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横线支票crossed cheque </'n={+q  
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普通支票open cheque p5qfv>E8)  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ` Ft-1eE  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ]gX8z#*k  
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开发支票to make out a cheque pRh9+1EM;  
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签发支票,开立支票to draw a cheque||to issue a cheque ";`jS&"=  
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请付票款||清付票款to pay a cheque||to honour a cheque d3\?:}o,  
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拒付支票to refuse a cheque Q jXJo$I6  
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拒付支票to stop payment of a cheque i"n_oO  
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提示要求付款to present for payment ZY7-.  
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请给出票人R/D||refer to drawer NBasf n  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5tkKd4VfL  
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停止付款payment stopped KK >j V  
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支票毁损cheque mutilated lU=V CuW!  
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汇款||寄钱to remit||to send money K\B!tk  
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寄票供取款||支票支付to send a cheque for payment x4g6Qze  
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改写||换新票据renewed bill a8[%-eW,  
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即期汇票sight bill||bill on demand MxGQM>  
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…days after date||…days after date…日后付款 Lnn^j#n  
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…months after date||…months after date…月后付款 5$Kv%U  
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见票后…日付款…days after sight||…days sight Oa@SyroF=  
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见票后…月付款…months after sight||…months sight d@Bd*iI<  
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同组票据set of bills qIzv|Nte  
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远期汇票usance bill||bill at usance K;\fJ2ag  
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长期汇票long bill yG#x*\9  
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短期汇票short bill \Y:zg3q*  
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逾期汇票overdue bill G [yI[7=d  
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宽限日期days of grace URr{J}5  
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电汇telegraphic transfer (T.T) #xq|/JWs  
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邮汇postal order||postal note (Am.)||post office order||money order a63Ud<_a7  
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本票promissory note (P/N) W{}M${6&  
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押汇负责书||押汇保证书letter of hypothecation xCu\jc)2  
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副保||抵押品||付属担保物collateral security l>7?B2^<E  
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担保书trust receipt||letter of indemnity [&p/7  
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承兑||认付acceptance P[,  
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单张承兑general acceptance NQd0$q  
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有条件承兑qualified acceptance G/_8xmsU  
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附条件认付conditional acceptance "!o|^nN,  
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部分认付partial acceptance   ~/Kqkhq+c  
    
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