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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。   G- _h 2  
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往来帐目account current EPEy60Rx5  
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现在往来帐||存款额current accout >"LHr&;m&h  
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未决帐项outstanding account }%8 :8_Ke  
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贷方帐项credit account||creditor account F747K);_  
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借方帐项debit account||debtor account QR+xPY~  
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应付帐||应付未付帐account payable (-}:'5|Yj  
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详细帐单||明细表detail account 4 -C Ge  
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呆帐bad account 2M+}o"g  
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借贷细帐||交验帐account rendered _ea|E  8  
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明细帐account stated BM o2t'L  
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与…银行建立交易to keep account with JA$RY  
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与…有交易to have an account with  \62!{  
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清洁帐目||与…停止交易to close ones account with 'A,)PZL9i  
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结帐to close an account `|<? sjY  
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结清差额to balance the account with C[,&Y&`j  
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清算to settle an account||to liquidate an account||to square an account A : O"N  
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审查帐目||监查帐目to audit an account q<K/q"0-l  
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以计帐方式付款to pay on account Fw8b^ew  
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寄出清算书to send in an account||to send in render an account ]<K"`q2  
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记名支票||认人支票cheque to order -<sW`HpD'  
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未到期支票postdated cheque g9=_^^Tg  
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保付支票certified cheque yb)qg]2  
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未获兑现支票,退票returned cheque fsWIz1K  
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横线支票crossed cheque Z~}9^(qc  
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空白支票blank cheque jQ7-M4qO/  
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失效支票,过期支票stale cheque }`!-WY  
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普通支票open cheque xE$lx:C"FU  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount FMhuCl 2  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges &FJr?hY%  
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保证兑现to certify a cheque ]0MuXiR  
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填写支票数额to fill up a cheque 5tzO=gO[  
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开发支票to make out a cheque ;:+2.//  
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签发支票,开立支票to draw a cheque||to issue a cheque N:S2X+}(  
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透支支票to overdraw a cheque zjSl;ru  
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背书支票to endorse a cheque 7^mQfQv  
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请付票款||清付票款to pay a cheque||to honour a cheque :i@ $s/  
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支票退票to dishonour a cheque 3bjCa\ "  
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拒付支票to refuse a cheque :}/\hz ,  
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拒付支票to stop payment of a cheque aNQ(xiskb  
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请给出票人R/D||refer to drawer ;:ZD<'+N  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -eS r  
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文字与数字不一致words and figures differ 589fr"Ma,6  
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支票 9.( [,J  
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时间已过account closed 0/fZDQH  
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停止付款payment stopped oY,{9H37b  
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支票毁损cheque mutilated k+je-%hPj  
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汇款||寄钱to remit||to send money S==0/  
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寄票供取款||支票支付to send a cheque for payment *UN*&DmF  
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寄款人a remitter HTMo.hr  
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收款人a remittee Ju;^^  
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国内汇票inland Bill WUQa2$.  
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空头汇票accommodation bill o`'4EVw*  
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原始汇票original bill #Wb 4*  
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改写||换新票据renewed bill la$%%@0/  
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即期汇票sight bill||bill on demand 37M,Os1(  
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…days after date||…days after date…日后付款 ~rAcT6#  
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…months after date||…months after date…月后付款 Lo}/k}3Sx  
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见票后…日付款…days after sight||…days sight yRQNmR;Uy  
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见票后…月付款…months after sight||…months sight TKEcbGhy  
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单张汇票sola of exchange||sole of exchange bIV9cpW  
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远期汇票usance bill||bill at usance vP%:\u:{  
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长期汇票long bill l)EtK&er(}  
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短期汇票short bill *ck'vV'@  
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逾期汇票overdue bill ~BnmAv$m[  
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宽限日期days of grace = ">0\#  
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电汇telegraphic transfer (T.T) i+I1h=  
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邮汇postal order||postal note (Am.)||post office order||money order .9<euPrz  
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本票promissory note (P/N) KHeeB`V>J  
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押汇负责书||押汇保证书letter of hypothecation =:H EF;!  
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副保||抵押品||付属担保物collateral security (Q.I DDlr  
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担保书trust receipt||letter of indemnity 1h{7dLA  
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承兑||认付acceptance t^~itlE{  
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单张承兑general acceptance 2>Qy*  
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有条件承兑qualified acceptance 6O*lZNN  
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附条件认付conditional acceptance @q{. shqo  
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部分认付partial acceptance   NA#,q 8  
    
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