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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。   vmv k  
会计报表statement of account 7qA0bUee5  
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往来帐目account current Nlx7"_R"Q  
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现在往来帐||存款额current accout '~VKH}b  
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销货帐account sales xM8}Xo  
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未决帐项outstanding account 9AD`,]b  
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贷方帐项credit account||creditor account 7"2L|fG  
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借方帐项debit account||debtor account dFS>uIT7X  
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应付帐||应付未付帐account payable x9Fga_  
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过期帐||延滞帐overdue account||pastdue account u.sF/T=6f  
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杂项帐户sundry account ~T@t7Cg  
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营业报告书||损益计算表account of budiness||business report ?3X!  
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结清差额to balance the account with =Y`P}vI]w%  
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清算to settle an account||to liquidate an account||to square an account 0_yE74i  
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审查帐目||监查帐目to audit an account `|K,E  
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列入5月份帐目for May account O$x-&pW`g  
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寄出清算书to send in an account||to send in render an account UCYhaD@sP  
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持票人cheque holder $N;!. 5lX3  
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不记名支票cheque to bearer||bearer cheque 80$P35Q"  
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记名支票||认人支票cheque to order f[7'kv5S  
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到期支票antedated cheque ;TSnIC)c  
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未到期支票postdated cheque w%S<N  
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保付支票certified cheque }#!o^B8  
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未获兑现支票,退票returned cheque yE9JMi 0  
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横线支票crossed cheque ZfT%EPoZ:  
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空白支票blank cheque %J.Rm0FD:  
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失效支票,过期支票stale cheque z*yN*M6t  
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普通支票open cheque t ?bq ~!X  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Fi5,y;]R  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ?-@h Nrx  
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支票换现金||兑现to cash a cheque AO']Kmm  
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清理票款to clear a cheque 42m`7uQ  
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保证兑现to certify a cheque mnil1*-c0  
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填写支票数额to fill up a cheque vjXvjv{t  
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开发支票to make out a cheque 4&y_+  
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签发支票,开立支票to draw a cheque||to issue a cheque ,Y`C7Px  
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背书支票to endorse a cheque RsV<*s  
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请付票款||清付票款to pay a cheque||to honour a cheque Vm6^'1CY  
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支票退票to dishonour a cheque N@A#e/8   
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拒付支票to refuse a cheque <v2R6cj5  
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拒付支票to stop payment of a cheque u5,IH2BU  
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请给出票人R/D||refer to drawer WI6er;D  
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文字与数字不一致words and figures differ xz%ig^L  
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汇款||寄钱to remit||to send money l&rDa=m.J  
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寄票供取款||支票支付to send a cheque for payment 8fN0"pymo  
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空头汇票accommodation bill GKSy|z  
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原始汇票original bill +E:(-$"R  
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改写||换新票据renewed bill 16y$;kf8  
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即期汇票sight bill||bill on demand -FR;:  
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…days after date||…days after date…日后付款 "6d bRo5%  
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…months after date||…months after date…月后付款 IpJv\zH7  
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见票后…日付款…days after sight||…days sight ?GarD3#A  
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见票后…月付款…months after sight||…months sight =)YYx8gR  
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同组票据set of bills ]M(f^   
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单张汇票sola of exchange||sole of exchange /A.i5=k  
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远期汇票usance bill||bill at usance p.] .M"A  
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长期汇票long bill +i#sS19h  
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短期汇票short bill Ti|++oC/&  
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逾期汇票overdue bill p}DF$k%`  
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宽限日期days of grace ,(2 7p6!  
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电汇telegraphic transfer (T.T) ?  < O  
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邮汇postal order||postal note (Am.)||post office order||money order 8H#c4%by)  
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本票promissory note (P/N) 7;}3{z  
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押汇负责书||押汇保证书letter of hypothecation oUvk2]H  
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副保||抵押品||付属担保物collateral security EdAR<VfleA  
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担保书trust receipt||letter of indemnity 5\w=(c9A  
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承兑||认付acceptance \l]pe|0EW  
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单张承兑general acceptance 8PoHBOxpc  
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有条件承兑qualified acceptance xQ#Akd=  
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附条件认付conditional acceptance <E[HlL  
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部分认付partial acceptance   \]U<h ub  
    
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