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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。   KNg8HYFW\  
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往来帐目account current :GQ UM 6  
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借方帐项debit account||debtor account =f>HiF  
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营业报告书||损益计算表account of budiness||business report d"Z U y!a  
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借贷细帐||交验帐account rendered !^y y0`k6  
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与…银行建立交易to keep account with tmJgm5v  
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结帐to close an account IMGP'g  
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结清差额to balance the account with @b#^ -  
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清算to settle an account||to liquidate an account||to square an account od' /%  
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审查帐目||监查帐目to audit an account 1O/ g&u  
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检查帐目to examine an account _<c$)1  
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以计帐方式付款to pay on account !p/%lU65  
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为自己计算||独立帐目on ones own account '(Gi F  
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寄出清算书to send in an account||to send in render an account 5DOBs f8Jo  
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记名支票||认人支票cheque to order rZ8`sIWQt  
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到期支票antedated cheque cGjPxG;  
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未到期支票postdated cheque  : ]C~gc  
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保付支票certified cheque J:V?EE,\-  
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横线支票crossed cheque oJN#C%r7  
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空白支票blank cheque 9T<x&  
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普通支票open cheque |ZmUNiAa  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount /'/Xvm3  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges DMOMh#[  
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填写支票数额to fill up a cheque @u6B;)'l  
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支票上划线to cross a cheque ]Gsv0Xk1  
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开发支票to make out a cheque  R[D{|K@"  
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签发支票,开立支票to draw a cheque||to issue a cheque YIG~MP  
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拒付支票to stop payment of a cheque Ga^"1TZ x  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q4#m\KK;i9  
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时间已过effects not cleared zZPO&akB"  
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停止付款payment stopped G5BfN U  
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支票毁损cheque mutilated `KoV_2|  
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汇款||寄钱to remit||to send money lfow1WRF  
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寄票供取款||支票支付to send a cheque for payment  ?(1 y  
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空头汇票accommodation bill n b?l TX~  
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原始汇票original bill +'HqgSPyb  
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改写||换新票据renewed bill V b?oJhR  
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即期汇票sight bill||bill on demand |/{=ww8|  
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…days after date||…days after date…日后付款 0S!K{xyR  
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…months after date||…months after date…月后付款 S4z;7z(8+  
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见票后…日付款…days after sight||…days sight YNF k  
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见票后…月付款…months after sight||…months sight HIZe0%WPw  
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同组票据set of bills >|UOz&  
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单张汇票sola of exchange||sole of exchange zQd 2  
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远期汇票usance bill||bill at usance Ad_h K O  
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长期汇票long bill `b$.%S8uj=  
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短期汇票short bill *$g-:ILRuZ  
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逾期汇票overdue bill &tj!*k'  
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宽限日期days of grace N~'c_l  
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电汇telegraphic transfer (T.T) |yPu!pfl  
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邮汇postal order||postal note (Am.)||post office order||money order 5nx1i  
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本票promissory note (P/N) * s3/!K  
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押汇负责书||押汇保证书letter of hypothecation EfT=?  
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副保||抵押品||付属担保物collateral security SOIN']L|V[  
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担保书trust receipt||letter of indemnity O;3>sLgc  
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承兑||认付acceptance TWX.D`W  
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单张承兑general acceptance Zv{'MIv&v  
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有条件承兑qualified acceptance {P-):  
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附条件认付conditional acceptance 1xvu<|F  
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部分认付partial acceptance   VIbq:U  
    
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