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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。   %8tN$8P  
会计报表statement of account cg. e(@(  
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往来帐目account current \,EPsQV0?  
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现在往来帐||存款额current accout "{k )nr+7U  
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销货帐account sales }ELCnN  
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共同计算帐项joint account <`3(i\-X  
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未决帐项outstanding account B|=maz:_  
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贷方帐项credit account||creditor account \,!q[nC  
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应付帐||应付未付帐account payable T:">,* |  
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营业报告书||损益计算表account of budiness||business report c BHL,  
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借贷细帐||交验帐account rendered s("Cn/ZkS  
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继续记帐to keep account `26V`%bPkr  
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清算||清理债务to make up an account 2BoFyL*  
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结帐to close an account BFBR/d[&  
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结清差额to balance the account with v6wRME;JA  
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清算to settle an account||to liquidate an account||to square an account ).pO2lLF4  
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审查帐目||监查帐目to audit an account 60xa?8<cg  
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由某人负担for ones account||for account of one Pg`JQC|  
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支票薄cheque book A?8\Y{FQ  
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未到期支票postdated cheque 63 2bN=>  
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保付支票certified cheque w5,Mb  
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未获兑现支票,退票returned cheque eSfnB_@x2  
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横线支票crossed cheque 7TX2&kMoc  
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空白支票blank cheque B1!kn}KlL{  
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失效支票,过期支票stale cheque EgjR^A1W2  
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普通支票open cheque Of,2Q#oji  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount W/$Zvl  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 58Xzup_"  
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保证兑现to certify a cheque d\{>TdyF  
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支票上划线to cross a cheque !G^L/?z3  
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开发支票to make out a cheque BS Iy+  
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签发支票,开立支票to draw a cheque||to issue a cheque u0aJu  
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请付票款||清付票款to pay a cheque||to honour a cheque i1H\#;`$  
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拒付支票to refuse a cheque >2bKSh  
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拒付支票to stop payment of a cheque !r# ?C9Sq  
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请给出票人R/D||refer to drawer e^.Fa59  
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文字与数字不一致words and figures differ ]xuG&O"SBV  
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时间已过effects not cleared K"r*M.P>  
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停止付款payment stopped o93`|yWl  
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支票毁损cheque mutilated !_"fP:T>  
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汇款||寄钱to remit||to send money -YC OP0  
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寄票供取款||支票支付to send a cheque for payment Qc pm !  
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收款人a remittee {QwHc5Bf  
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跟单汇票documentary bill xjVS   
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空头汇票accommodation bill 0DJ+I  
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原始汇票original bill ;u>DNG|.  
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改写||换新票据renewed bill |v$JCU3!A  
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即期汇票sight bill||bill on demand Qx+%"YO  
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…days after date||…days after date…日后付款 PEW=@xj2y  
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…months after date||…months after date…月后付款 3U7 *>H  
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见票后…日付款…days after sight||…days sight 2fWTY0  
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见票后…月付款…months after sight||…months sight TzNn^ir=HX  
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同组票据set of bills GJoS #s  
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单张汇票sola of exchange||sole of exchange G}ob<`o| "  
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远期汇票usance bill||bill at usance 3%%o?8ES  
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长期汇票long bill |4uWh  
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短期汇票short bill \l]DQaOEe  
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逾期汇票overdue bill (K)]qNH  
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宽限日期days of grace T`;%TO*Y  
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电汇telegraphic transfer (T.T) R}4So1  
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邮汇postal order||postal note (Am.)||post office order||money order 9+{G8$Ai  
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本票promissory note (P/N) 1>E<8&2[L  
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押汇负责书||押汇保证书letter of hypothecation Vc2A  
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副保||抵押品||付属担保物collateral security 8$;=Uf,x  
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担保书trust receipt||letter of indemnity O^^C;U@U<1  
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承兑||认付acceptance f^"N!f a  
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单张承兑general acceptance > w^YO25q  
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有条件承兑qualified acceptance ek}a}.3 {  
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附条件认付conditional acceptance [ zEUH:9D  
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部分认付partial acceptance   t[oT-r  
    
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