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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。   #\kYGr-G)  
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往来帐目account current t =ErJ  
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现在往来帐||存款额current accout >y%*HC!G  
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销货帐account sales Z }(,OZh  
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共同计算帐项joint account JHpaDy*  
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未决帐项outstanding account Z `FqC  
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贷方帐项credit account||creditor account %xE\IRlR  
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借方帐项debit account||debtor account ^&iUC&8W  
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杂项帐户sundry account q1QrtJFPG  
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会计项目title of account 6A$ \I44  
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营业报告书||损益计算表account of budiness||business report O+U9 p  
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借贷细帐||交验帐account rendered \yeo-uN8  
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清洁帐目||与…停止交易to close ones account with Y_qRW. k  
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结清差额to balance the account with vb 2mY  
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清算to settle an account||to liquidate an account||to square an account hdZ{8 rP  
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审查帐目||监查帐目to audit an account \nQV{J  
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检查帐目to examine an account 7s#,.(s  
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转入A的帐户to charge the amount to As account [kfLT::mT  
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为自己计算||独立帐目on ones own account RzPqtN  
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由某人负担for ones account||for account of one qo2/?]  
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按某人指示||列入某人帐户by order and for account of one &O0@)jIV  
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寄出清算书to send in an account||to send in render an account B]):$#{Rxl  
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支票陈票人cheque drawer 8Ja't8  
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持票人cheque holder 5W UM"eBwL  
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记名支票||认人支票cheque to order /wF*@/PTH  
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到期支票antedated cheque S"*M9*8  
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未到期支票postdated cheque VeLuL:4I  
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保付支票certified cheque ^#^\@jLm  
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未获兑现支票,退票returned cheque @qszwQav$  
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横线支票crossed cheque x<mHTh:-V  
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空白支票blank cheque V3^=Mj2"  
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失效支票,过期支票stale cheque 'dkKBLsx  
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普通支票open cheque R{GT? wl  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount }qqE2;{ND  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 5tSR2gG#K,  
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支票换现金||兑现to cash a cheque 5|4=uoA<  
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保证兑现to certify a cheque YTQom!O  
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填写支票数额to fill up a cheque -w0U }Te^  
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开发支票to make out a cheque ylV.ZoY6  
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签发支票,开立支票to draw a cheque||to issue a cheque ~#doJ:^H3  
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透支支票to overdraw a cheque HjX!a29Wf  
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背书支票to endorse a cheque :s Mc}k?9S  
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请付票款||清付票款to pay a cheque||to honour a cheque #4WA2EW  
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拒付支票to refuse a cheque 12NV  
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请给出票人R/D||refer to drawer -3M6[`/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds UMg*Yv%  
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支票毁损cheque mutilated ; c5Q"  
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空头汇票accommodation bill 8S1%;@c  
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原始汇票original bill D/_=rAl1  
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即期汇票sight bill||bill on demand N1ZHaZ  
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…days after date||…days after date…日后付款 KYY~ YP  
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…months after date||…months after date…月后付款 B[F,D  
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见票后…日付款…days after sight||…days sight 8Pklw^k   
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见票后…月付款…months after sight||…months sight Y3jb 'S4(  
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同组票据set of bills }' `2C$  
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单张汇票sola of exchange||sole of exchange 4f~hd-z  
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远期汇票usance bill||bill at usance < 2w@5qL  
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长期汇票long bill $@q)IK%FDL  
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短期汇票short bill JI5?, )-St  
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逾期汇票overdue bill n@w$5y1@  
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电汇telegraphic transfer (T.T) GWRKiTu9  
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邮汇postal order||postal note (Am.)||post office order||money order k2N[B(&4J  
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本票promissory note (P/N) K=VYR Y  
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押汇负责书||押汇保证书letter of hypothecation ^,'!j/w5  
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副保||抵押品||付属担保物collateral security Q/r9r*>z  
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担保书trust receipt||letter of indemnity CHv~H.kh'  
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承兑||认付acceptance rgdDkWLXC  
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单张承兑general acceptance ?8fa/e  
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有条件承兑qualified acceptance { :'#Ts<  
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附条件认付conditional acceptance w0x, ~  
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部分认付partial acceptance   6pM[.:TM   
    
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