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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。   /v}`l  
会计报表statement of account pg.%Pdr<$  
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往来帐目account current gw(z1L5 n  
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现在往来帐||存款额current accout ICCc./l|  
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销货帐account sales *Ex|9FCt$  
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共同计算帐项joint account g0H[*"hj  
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未决帐项outstanding account k9R9Nz|J  
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贷方帐项credit account||creditor account 3T 9j@N77  
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借方帐项debit account||debtor account K,]=6 Rj  
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现金帐cash account 23?rEhKe  
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杂项帐户sundry account m4& /s  
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详细帐单||明细表detail account DN/YHSYK  
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会计薄||帐薄account-book fX)# =c|5  
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借贷细帐||交验帐account rendered _ J[  
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明细帐account stated O~QB!<Q+  
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与…银行建立交易to keep account with K@#L)VT!  
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继续记帐to keep account "vsl Z`RU  
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与…有交易to have an account with N!|wo:  
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清洁帐目||与…停止交易to close ones account with eN~=*Mn(za  
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结帐to close an account )tpL#J  
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结清差额to balance the account with BRYHX.}h\A  
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清算to settle an account||to liquidate an account||to square an account Yir [!{  
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审查帐目||监查帐目to audit an account (2 a`XwR  
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以计帐方式付款to pay on account uc"P3,M  
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由某人收益并负风险on ones account and risk||for ones account and risk NS6:yX,/  
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列入5月份帐目for May account 3nnJ8zQ  
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寄出清算书to send in an account||to send in render an account @\P;W(m.i  
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不记名支票cheque to bearer||bearer cheque {_Rr 6  
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记名支票||认人支票cheque to order b4ONh%  
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到期支票antedated cheque 1gy.8i  
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未到期支票postdated cheque i,4>0o?  
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保付支票certified cheque EbE-}>7OO  
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未获兑现支票,退票returned cheque gPsi  
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横线支票crossed cheque 9"A`sGZ  
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空白支票blank cheque *b/` Ya4  
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失效支票,过期支票stale cheque SB |Qa}62  
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普通支票open cheque orfO^;qTY  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount `t9? =h!  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges $[&*Bj11Yg  
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支票换现金||兑现to cash a cheque e5B Qr$j  
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清理票款to clear a cheque Jjv=u   
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保证兑现to certify a cheque 3]UUG  
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填写支票数额to fill up a cheque ;@Z#b8a M}  
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开发支票to make out a cheque "7V2lu  
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签发支票,开立支票to draw a cheque||to issue a cheque a@*S+3  
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透支支票to overdraw a cheque QC;^xG+W  
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背书支票to endorse a cheque fUQ6Z,9  
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请付票款||清付票款to pay a cheque||to honour a cheque HnCzbt@  
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支票退票to dishonour a cheque J8)#PY[i4  
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拒付支票to refuse a cheque eT8}  
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拒付支票to stop payment of a cheque pd 8Nke  
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请给出票人R/D||refer to drawer <P;}unq.kw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds JHJ~X v  
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停止付款payment stopped ,xT?mt}P  
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支票毁损cheque mutilated @&hnL9D8lL  
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汇款||寄钱to remit||to send money pBC<u  
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寄票供取款||支票支付to send a cheque for payment oiX"Lz{  
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收款人a remittee jUqy8q &  
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空头汇票accommodation bill p&K\]l}  
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原始汇票original bill YTU.$t;Ez  
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改写||换新票据renewed bill u>Ki$xP1  
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即期汇票sight bill||bill on demand } IlP:  
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…days after date||…days after date…日后付款 ZcryAm:I  
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…months after date||…months after date…月后付款 p#_[  
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见票后…日付款…days after sight||…days sight ur2!#bU9  
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见票后…月付款…months after sight||…months sight (clU$m+oXX  
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同组票据set of bills Xi~9&ed#$i  
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长期汇票long bill 9!t4>  
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短期汇票short bill sA_X<>vAKJ  
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逾期汇票overdue bill dB`b9)Tk0z  
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宽限日期days of grace C.E[6$oVc  
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电汇telegraphic transfer (T.T) zPQ$\$7xB  
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邮汇postal order||postal note (Am.)||post office order||money order %UmbDGDWI  
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本票promissory note (P/N) .cw=*<zeg  
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副保||抵押品||付属担保物collateral security !47A$sQ  
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担保书trust receipt||letter of indemnity n +d J c  
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承兑||认付acceptance 6)+9G_  
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单张承兑general acceptance U;>B7X;`E4  
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有条件承兑qualified acceptance H>Sf[8w)%  
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附条件认付conditional acceptance K5+!(5V~  
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部分认付partial acceptance   c_[ JjG^?P  
    
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