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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。   [^Os kJ4  
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借方帐项debit account||debtor account .L9j>iP9 *  
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过期帐||延滞帐overdue account||pastdue account @W s*QTlV  
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杂项帐户sundry account '10oK {m$  
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详细帐单||明细表detail account UYk/v]ZA  
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呆帐bad account E0Y-7&Fv  
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会计薄||帐薄account-book lt ^GvWg  
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营业报告书||损益计算表account of budiness||business report +aJ>rR  
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借贷细帐||交验帐account rendered 'm4W}F  
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明细帐account stated : ]sUpO  
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与…银行开立一户头to open an account with U* i{5/ $  
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与…银行建立交易to keep account with &^#VN% {  
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继续记帐to keep account z`!X hU  
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与…有交易to have an account with j7jCm:  
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作成会计帐||有往来帐项to make out an account with UmKI1l  
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清算||清理债务to make up an account ;5zz<;Zy  
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清洁帐目||与…停止交易to close ones account with vbb 5f#WZ  
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结帐to close an account )/pU.Z/  
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清理未付款to ask an account||to demand an account i.3= !6z  
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结清差额to balance the account with E^vJ@O  
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清算to settle an account||to liquidate an account||to square an account =p*]Az  
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审查帐目||监查帐目to audit an account n?- })  
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检查帐目to examine an account /H8g(  
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转入A的帐户to charge the amount to As account kQEy#JQmB  
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由某人收益并负风险on ones account and risk||for ones account and risk 05b_)&4R  
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由某人负担for ones account||for account of one ]G5 w6&d  
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寄出清算书to send in an account||to send in render an account 9x>d[-#y:J  
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持票人cheque holder ^p[rc@+  
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不记名支票cheque to bearer||bearer cheque /178A;J y  
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记名支票||认人支票cheque to order L ^q""[  
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到期支票antedated cheque xF;kT BRi  
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未到期支票postdated cheque 06O2:5zF  
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保付支票certified cheque )bS yB29S  
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未获兑现支票,退票returned cheque n^Hm;BiE#  
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横线支票crossed cheque Q6PHpaj  
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普通横线general crossing 24 [+pu  
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特别横线special crossing J\+0[~~  
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空白支票blank cheque Ro\8ZXUQa  
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失效支票,过期支票stale cheque ,]|#[8  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 6.sx?YYM  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 2GP=&K/A  
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支票换现金||兑现to cash a cheque ,c;Kzp>e  
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填写支票数额to fill up a cheque `tB gH_$M  
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支票上划线to cross a cheque r /YMLQ  
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开发支票to make out a cheque {>}!+k -`  
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签发支票,开立支票to draw a cheque||to issue a cheque P 0S Qr?W  
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透支支票to overdraw a cheque Vp#JS3Y  
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请付票款||清付票款to pay a cheque||to honour a cheque rxe >}ZO  
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拒付支票to refuse a cheque K`yRr`pW  
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拒付支票to stop payment of a cheque X@'u y<tI-  
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提示要求付款to present for payment &SIq2>QA  
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见票即付持票人payable to bearer [/PR\'|  
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请给出票人R/D||refer to drawer <>n0arAn  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @y e4q.m  
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时间已过effects not cleared ,K>I%_!1  
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停止付款payment stopped d]` CxI]  
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支票毁损cheque mutilated sD<a+Lw}x  
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汇款||寄钱to remit||to send money 3NZK*!@ '  
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寄票供取款||支票支付to send a cheque for payment Us%T;gW  
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收款人a remittee P<oehw'>  
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国内汇票inland Bill ]d55m/(   
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空头汇票accommodation bill z MLK7+  
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原始汇票original bill r/& sub"X  
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改写||换新票据renewed bill @95FN)TXZY  
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即期汇票sight bill||bill on demand BLN^ <X/  
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…days after date||…days after date…日后付款 ?P4w]a  
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…months after date||…months after date…月后付款 hbU+Usx  
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见票后…日付款…days after sight||…days sight t(GR)&>.2  
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见票后…月付款…months after sight||…months sight ktK_e  
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同组票据set of bills tS|9fBdCs  
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单张汇票sola of exchange||sole of exchange z?>D_NLX6  
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远期汇票usance bill||bill at usance $jm>:YD  
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长期汇票long bill y'(Ne=y  
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短期汇票short bill fR)m%m  
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逾期汇票overdue bill O@MGda9_;  
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宽限日期days of grace PlF87j (  
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电汇telegraphic transfer (T.T) 8 %%f%y  
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邮汇postal order||postal note (Am.)||post office order||money order _$wmI/_J M  
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本票promissory note (P/N) ( Fynok  
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押汇负责书||押汇保证书letter of hypothecation j=*l$RG  
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副保||抵押品||付属担保物collateral security ]?Fi$3Lm  
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担保书trust receipt||letter of indemnity >H(i^z/c  
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承兑||认付acceptance  }8@M@  
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单张承兑general acceptance  %VzKqh  
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有条件承兑qualified acceptance "t({D   
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附条件认付conditional acceptance n6*En7I Vh  
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部分认付partial acceptance   % r-V2)  
    
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