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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。   q|i%)V`)-  
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往来帐目account current 4bev* [k  
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现在往来帐||存款额current accout IAF;mv}'  
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销货帐account sales q7f;ZK=f  
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共同计算帐项joint account $@_t5?n``F  
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未决帐项outstanding account Zfy~mv$  
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贷方帐项credit account||creditor account VP %i1|XZJ  
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借方帐项debit account||debtor account a We Bav}_  
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应收帐||应收未收帐account receivable FL`1yD^2  
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过期帐||延滞帐overdue account||pastdue account Z|ZBKcmg  
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杂项帐户sundry account T?X^0UdJj  
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详细帐单||明细表detail account  yS[z2:!  
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营业报告书||损益计算表account of budiness||business report i"L }!5  
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借贷细帐||交验帐account rendered 3brb*gI_b  
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明细帐account stated I>{!U$  
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与…银行建立交易to keep account with [-\({<t3x  
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继续记帐to keep account {>@QJlE0  
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与…有交易to have an account with {LP b))  
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清洁帐目||与…停止交易to close ones account with 87i"   
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清理未付款to ask an account||to demand an account o'Wz*oY))\  
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结清差额to balance the account with CvK3H\.&;k  
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清算to settle an account||to liquidate an account||to square an account @'i+ff\  
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审查帐目||监查帐目to audit an account jvHFFSK  
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为自己计算||独立帐目on ones own account m#e*c [*G  
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由某人收益并负风险on ones account and risk||for ones account and risk 6>`c1 \8f  
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由某人负担for ones account||for account of one GZ3 ]N  
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按某人指示||列入某人帐户by order and for account of one "OmD@ EMT  
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列入5月份帐目for May account ]:ZdV9`  
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寄出清算书to send in an account||to send in render an account U_B(( Z(g  
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未到期支票postdated cheque eq(am%3~  
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保付支票certified cheque (3J$>Na  
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空白支票blank cheque 5R(/Uiv3F  
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失效支票,过期支票stale cheque #Q2Y&2`yGT  
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普通支票open cheque I 'V4D[H5  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount zT!drq:x  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges z^'gx@YD*v  
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清理票款to clear a cheque a{L d  
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保证兑现to certify a cheque SLa>7`<Q  
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填写支票数额to fill up a cheque i<#QW'R(  
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支票上划线to cross a cheque 6 (]Dh;gC  
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开发支票to make out a cheque ;r<^a6B  
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签发支票,开立支票to draw a cheque||to issue a cheque Mk"^?%PxT  
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透支支票to overdraw a cheque 'jWr<]3  
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背书支票to endorse a cheque ]d$8f  
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请付票款||清付票款to pay a cheque||to honour a cheque wr$("A(  
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支票退票to dishonour a cheque C0T;![/4A  
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拒付支票to refuse a cheque rB Q_iB_  
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拒付支票to stop payment of a cheque "q3ZWNS'w  
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提示要求付款to present for payment i1}:8Unxf  
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请给出票人R/D||refer to drawer hZm"t/aKc  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `}p0VmD{NE  
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文字与数字不一致words and figures differ =}~hWL  
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停止付款payment stopped 9p]QM)M  
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支票毁损cheque mutilated vz&|J   
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汇款||寄钱to remit||to send money .e#w)K  
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国内汇票inland Bill ),%%$G\  
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跟单汇票documentary bill 5vQHhwO50k  
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空头汇票accommodation bill +HpA:]#Y  
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原始汇票original bill /KaZH R.  
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改写||换新票据renewed bill t.y2ff<[U  
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即期汇票sight bill||bill on demand 9<?M8_  
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…days after date||…days after date…日后付款 }"H,h)T  
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…months after date||…months after date…月后付款 a5^] 20Fa  
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见票后…日付款…days after sight||…days sight x_}:D *aI  
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见票后…月付款…months after sight||…months sight NiEUW.0  
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单张汇票sola of exchange||sole of exchange ~W'{p  
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远期汇票usance bill||bill at usance 8 ^2oWC#U(  
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长期汇票long bill _Ey9G  
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短期汇票short bill IqHV)A  
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逾期汇票overdue bill hbDXo:  
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宽限日期days of grace VBGuC c/  
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电汇telegraphic transfer (T.T) k68T`Ub\W6  
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邮汇postal order||postal note (Am.)||post office order||money order DB|Y  
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本票promissory note (P/N) o3^l~iT  
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押汇负责书||押汇保证书letter of hypothecation L|:`^M+^w  
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副保||抵押品||付属担保物collateral security pfDc9PMj  
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担保书trust receipt||letter of indemnity rC%*$g $  
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承兑||认付acceptance  I<mV+ex  
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单张承兑general acceptance 2g-j.TM  
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有条件承兑qualified acceptance { ]{/t-=  
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附条件认付conditional acceptance uM IIYS  
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部分认付partial acceptance   v!6  c0a  
    
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