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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。   U/2]ACGCN^  
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往来帐目account current %mLQ'$  
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现在往来帐||存款额current accout Q4;eN w  
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销货帐account sales 3Yu1ZuIR  
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共同计算帐项joint account 8WT^ES~C  
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未决帐项outstanding account ){yw k  
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贷方帐项credit account||creditor account ;%u'w;sgq  
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借方帐项debit account||debtor account O0|**Km\+  
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应付帐||应付未付帐account payable G8Hj<3`  
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应收帐||应收未收帐account receivable KC@F"/h`/  
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新交易||新帐new account ?`& l Y  
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营业报告书||损益计算表account of budiness||business report 3^ct;gz  
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借贷细帐||交验帐account rendered J%_m`?  
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与…银行开立一户头to open an account with NJ^H"F LS:  
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作成会计帐||有往来帐项to make out an account with ,YEwz3$5u  
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清算||清理债务to make up an account .(RX;.lw  
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结帐to close an account D-v}@tS'  
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清理未付款to ask an account||to demand an account ,Q7W))j  
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结清差额to balance the account with ;5ANw"Dq  
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清算to settle an account||to liquidate an account||to square an account d=*&=r0!C{  
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列入5月份帐目for May account wV& UB@  
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寄出清算书to send in an account||to send in render an account ' Akt5q  
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不记名支票cheque to bearer||bearer cheque b+DBz}L4  
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记名支票||认人支票cheque to order ' 6#en9{L  
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到期支票antedated cheque hiM nU  
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未到期支票postdated cheque Bf-KCqC".  
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保付支票certified cheque &!=[.1H<  
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空白支票blank cheque |'R^\M Q  
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失效支票,过期支票stale cheque ER ^#J**  
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普通支票open cheque k ='c*`IE  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount AdWLa b;  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges l1utk8'-  
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支票换现金||兑现to cash a cheque ycr\vn t  
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开发支票to make out a cheque has \W\(  
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签发支票,开立支票to draw a cheque||to issue a cheque #})OnM^],  
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透支支票to overdraw a cheque _9^  
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背书支票to endorse a cheque 78iu<L+If  
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请付票款||清付票款to pay a cheque||to honour a cheque ";&5@H|  
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拒付支票to refuse a cheque B ``)  
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拒付支票to stop payment of a cheque )Y P"\E  
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请给出票人R/D||refer to drawer ~^<ju6O'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {Qe 7/ln!  
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文字与数字不一致words and figures differ jkzC^aG  
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停止付款payment stopped -Um|:[*I  
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支票毁损cheque mutilated gbC!>LV  
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汇款||寄钱to remit||to send money g[#4`Q<.  
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空头汇票accommodation bill DaK 2P;WP  
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原始汇票original bill HZG<aY="  
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改写||换新票据renewed bill Py3Y*YP  
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即期汇票sight bill||bill on demand -%h0`hOG{  
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…days after date||…days after date…日后付款 On^jHqLaE  
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…months after date||…months after date…月后付款 )Q!3p={ S*  
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见票后…日付款…days after sight||…days sight !GNLq.rQ  
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见票后…月付款…months after sight||…months sight \Jcj4  
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远期汇票usance bill||bill at usance <MPoDf?h  
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长期汇票long bill 6L2Si4OGjG  
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逾期汇票overdue bill 2WA =U]  
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宽限日期days of grace PR&D67:Jy  
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邮汇postal order||postal note (Am.)||post office order||money order ]Tje6i F  
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本票promissory note (P/N) )P{I<TBI;  
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押汇负责书||押汇保证书letter of hypothecation YzcuS/~x  
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副保||抵押品||付属担保物collateral security E0nR Vg  
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担保书trust receipt||letter of indemnity bb6 ~H  
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承兑||认付acceptance cx]O#b6B.  
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单张承兑general acceptance '~-Lxvf'  
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有条件承兑qualified acceptance K8dlECy  
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附条件认付conditional acceptance &gkGH<oaX  
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部分认付partial acceptance   O&# bC  
    
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