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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。   %-nYK3  
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现在往来帐||存款额current accout Ux/|D_rlf  
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销货帐account sales :eH*biXy}2  
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共同计算帐项joint account $yn7XonS  
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贷方帐项credit account||creditor account }OsAO  
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借方帐项debit account||debtor account f,}(= u  
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应收帐||应收未收帐account receivable @zC p/fo3  
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杂项帐户sundry account H-qbgd6&>R  
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详细帐单||明细表detail account GQ0(lS  
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会计薄||帐薄account-book tP89gN^PA|  
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营业报告书||损益计算表account of budiness||business report iSNbbu#  
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借贷细帐||交验帐account rendered  N>w+YFM  
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结帐to close an account jRp @-S#V  
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结清差额to balance the account with Koz0Xy  
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清算to settle an account||to liquidate an account||to square an account Q8DKU  
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审查帐目||监查帐目to audit an account vf`]  
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检查帐目to examine an account .\)p3pC)  
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转入A的帐户to charge the amount to As account t;[Q&Jl  
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为自己计算||独立帐目on ones own account >2)!w  
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不记名支票cheque to bearer||bearer cheque HwSPOII|8K  
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记名支票||认人支票cheque to order IJXH_H_%*  
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到期支票antedated cheque 1y"37;x  
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未到期支票postdated cheque /9w}[y*E  
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保付支票certified cheque {Rj'=%h  
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未获兑现支票,退票returned cheque Z ''P5B;  
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横线支票crossed cheque f|^f^Hu:{  
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普通支票open cheque B&$89]gs|  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount &4[iC/}  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges O &s6blD11  
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清理票款to clear a cheque N9ufTlq s  
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保证兑现to certify a cheque 8#Z5-",iw  
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填写支票数额to fill up a cheque $OD5t5eTsM  
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支票上划线to cross a cheque F%d"gF0qu  
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开发支票to make out a cheque 8TPm[r]  
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签发支票,开立支票to draw a cheque||to issue a cheque Mg$9'a"[\  
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透支支票to overdraw a cheque \ c&)8 .r  
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时间已过account closed gMBQtPNM  
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停止付款payment stopped Q5y q"/=[a  
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支票毁损cheque mutilated 7^I$%o1g  
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汇款||寄钱to remit||to send money tCbr<Ug  
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寄票供取款||支票支付to send a cheque for payment /1 US,  
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寄款人a remitter J&63Z  
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国内汇票inland Bill YER:ICQ  
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空头汇票accommodation bill r7Nu>[r5  
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原始汇票original bill 0rku4T  
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改写||换新票据renewed bill a3O nW\N  
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即期汇票sight bill||bill on demand *he7BUO  
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…days after date||…days after date…日后付款 M0O>Ljo4RN  
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…months after date||…months after date…月后付款 J#6LSD@ (O  
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见票后…日付款…days after sight||…days sight \HCOR, `T  
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见票后…月付款…months after sight||…months sight R `;o!B}[  
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同组票据set of bills xttYn ]T  
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单张汇票sola of exchange||sole of exchange rwoF}}  
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远期汇票usance bill||bill at usance @|^jq  
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长期汇票long bill !@( M_Z'  
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短期汇票short bill zgK;4 22$m  
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逾期汇票overdue bill VW{,:Ya  
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宽限日期days of grace (JWv *p  
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电汇telegraphic transfer (T.T) 6Hda]y  
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邮汇postal order||postal note (Am.)||post office order||money order )qmFK .;%  
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本票promissory note (P/N) 0F1u W>D1  
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押汇负责书||押汇保证书letter of hypothecation X CzXS.  
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副保||抵押品||付属担保物collateral security Uh}+"h5  
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担保书trust receipt||letter of indemnity L $SMfx  
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承兑||认付acceptance $D}"k!H  
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单张承兑general acceptance @C=m?7O98  
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有条件承兑qualified acceptance L@?e:*h  
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附条件认付conditional acceptance W6i3Psjsw  
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部分认付partial acceptance   WI {; #A  
    
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