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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。   '_B_&is  
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往来帐目account current Kw )K A^KF  
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销货帐account sales M[~Jaxw%  
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共同计算帐项joint account J"-_{)0lD  
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未决帐项outstanding account @7-=zt+f  
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贷方帐项credit account||creditor account N[pZIH5ho=  
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借方帐项debit account||debtor account !2z!8kI  
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应收帐||应收未收帐account receivable X(]Zr  
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杂项帐户sundry account @A{m5h  
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会计薄||帐薄account-book 5f^>b\8+ |  
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营业报告书||损益计算表account of budiness||business report l?8)6z#Zl  
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借贷细帐||交验帐account rendered Kesy2mE  
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明细帐account stated C4\,z\Q  
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与…银行建立交易to keep account with * R d#{Io7  
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继续记帐to keep account }BJX/, H,  
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与…有交易to have an account with 7&B$HZ  
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作成会计帐||有往来帐项to make out an account with 8VQ 24r  
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结帐to close an account mQ~:Y  
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结清差额to balance the account with h 8e757z  
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清算to settle an account||to liquidate an account||to square an account h"+ `13  
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审查帐目||监查帐目to audit an account {eS|j=  
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由某人收益并负风险on ones account and risk||for ones account and risk C)'q QvA  
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由某人负担for ones account||for account of one yXI >I  
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按某人指示||列入某人帐户by order and for account of one F!zP<A "  
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列入5月份帐目for May account RlT3Iz;  
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编入某中帐项下to pass to the account of||to place to the account of ;Gx)Noo/>  
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寄出清算书to send in an account||to send in render an account ~/^5) g_  
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不记名支票cheque to bearer||bearer cheque ()&~@1U  
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记名支票||认人支票cheque to order .bB dQpF-  
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到期支票antedated cheque ca+5=+X7  
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未到期支票postdated cheque LL:_L<  
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保付支票certified cheque MEB it  
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未获兑现支票,退票returned cheque bhniB@<  
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横线支票crossed cheque s[UHe{^T  
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空白支票blank cheque EN/,5<S<,[  
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失效支票,过期支票stale cheque ov, hI>0!D  
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普通支票open cheque CB^U6ZS  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ff^=Ruf$  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges [@ .!~E)P  
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支票换现金||兑现to cash a cheque yK=cZw%D  
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清理票款to clear a cheque DW[N|-L  
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保证兑现to certify a cheque 8]9%*2"!  
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填写支票数额to fill up a cheque ?Wlb3;  
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支票上划线to cross a cheque \| 8  
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开发支票to make out a cheque ZbdZ rE$  
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签发支票,开立支票to draw a cheque||to issue a cheque ]>5/PD,wWy  
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透支支票to overdraw a cheque zBzZxK>$  
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请付票款||清付票款to pay a cheque||to honour a cheque . 1Dg s=|  
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拒付支票to refuse a cheque  mn"G_I  
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拒付支票to stop payment of a cheque 3u+T~g0^  
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请给出票人R/D||refer to drawer -P$PAg5"2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  dVtG/0  
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时间已过effects not cleared J/y83@  
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停止付款payment stopped .5_2zat0H  
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支票毁损cheque mutilated y%cP1y)  
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汇款||寄钱to remit||to send money 0 1rK8jX  
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跟单汇票documentary bill |0b`fOS  
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空头汇票accommodation bill !*N@ZL&X  
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原始汇票original bill ^jZbo {  
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改写||换新票据renewed bill ",; H`V  
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即期汇票sight bill||bill on demand $%#!bV  
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…days after date||…days after date…日后付款 K w ]=  
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…months after date||…months after date…月后付款 {JMVV_}n  
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见票后…日付款…days after sight||…days sight igPX#$0XU  
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见票后…月付款…months after sight||…months sight S.NPZ39}ZE  
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长期汇票long bill 0 kW,I  
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短期汇票short bill K be C"mi  
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逾期汇票overdue bill ep{FpB  
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宽限日期days of grace I; rGD^  
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电汇telegraphic transfer (T.T) uwGc@xOgg,  
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本票promissory note (P/N) c-sfg>0^  
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押汇负责书||押汇保证书letter of hypothecation ]7A'7p $Y  
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副保||抵押品||付属担保物collateral security d&>^&>?$zh  
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担保书trust receipt||letter of indemnity ~a2}(]  
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承兑||认付acceptance <F'\lA9  
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单张承兑general acceptance {{!-Gr  
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有条件承兑qualified acceptance 6 !bsM"F  
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附条件认付conditional acceptance o4WDh@d5S  
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部分认付partial acceptance   @ N m@]q  
    
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