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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。   kW2DKr-[  
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现在往来帐||存款额current accout >qOG^{&x  
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未决帐项outstanding account O^=+"O]  
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贷方帐项credit account||creditor account wEM=Tr/h  
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借方帐项debit account||debtor account Sx QA*}N  
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应付帐||应付未付帐account payable n<j+KD#a  
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营业报告书||损益计算表account of budiness||business report 4$&l`yWU+  
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借贷细帐||交验帐account rendered p5fr}#en  
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明细帐account stated sg $db62>  
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与…银行建立交易to keep account with Pqomi!1  
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继续记帐to keep account q`<:CfCt  
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作成会计帐||有往来帐项to make out an account with 6$k#B ~~  
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结清差额to balance the account with (g##wa)L  
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审查帐目||监查帐目to audit an account ]EiM~n  
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为自己计算||独立帐目on ones own account q*hn5K*  
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由某人收益并负风险on ones account and risk||for ones account and risk -)V0D,r$[  
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按某人指示||列入某人帐户by order and for account of one mb\T)rj  
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寄出清算书to send in an account||to send in render an account Es=G' au  
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记名支票||认人支票cheque to order bdrE2m  
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到期支票antedated cheque [n9l[dN  
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未到期支票postdated cheque dV$[O`F* b  
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保付支票certified cheque jTwSyW  
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未获兑现支票,退票returned cheque _JC*4  
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空白支票blank cheque QXj#Brp  
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普通支票open cheque U/FysN_N!  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount )h ,v(Rxa  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges b4:{PD~Mh  
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保证兑现to certify a cheque {$t*XTY6R  
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填写支票数额to fill up a cheque h [Sd3Z*  
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开发支票to make out a cheque  &I-T  
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签发支票,开立支票to draw a cheque||to issue a cheque K:9AP{+  
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透支支票to overdraw a cheque ^?]-Q*w3Qs  
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背书支票to endorse a cheque o6w8Y/VPu  
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请付票款||清付票款to pay a cheque||to honour a cheque 9%21Q>Y?b  
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拒付支票to stop payment of a cheque *otgI"y\  
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文字与数字不一致words and figures differ oR~d<^z(  
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停止付款payment stopped N>*+Wg$Ne  
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支票毁损cheque mutilated .QKyB>s  
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汇款||寄钱to remit||to send money `#l3a  
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寄票供取款||支票支付to send a cheque for payment LFW`ISY{  
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收款人a remittee 7p2xst  
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空头汇票accommodation bill  = s4(Y  
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改写||换新票据renewed bill )'U0n`=  
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即期汇票sight bill||bill on demand 18Y#=uH}  
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…days after date||…days after date…日后付款 ?![[la+f  
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…months after date||…months after date…月后付款 WrGnLE kiV  
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见票后…日付款…days after sight||…days sight m<-ShRr*b  
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见票后…月付款…months after sight||…months sight _rwJ: r  
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同组票据set of bills $QC1l@[sM  
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单张汇票sola of exchange||sole of exchange FzJ7 OE |  
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远期汇票usance bill||bill at usance {p84fR1P  
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长期汇票long bill I x%>aee  
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短期汇票short bill gA!@oiq@  
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逾期汇票overdue bill RRIh;HhX  
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宽限日期days of grace -fq  
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电汇telegraphic transfer (T.T) LjI`$r.B  
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邮汇postal order||postal note (Am.)||post office order||money order h1w({<q*ov  
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本票promissory note (P/N) ^+_rv  
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押汇负责书||押汇保证书letter of hypothecation .AfZ5s]/F  
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副保||抵押品||付属担保物collateral security SMEl'y  
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担保书trust receipt||letter of indemnity K^u,B3  
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承兑||认付acceptance ]r Uj<[O  
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单张承兑general acceptance 3UZd_?JI[^  
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有条件承兑qualified acceptance 2q~ .,vpP  
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附条件认付conditional acceptance RM;a]g*  
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部分认付partial acceptance   7v5]% %E/  
    
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