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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。   =Bqa <Js  
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往来帐目account current .E8p-R5)V>  
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现在往来帐||存款额current accout o[W3/  
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销货帐account sales =v=!x  
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共同计算帐项joint account '*Mb .s"  
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未决帐项outstanding account G")EE# W$}  
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贷方帐项credit account||creditor account Y rnqi-P  
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借方帐项debit account||debtor account Z*3}L  
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过期帐||延滞帐overdue account||pastdue account Z+7S,M  
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杂项帐户sundry account f'U]Ik;Jy  
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详细帐单||明细表detail account (B#|3o  
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借贷细帐||交验帐account rendered YSi f`W!  
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明细帐account stated gK CIfxM  
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与…银行建立交易to keep account with %ZK}y{u\  
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作成会计帐||有往来帐项to make out an account with j*{bM{~T<  
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清算||清理债务to make up an account qJ@?[|2R  
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清洁帐目||与…停止交易to close ones account with &ly[mBP~  
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结帐to close an account ]^y}}y  
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结清差额to balance the account with nTAsy0p]  
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清算to settle an account||to liquidate an account||to square an account CbZ1<r" /  
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审查帐目||监查帐目to audit an account  51j  
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检查帐目to examine an account 181P;R=}<  
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转入A的帐户to charge the amount to As account EY>A(   
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以计帐方式付款to pay on account &[YG\8sxWa  
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为自己计算||独立帐目on ones own account g5 E]o)  
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由某人收益并负风险on ones account and risk||for ones account and risk 0XYxMN)  
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由某人负担for ones account||for account of one uk1IT4+  
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按某人指示||列入某人帐户by order and for account of one 982$d<0%  
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寄出清算书to send in an account||to send in render an account 0QGl'u{F  
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不记名支票cheque to bearer||bearer cheque N+r~\[N\9  
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记名支票||认人支票cheque to order v!x=fjr<  
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到期支票antedated cheque ,@P3!|  
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未到期支票postdated cheque r p _G.C  
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保付支票certified cheque c d:O@)i  
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未获兑现支票,退票returned cheque YKk%lZ.8  
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横线支票crossed cheque r*WdD/r|  
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普通横线general crossing /]YK:7*98  
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空白支票blank cheque /R^!~J50  
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失效支票,过期支票stale cheque 3lKIEPf6r  
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普通支票open cheque xE+Go  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Ad]r )d{  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges t[3Upe%  
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填写支票数额to fill up a cheque Z3[,Xw  
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支票上划线to cross a cheque 's*UU:R  
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开发支票to make out a cheque dU+1@_  
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签发支票,开立支票to draw a cheque||to issue a cheque jQf1h|e  
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透支支票to overdraw a cheque ?t<wp3bZ  
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背书支票to endorse a cheque )Q9J,  
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请付票款||清付票款to pay a cheque||to honour a cheque v3`J~,V<  
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支票退票to dishonour a cheque mA{gj[@:x  
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拒付支票to refuse a cheque UIzk-.<  
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拒付支票to stop payment of a cheque :Rq@%rL  
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停止付款payment stopped 2>?GD@GE  
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支票毁损cheque mutilated z{;W$SO 2  
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汇款||寄钱to remit||to send money G }TT-  
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寄票供取款||支票支付to send a cheque for payment 2 R1S>X  
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跟单汇票documentary bill UU$ +DL  
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原始汇票original bill {RwwSqJ  
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改写||换新票据renewed bill G'}%m;-mt  
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即期汇票sight bill||bill on demand t~,!a?S7  
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…days after date||…days after date…日后付款 0`,a@Q4  
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…months after date||…months after date…月后付款 dy|r:~j3  
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见票后…日付款…days after sight||…days sight B6OggJ9Iq  
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见票后…月付款…months after sight||…months sight q^O{LGN  
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同组票据set of bills vHJ~~if  
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单张汇票sola of exchange||sole of exchange 1u)I}"{W>  
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远期汇票usance bill||bill at usance {Qlvj.X w  
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长期汇票long bill Z</$~ T  
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短期汇票short bill [A[vR7&S  
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逾期汇票overdue bill Y 1LE.{  
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宽限日期days of grace OW1[Y-o[  
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电汇telegraphic transfer (T.T) =,,!a/U  
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邮汇postal order||postal note (Am.)||post office order||money order pPeS4$Y  
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本票promissory note (P/N) u@[D*c1!H  
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押汇负责书||押汇保证书letter of hypothecation y$K!g&lGA  
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副保||抵押品||付属担保物collateral security Xxp<qIEm  
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担保书trust receipt||letter of indemnity WPpl9)Qc  
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承兑||认付acceptance +hV7o!WxC  
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单张承兑general acceptance "qR qEpD%  
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有条件承兑qualified acceptance 1[:? oEI  
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附条件认付conditional acceptance SA)}---"  
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部分认付partial acceptance   ~t.*B& A  
    
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