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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。   0") _%  
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往来帐目account current !S<p"   
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现在往来帐||存款额current accout !"hlG^*9  
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未决帐项outstanding account x6aVNH=  
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结清差额to balance the account with L}t P_ *  
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清算to settle an account||to liquidate an account||to square an account wd2z=^S~  
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审查帐目||监查帐目to audit an account \[]4rXZN0  
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转入A的帐户to charge the amount to As account =DXN`]uN  
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代理某人||为某人on ones account||on account of one : CP,DO  
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为自己计算||独立帐目on ones own account SnY{|  
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由某人收益并负风险on ones account and risk||for ones account and risk ULzrJbP'7  
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列入5月份帐目for May account N{uVh;_  
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寄出清算书to send in an account||to send in render an account [gj>ey8T  
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记名支票||认人支票cheque to order %*#+(A"V  
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到期支票antedated cheque Y(R.<LtY  
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未到期支票postdated cheque ]J@-,FFC  
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保付支票certified cheque l>KkAA  
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空白支票blank cheque @\o"zU  
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失效支票,过期支票stale cheque -$DfnAh  
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普通支票open cheque _{-[1-lN5_  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount o]RZd--c<  
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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 +7)cI  
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支票换现金||兑现to cash a cheque OF+4Mq  
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保证兑现to certify a cheque M/dgW` c  
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填写支票数额to fill up a cheque !*Eu(abD  
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开发支票to make out a cheque 66,(yxg  
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签发支票,开立支票to draw a cheque||to issue a cheque  2Y23!hw  
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透支支票to overdraw a cheque <Q\KS  
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背书支票to endorse a cheque ypx~WXFK  
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请付票款||清付票款to pay a cheque||to honour a cheque l|?tqCT ^h  
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支票退票to dishonour a cheque U?le|tK  
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拒付支票to refuse a cheque #Az#_0=  
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拒付支票to stop payment of a cheque ~ p? ArZb  
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请给出票人R/D||refer to drawer hLLSmW (  
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文字与数字不一致words and figures differ lLTqk\8g  
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时间已过effects not cleared 2 |je{  
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汇款||寄钱to remit||to send money g_Z tDxz  
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寄票供取款||支票支付to send a cheque for payment YaC%69C'  
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收款人a remittee +=3=%%?C  
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空头汇票accommodation bill R_!.vGhkN  
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改写||换新票据renewed bill 4 b;Mb  
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…months after date||…months after date…月后付款 Xq TguO'  
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见票后…日付款…days after sight||…days sight ')m!48  
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见票后…月付款…months after sight||…months sight &,nv+>D  
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长期汇票long bill l]*RiK2AC  
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短期汇票short bill M xE ]EJZ  
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逾期汇票overdue bill .;? Bni  
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宽限日期days of grace  o E+'@  
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邮汇postal order||postal note (Am.)||post office order||money order Y{Z&W9U  
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本票promissory note (P/N) {R1]tGOf  
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押汇负责书||押汇保证书letter of hypothecation yD9enYM  
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副保||抵押品||付属担保物collateral security K~(RV4oF8B  
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担保书trust receipt||letter of indemnity  3.&BhLT  
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承兑||认付acceptance LU3pCM{  
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单张承兑general acceptance !I7$e&Uz@  
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有条件承兑qualified acceptance J8'"vc}=  
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附条件认付conditional acceptance /T _M't@j  
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部分认付partial acceptance   i"J y>'  
    
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