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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。   O?ODfO+>  
会计报表statement of account /24}>oAH  
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往来帐目account current W1521:  
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现在往来帐||存款额current accout ,}O33BwJp  
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贷方帐项credit account||creditor account /!MVpi'6&  
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借方帐项debit account||debtor account w $Fg 0JS  
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过期帐||延滞帐overdue account||pastdue account v&'#Gg  
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杂项帐户sundry account Qj;{Z*l%+  
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详细帐单||明细表detail account (Jw_2pHxr"  
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会计薄||帐薄account-book =I546($  
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营业报告书||损益计算表account of budiness||business report $VvgzjrH  
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借贷细帐||交验帐account rendered YE{ [f@i0  
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清算to settle an account||to liquidate an account||to square an account o8g7wM]M  
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审查帐目||监查帐目to audit an account yW|J`\`^ T  
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检查帐目to examine an account F/s n"2  
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以计帐方式付款to pay on account c;VqEpsbl  
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寄出清算书to send in an account||to send in render an account .t "VsY|  
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持票人cheque holder "_WN[jm  
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不记名支票cheque to bearer||bearer cheque :K| H/kht  
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记名支票||认人支票cheque to order 0S{23L4C  
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未到期支票postdated cheque UoT`/.  
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保付支票certified cheque .6wPpLG?{  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount owN wj  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges K=f4<tP_  
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开发支票to make out a cheque >DRxF5b{  
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签发支票,开立支票to draw a cheque||to issue a cheque ANm@$xO*  
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透支支票to overdraw a cheque 4X=VNORlU0  
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背书支票to endorse a cheque =z}PR1X!  
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拒付支票to refuse a cheque %; &lVIU0  
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拒付支票to stop payment of a cheque fTEZ@#p  
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停止付款payment stopped <f (z\pi1  
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支票毁损cheque mutilated T0A=vh;S  
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汇款||寄钱to remit||to send money w nBvJb]4l  
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收款人a remittee 43g1/,klm  
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原始汇票original bill Zcw <USF8  
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改写||换新票据renewed bill @K S.H  
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即期汇票sight bill||bill on demand C2b<is=H:  
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…days after date||…days after date…日后付款 t@ri`?0w  
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…months after date||…months after date…月后付款 yK"HHdYTV  
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见票后…日付款…days after sight||…days sight lSoAw-@At8  
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见票后…月付款…months after sight||…months sight (["V( $  
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单张汇票sola of exchange||sole of exchange 6Hy_7\$(-  
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长期汇票long bill GjN6Af~}  
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短期汇票short bill f)Y~F/[$P  
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逾期汇票overdue bill ^qVBgBPb  
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宽限日期days of grace =\MAz[IDj  
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电汇telegraphic transfer (T.T) 1U^KN~!  
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邮汇postal order||postal note (Am.)||post office order||money order 0V86]zSo  
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本票promissory note (P/N) nz#eJ  
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押汇负责书||押汇保证书letter of hypothecation =:6B`,~ C  
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副保||抵押品||付属担保物collateral security 1;B&R89}  
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担保书trust receipt||letter of indemnity 3` D['  
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承兑||认付acceptance B[#n,ay  
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单张承兑general acceptance N 6\Ey{  
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有条件承兑qualified acceptance T2tvU*[=  
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附条件认付conditional acceptance [ gZR}E  
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部分认付partial acceptance   D:z_FNN  
    
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