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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。   *SzP7]1m  
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往来帐目account current 9.qIhg  
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现在往来帐||存款额current accout ?O8NyCeb7  
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销货帐account sales %RL\t5 TV  
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共同计算帐项joint account F:%= u =  
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贷方帐项credit account||creditor account u6'vzLmM  
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借方帐项debit account||debtor account n!|K#  
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未决帐||老帐old account Xl#vVyO  
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呆帐bad account 7WiVor$g-  
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会计薄||帐薄account-book Fz?ON1\  
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营业报告书||损益计算表account of budiness||business report eoR@5OA&  
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借贷细帐||交验帐account rendered !H~!i.m'-  
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与…银行建立交易to keep account with Uk S86`.  
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作成会计帐||有往来帐项to make out an account with /P^@dL  
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清算||清理债务to make up an account mTZlrkT  
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结清差额to balance the account with & _q;X;}  
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清算to settle an account||to liquidate an account||to square an account Y]Su<t gX?  
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审查帐目||监查帐目to audit an account A<>W^ow  
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由某人负担for ones account||for account of one 'JkK0a2D  
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不记名支票cheque to bearer||bearer cheque x$A5Ved  
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记名支票||认人支票cheque to order xkqt(ng(  
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到期支票antedated cheque \hm=AGI0  
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未到期支票postdated cheque ,AM6E63  
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保付支票certified cheque  / @%  
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空白支票blank cheque m]&d TZV  
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失效支票,过期支票stale cheque b vUYLWzS  
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普通支票open cheque @(oz`|*  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount V,&s$eQC  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges V. :imj  
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清理票款to clear a cheque ;h] zN  
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保证兑现to certify a cheque zFwp$K>{QY  
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填写支票数额to fill up a cheque \ $z.x-U  
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开发支票to make out a cheque z8jQaI]j  
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签发支票,开立支票to draw a cheque||to issue a cheque c,4UnEoCR  
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透支支票to overdraw a cheque v lOMB  
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请付票款||清付票款to pay a cheque||to honour a cheque q_ ']i6  
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支票退票to dishonour a cheque jZ7#xRt5w  
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拒付支票to refuse a cheque 97NF*-)N  
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拒付支票to stop payment of a cheque T&X*[ kP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BO5F6lyQ0P  
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停止付款payment stopped D[x0sly  
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支票毁损cheque mutilated rg]eSP3 W  
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汇款||寄钱to remit||to send money l 'fUa  
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寄票供取款||支票支付to send a cheque for payment #*:y2W%H  
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寄款人a remitter Y.Na9&-(  
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收款人a remittee X!2/cgU7  
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空头汇票accommodation bill v?F~fRH  
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原始汇票original bill w&:"x@ -|  
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改写||换新票据renewed bill N>giFj[dD  
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即期汇票sight bill||bill on demand ]fg?)z-Z  
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…days after date||…days after date…日后付款 U@ x5cw:  
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…months after date||…months after date…月后付款 Ufd{.o[{-  
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见票后…日付款…days after sight||…days sight /MKcS%/H/  
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见票后…月付款…months after sight||…months sight 9ar+Ph@*  
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同组票据set of bills me"}1REa  
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单张汇票sola of exchange||sole of exchange `Nmw  
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远期汇票usance bill||bill at usance [Zc8tE2oN  
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长期汇票long bill h3U| ~h  
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短期汇票short bill ZqH.$nXP  
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逾期汇票overdue bill 3BHPD;U  
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宽限日期days of grace vJTdZ p  
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电汇telegraphic transfer (T.T) EY'kIVk  
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邮汇postal order||postal note (Am.)||post office order||money order i[,9hp  
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本票promissory note (P/N) IqEE.XhaK  
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押汇负责书||押汇保证书letter of hypothecation mk*r^k`a  
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副保||抵押品||付属担保物collateral security ppL*#/jYt  
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担保书trust receipt||letter of indemnity r:rM~``  
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承兑||认付acceptance 1{%3OG^'  
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单张承兑general acceptance ( x)}k&B;  
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有条件承兑qualified acceptance OO$YwOKS  
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附条件认付conditional acceptance F"|OcKAA}h  
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部分认付partial acceptance   %X|fp{C  
    
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