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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。   $AAv%v  
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未决帐项outstanding account Hlq vXt\  
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贷方帐项credit account||creditor account uR{HCZ-  
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借方帐项debit account||debtor account 5Qhu5~,K  
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杂项帐户sundry account GVk&n"9kp  
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会计项目title of account )o)<5Iqh  
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与…银行建立交易to keep account with [8|Y2Z\N  
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结清差额to balance the account with ZEY="pf  
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清算to settle an account||to liquidate an account||to square an account cr GFU?8  
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审查帐目||监查帐目to audit an account aq~>$CHa  
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检查帐目to examine an account E/bIq}R6  
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由某人负担for ones account||for account of one ~bm VpoI  
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按某人指示||列入某人帐户by order and for account of one 'K|Jg.2  
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列入5月份帐目for May account f/1soGA  
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编入某中帐项下to pass to the account of||to place to the account of qcN{p7=0  
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寄出清算书to send in an account||to send in render an account ,(1n(FZ  
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支票薄cheque book $5(_U  
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支票陈票人cheque drawer @ve4rc/LI  
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持票人cheque holder trl:\m  
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不记名支票cheque to bearer||bearer cheque K;n2mXYGM  
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记名支票||认人支票cheque to order ;-aF\}D@n  
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到期支票antedated cheque fX:)mLnO/  
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未到期支票postdated cheque P^lzl:|  
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保付支票certified cheque n]G_# ;  
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横线支票crossed cheque T[ ~8u9/  
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空白支票blank cheque 1X ?9Ji)h  
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失效支票,过期支票stale cheque $!'S7;*uW  
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普通支票open cheque _,"?R]MO  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount TKwMgC}<[  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ytmFe!  
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支票换现金||兑现to cash a cheque 6Mh;ld@  
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清理票款to clear a cheque RaT_5PH~g  
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保证兑现to certify a cheque x;w^&<hQ\  
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填写支票数额to fill up a cheque 2 &(w\#'  
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开发支票to make out a cheque +L]$M)*0&  
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签发支票,开立支票to draw a cheque||to issue a cheque )-u0n] ,  
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背书支票to endorse a cheque 9_4bw9 A  
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请付票款||清付票款to pay a cheque||to honour a cheque VJf|r#2  
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拒付支票to refuse a cheque O^L#(8bC  
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已过期||无效out of date||stale F3Y/Miw  
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请给出票人R/D||refer to drawer  L#>^R   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  ~0T;T  
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文字与数字不一致words and figures differ m,X8Cy|vQ  
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时间已过account closed {Y7dE?!`7  
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时间已过effects not cleared T4fVZd)x  
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停止付款payment stopped ,"xr^@W  
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支票毁损cheque mutilated =g3o@WD/G  
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汇款||寄钱to remit||to send money wOLA8UYW  
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寄票供取款||支票支付to send a cheque for payment _@L{]6P%V  
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寄款人a remitter ~bnyk%S o  
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跟单汇票documentary bill kb~;s-$O`s  
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空头汇票accommodation bill AV]7l}-  
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原始汇票original bill w^Atd|~gi  
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改写||换新票据renewed bill UNF@%O4_T  
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即期汇票sight bill||bill on demand e.Gjp {  
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…days after date||…days after date…日后付款 5MHc gzyp  
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…months after date||…months after date…月后付款 FI8 vABq  
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见票后…日付款…days after sight||…days sight n`.JI(|  
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见票后…月付款…months after sight||…months sight &HB!6T/  
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同组票据set of bills =:*2t  
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单张汇票sola of exchange||sole of exchange &cZl2ynPi  
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长期汇票long bill 3YD.Fjz$  
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短期汇票short bill S*V!t=  
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逾期汇票overdue bill B^@X1EE  
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宽限日期days of grace heScIe N^`  
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电汇telegraphic transfer (T.T)  {gb` %J  
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邮汇postal order||postal note (Am.)||post office order||money order ) uTFId  
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本票promissory note (P/N) S]Ye`  
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押汇负责书||押汇保证书letter of hypothecation 0UhJ I  
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副保||抵押品||付属担保物collateral security Hu+GN3`sx^  
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担保书trust receipt||letter of indemnity o,RiAtdk  
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承兑||认付acceptance +F*h\4ry#  
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单张承兑general acceptance mbns%%GJU  
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有条件承兑qualified acceptance 7^syu;DT9Y  
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附条件认付conditional acceptance /D964VR1M\  
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部分认付partial acceptance   F` &W5[  
    
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