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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。   +_"AF|  
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往来帐目account current l'm\ *=3  
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现在往来帐||存款额current accout U5!~ @XjG>  
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销货帐account sales c80!Ub@  
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共同计算帐项joint account _i@4R<  
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未决帐项outstanding account :SJxG&Pm=~  
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贷方帐项credit account||creditor account ve&"x Nz<  
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借方帐项debit account||debtor account u !@(u!Qz  
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应付帐||应付未付帐account payable .d;|iwl  
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应收帐||应收未收帐account receivable dh0nB  
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会计薄||帐薄account-book TR'< D9kn  
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营业报告书||损益计算表account of budiness||business report Ti>2N  
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借贷细帐||交验帐account rendered -GZ:}<W 6+  
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与…有交易to have an account with % |G"ZPO?  
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结清差额to balance the account with aj}#~v1  
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清算to settle an account||to liquidate an account||to square an account  EHda  
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审查帐目||监查帐目to audit an account %kL]-Z  
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按某人指示||列入某人帐户by order and for account of one ~4u[\&Sh  
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列入5月份帐目for May account 99?: 9g  
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保付支票certified cheque i9quP" <9  
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未获兑现支票,退票returned cheque 2]/[  
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横线支票crossed cheque kSH|+K\M4  
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空白支票blank cheque 9_<>#)u5  
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失效支票,过期支票stale cheque H:>i:\J/M9  
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普通支票open cheque s6| S#  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount -=CZhp  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 5$.e5y<&(  
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清理票款to clear a cheque qH1&tW$  
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填写支票数额to fill up a cheque N(@B3%H2/J  
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开发支票to make out a cheque N,M[Opm  
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签发支票,开立支票to draw a cheque||to issue a cheque "cVJqW  
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透支支票to overdraw a cheque \sZT[42  
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背书支票to endorse a cheque yRF %SWO  
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请付票款||清付票款to pay a cheque||to honour a cheque ^;@Q3~DpP%  
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支票退票to dishonour a cheque B !}/4"  
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拒付支票to refuse a cheque P^Tk4_,0  
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拒付支票to stop payment of a cheque z:7 i@m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zS<idy F`  
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停止付款payment stopped RJa1p YK  
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支票毁损cheque mutilated 8=Aoj% l#  
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汇款||寄钱to remit||to send money t1rAS.z&  
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寄票供取款||支票支付to send a cheque for payment sB+ B,DF  
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空头汇票accommodation bill mr<camL5  
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改写||换新票据renewed bill Xcw 6mpLt  
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即期汇票sight bill||bill on demand aM!%EaT  
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…days after date||…days after date…日后付款 D V=xqC6}  
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见票后…日付款…days after sight||…days sight Ck>{7 Gw  
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见票后…月付款…months after sight||…months sight Y0xn}:%K  
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单张汇票sola of exchange||sole of exchange W_RN@O  
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远期汇票usance bill||bill at usance &@fW6},iW  
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长期汇票long bill @r3,|tkrz  
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短期汇票short bill a+,zXJQYq  
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逾期汇票overdue bill 7_CX6:  
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宽限日期days of grace (o518fmR  
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电汇telegraphic transfer (T.T) e`bP=7`0  
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邮汇postal order||postal note (Am.)||post office order||money order 0 `$fs.4c  
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本票promissory note (P/N) 9=.7[-6i9  
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押汇负责书||押汇保证书letter of hypothecation xwa@h}\#  
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副保||抵押品||付属担保物collateral security vf?Xt  
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担保书trust receipt||letter of indemnity TF~cDn  
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承兑||认付acceptance jKb4d9aX  
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单张承兑general acceptance 3u/ GrsF  
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有条件承兑qualified acceptance A@jBn6  
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附条件认付conditional acceptance 4"#F =f0  
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部分认付partial acceptance   V\=%u<f  
    
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