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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。   Ll^9,G"Tt  
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往来帐目account current nm<S #i*  
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现在往来帐||存款额current accout ,Lw '3  
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销货帐account sales l,Ixz1S3e  
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共同计算帐项joint account VHU,G+ms  
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贷方帐项credit account||creditor account |7G=f9V  
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借方帐项debit account||debtor account L|w} #|-  
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过期帐||延滞帐overdue account||pastdue account gb_k^wg~1'  
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杂项帐户sundry account NI136P  
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会计项目title of account e&(Di,%:  
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会计薄||帐薄account-book ApYri|^r  
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营业报告书||损益计算表account of budiness||business report rSVU|O3m;  
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作成会计帐||有往来帐项to make out an account with 42?X)n>  
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结帐to close an account EnJAHgRV;e  
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清理未付款to ask an account||to demand an account Af:4 XSO6  
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结清差额to balance the account with b<qv /t)$  
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清算to settle an account||to liquidate an account||to square an account 2Av3.u8%u  
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审查帐目||监查帐目to audit an account %b2 .JGBqJ  
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检查帐目to examine an account +I#5?  
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转入A的帐户to charge the amount to As account . zv F!!z  
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以计帐方式付款to pay on account 6pI =?g  
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为自己计算||独立帐目on ones own account U?d1  
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由某人收益并负风险on ones account and risk||for ones account and risk 'Zf_/ y  
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寄出清算书to send in an account||to send in render an account *j2P#et  
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记名支票||认人支票cheque to order 1bF aQ50t  
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未到期支票postdated cheque rXuhd [!(P  
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保付支票certified cheque Bjq1za  
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未获兑现支票,退票returned cheque iKN~fGRc  
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横线支票crossed cheque Q}d6+C  
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空白支票blank cheque 8{#W F#  
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普通支票open cheque .LhIB?  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount @)1>ba  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges .T 6 NMIp*  
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支票换现金||兑现to cash a cheque T$%r?p(s  
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填写支票数额to fill up a cheque ?!^ow5"8  
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开发支票to make out a cheque g%Bh-O9\  
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签发支票,开立支票to draw a cheque||to issue a cheque OL]P(HRm]~  
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透支支票to overdraw a cheque N8x[8Rp  
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背书支票to endorse a cheque _PT5  
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拒付支票to refuse a cheque fi%)520  
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拒付支票to stop payment of a cheque "I)/|x\G*  
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提示要求付款to present for payment <fHJ9(5$V  
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见票即付持票人payable to bearer Q,nJz*AJ  
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请给出票人R/D||refer to drawer Mj&G5R~_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |\zzOfaO  
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时间已过effects not cleared @ ]40xKF  
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停止付款payment stopped o%bf7)~s  
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支票毁损cheque mutilated ;L,i">_%u[  
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汇款||寄钱to remit||to send money gu6%$z  
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寄票供取款||支票支付to send a cheque for payment 55 '  
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空头汇票accommodation bill 76"4Q!  
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原始汇票original bill `vMhrn  
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改写||换新票据renewed bill 'AX5V-t  
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即期汇票sight bill||bill on demand zPND $3&'  
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…days after date||…days after date…日后付款 }04mJY[  
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…months after date||…months after date…月后付款 oWL_Hh%-f`  
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见票后…日付款…days after sight||…days sight Vn4wk>b}$2  
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见票后…月付款…months after sight||…months sight IC&P-X_aP  
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同组票据set of bills ?/"|tuQMW  
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单张汇票sola of exchange||sole of exchange u30D`sky  
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长期汇票long bill # G 77q$  
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短期汇票short bill @wgd 3BU  
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逾期汇票overdue bill \"oZ\_  
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宽限日期days of grace  ~2"hh$  
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邮汇postal order||postal note (Am.)||post office order||money order Nv7-6C6<  
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本票promissory note (P/N) 'd+fGx7i  
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押汇负责书||押汇保证书letter of hypothecation z#GZb   
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副保||抵押品||付属担保物collateral security :3n@].  
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担保书trust receipt||letter of indemnity ;o!p9MEpz;  
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承兑||认付acceptance z l@^[km{  
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单张承兑general acceptance ,Z@#( =f  
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有条件承兑qualified acceptance b_31 \  
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附条件认付conditional acceptance 4!/JN J  
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部分认付partial acceptance   =Z^5'h~  
    
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