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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。   % 4t?X  
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往来帐目account current :eT\XtxM~{  
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现在往来帐||存款额current accout ^:mKTiA-  
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销货帐account sales Cbl>eKw  
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共同计算帐项joint account FP7N^HVBG=  
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未决帐项outstanding account fe"w--v  
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贷方帐项credit account||creditor account {7MY*&P$,  
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借方帐项debit account||debtor account - *hPEgcV9  
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营业报告书||损益计算表account of budiness||business report y4!fu<[i  
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借贷细帐||交验帐account rendered m^)\P?M5|  
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继续记帐to keep account Ww{-(Ktx  
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结帐to close an account Zt4 r_ 7  
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结清差额to balance the account with ]JI A\|b6  
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清算to settle an account||to liquidate an account||to square an account sY'dN_F  
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审查帐目||监查帐目to audit an account ^EKf_w-v  
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检查帐目to examine an account SCMZ-^b  
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为自己计算||独立帐目on ones own account 4'# _b  
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由某人收益并负风险on ones account and risk||for ones account and risk }L*cP;m#  
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由某人负担for ones account||for account of one .](s\6'  
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按某人指示||列入某人帐户by order and for account of one ktKT=(F&  
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列入5月份帐目for May account V]9 ?9-r  
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寄出清算书to send in an account||to send in render an account XX(;,[(_  
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记名支票||认人支票cheque to order \6xVIQ& 0  
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未到期支票postdated cheque ?t+Kp 9@aZ  
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保付支票certified cheque snV,rZ  
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空白支票blank cheque m#mM2Guxe  
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普通支票open cheque ^Pf FW  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount T+m`a #  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges IDb|J%e^P  
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填写支票数额to fill up a cheque ,2/qQD n/  
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开发支票to make out a cheque g= k}6"F~  
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签发支票,开立支票to draw a cheque||to issue a cheque  ={-\)j  
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拒付支票to stop payment of a cheque N|Xx#/  
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提示要求付款to present for payment ^&buX_nlO  
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支付指定人payable to order IL`X}=L_  
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请给出票人R/D||refer to drawer h3D~?Iom  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8+K=3=05#U  
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支票毁损cheque mutilated xS.Rpx/8  
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汇款||寄钱to remit||to send money 74f3a|vx/  
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寄票供取款||支票支付to send a cheque for payment +LBDn"5  
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国内汇票inland Bill bOIVe  
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跟单汇票documentary bill /WIO@c  
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空头汇票accommodation bill ;=rMIi  
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原始汇票original bill e[`E-br^  
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改写||换新票据renewed bill B_f0-nKP  
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即期汇票sight bill||bill on demand o;#{N~4[$  
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…days after date||…days after date…日后付款 doR'E=Z4h  
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…months after date||…months after date…月后付款 S6sSdo'  
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见票后…日付款…days after sight||…days sight Dl862$_Q  
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见票后…月付款…months after sight||…months sight /Vpd*obMB  
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同组票据set of bills T[$Sbz`  
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远期汇票usance bill||bill at usance ixJUq o  
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长期汇票long bill R|Ft@]  
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短期汇票short bill }iy`Ko+B"b  
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逾期汇票overdue bill )Jx!VJ^Y  
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宽限日期days of grace [BhpfZNKRA  
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电汇telegraphic transfer (T.T) ?xf59mY7  
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邮汇postal order||postal note (Am.)||post office order||money order + ZXGT  
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本票promissory note (P/N) ,Ucb)8a  
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押汇负责书||押汇保证书letter of hypothecation HqgTu`  
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副保||抵押品||付属担保物collateral security  [v-?MS  
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担保书trust receipt||letter of indemnity |iM*}Ix-  
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承兑||认付acceptance w]yLdfi!  
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单张承兑general acceptance Tf@t.4\  
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有条件承兑qualified acceptance 6lT'%ho}B  
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附条件认付conditional acceptance $Z28nPd/  
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部分认付partial acceptance   {bETHPCf  
    
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