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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。   DyUS^iz~o  
会计报表statement of account =tGRy@QV'\  
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往来帐目account current -\25&m!+  
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销货帐account sales DbYnd%k*4  
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共同计算帐项joint account mA^3?y j  
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未决帐项outstanding account vTC{  
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贷方帐项credit account||creditor account x WM?E1@  
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借方帐项debit account||debtor account ~JP3C5q  
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应付帐||应付未付帐account payable gJ>#HEkMB  
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应收帐||应收未收帐account receivable gu&W:FY  
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未决帐||老帐old account I*/:rb  
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过期帐||延滞帐overdue account||pastdue account @ ]42.oP  
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杂项帐户sundry account ISTAJ8" D  
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详细帐单||明细表detail account !~ j9Oc^  
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呆帐bad account nFro#qx  
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会计项目title of account @(."[O:  
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会计薄||帐薄account-book 5bol)Z9BO  
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营业报告书||损益计算表account of budiness||business report Ad -_=a%  
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借贷细帐||交验帐account rendered .R S  
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明细帐account stated ;zWiPnX}  
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清算||清理债务to make up an account >waA\C}  
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清洁帐目||与…停止交易to close ones account with Q|g>ga-a  
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结帐to close an account /EvT%h?p  
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结清差额to balance the account with vNU[K%U  
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清算to settle an account||to liquidate an account||to square an account zG&yu0;D6  
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审查帐目||监查帐目to audit an account 1_LGlu~&  
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由某人负担for ones account||for account of one Z`@< O%  
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按某人指示||列入某人帐户by order and for account of one .A <n2-  
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寄出清算书to send in an account||to send in render an account +?bOGUik  
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支票陈票人cheque drawer Twr<MXa  
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持票人cheque holder =Ev* Q[  
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记名支票||认人支票cheque to order 6/eh~ME=  
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到期支票antedated cheque E;^~}  
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未到期支票postdated cheque &B5@\Hd;  
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保付支票certified cheque Wo+'j $k  
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未获兑现支票,退票returned cheque d*xKq"+ &E  
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横线支票crossed cheque Lg[_9 `\  
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空白支票blank cheque wZA(><\  
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失效支票,过期支票stale cheque HJ2r~KIw  
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普通支票open cheque gUoTOA,  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount N| dwuBW  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges #Cda8)jl(  
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清理票款to clear a cheque "+2Hde1  
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保证兑现to certify a cheque :6 ?&L  
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填写支票数额to fill up a cheque TlD)E  
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支票上划线to cross a cheque 0i2ZgOJ  
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开发支票to make out a cheque 5fK#*(x  
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签发支票,开立支票to draw a cheque||to issue a cheque Jb'M/iG  
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透支支票to overdraw a cheque SbmakNWJ}  
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请付票款||清付票款to pay a cheque||to honour a cheque )]"aa_20]  
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拒付支票to refuse a cheque H]5%"(h  
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拒付支票to stop payment of a cheque Fa`/i v  
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提示要求付款to present for payment J>(I"K%  
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支付指定人payable to order sfSM7f  
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请给出票人R/D||refer to drawer ;h> s=D,r  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds M#II,z>q  
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时间已过account closed YNCQPN\v`1  
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时间已过effects not cleared .K>r ao'  
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停止付款payment stopped ZW\}4q;[A  
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支票毁损cheque mutilated m'&^\7;D  
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汇款||寄钱to remit||to send money HY[eo/nM1d  
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寄票供取款||支票支付to send a cheque for payment B\BxF6 y  
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空头汇票accommodation bill ?`%7Y~  
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原始汇票original bill x5/O.5>f  
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改写||换新票据renewed bill Ms8& $  
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即期汇票sight bill||bill on demand mouLjT&p  
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…days after date||…days after date…日后付款 83io@*D  
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…months after date||…months after date…月后付款 We]mm3M3  
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见票后…日付款…days after sight||…days sight |FK ##8  
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见票后…月付款…months after sight||…months sight L[4Su;D  
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单张汇票sola of exchange||sole of exchange iY @MnnX  
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远期汇票usance bill||bill at usance k)+2+hX&>  
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长期汇票long bill 2u0C ~s  
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短期汇票short bill #3!l6]  
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逾期汇票overdue bill cB~D3a0Th  
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宽限日期days of grace wvH=4TT=w"  
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电汇telegraphic transfer (T.T) l ;TWs_N  
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邮汇postal order||postal note (Am.)||post office order||money order M<'AM4  
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本票promissory note (P/N) 5X2&hG*  
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押汇负责书||押汇保证书letter of hypothecation ,{{e'S 9cy  
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副保||抵押品||付属担保物collateral security !U}dYB:O  
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担保书trust receipt||letter of indemnity LEnm6  
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承兑||认付acceptance Q};g~b3  
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单张承兑general acceptance :nk$?5ib  
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有条件承兑qualified acceptance PjL"7^Q&  
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附条件认付conditional acceptance N{6 - rR  
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部分认付partial acceptance   okl*pA)  
    
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