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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。   WrD20Q$9Q  
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往来帐目account current 5Y,e}+I>  
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现在往来帐||存款额current accout ~ R*6w($  
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销货帐account sales M!I:$DZt  
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共同计算帐项joint account 4 5Ql7~  
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未决帐项outstanding account Cu`ZgK LQ  
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贷方帐项credit account||creditor account kKjYMYT6  
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借方帐项debit account||debtor account QOP*vH >J  
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应付帐||应付未付帐account payable g`Rs;  
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应收帐||应收未收帐account receivable W&*{j;e9%I  
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过期帐||延滞帐overdue account||pastdue account kPxEGuL'  
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详细帐单||明细表detail account c^=:]^  
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与…银行建立交易to keep account with `P GWu1/  
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清理未付款to ask an account||to demand an account 85X^T]zo  
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结清差额to balance the account with >U}~Hv]  
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清算to settle an account||to liquidate an account||to square an account o3`Z@-.G  
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审查帐目||监查帐目to audit an account YvU#)M_h  
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检查帐目to examine an account FKzqJwT  
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以计帐方式付款to pay on account jG/kT5S  
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寄出清算书to send in an account||to send in render an account "47nc1T+n  
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不记名支票cheque to bearer||bearer cheque %>s y`c  
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记名支票||认人支票cheque to order F!Uk`[L  
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未到期支票postdated cheque a]Lr<i8#%  
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保付支票certified cheque 1p tPey  
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未获兑现支票,退票returned cheque .NPai4V'  
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横线支票crossed cheque i JQS@2=A  
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空白支票blank cheque [rf.P'p%  
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失效支票,过期支票stale cheque T]0qd^\4w  
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普通支票open cheque )K%AbKn  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount L-q.Q  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Es)Kw3^a  
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清理票款to clear a cheque Z?dz@d%C  
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填写支票数额to fill up a cheque /u5MAl.<[  
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支票上划线to cross a cheque RYy_Ppn96f  
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开发支票to make out a cheque H W)> `  
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签发支票,开立支票to draw a cheque||to issue a cheque x}{/) ?vC  
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背书支票to endorse a cheque **N{XxdN  
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请付票款||清付票款to pay a cheque||to honour a cheque VG_ PBG(  
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拒付支票to refuse a cheque #rD 0`[pz  
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拒付支票to stop payment of a cheque Jz<-B  
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支票毁损cheque mutilated Bo,>blspw  
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汇款||寄钱to remit||to send money ='vD4}"j  
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原始汇票original bill - {}(U  
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改写||换新票据renewed bill We++DWp  
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即期汇票sight bill||bill on demand K ton$%Li  
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…days after date||…days after date…日后付款 {qGXv@ I6  
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…months after date||…months after date…月后付款 G1-r$7\  
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见票后…日付款…days after sight||…days sight 8[.&ca/[  
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见票后…月付款…months after sight||…months sight TMD\=8Na  
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同组票据set of bills OLtXk  
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单张汇票sola of exchange||sole of exchange E2 FnC}#W  
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远期汇票usance bill||bill at usance 7NT0]j(w-  
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长期汇票long bill CzY18-L@EX  
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短期汇票short bill FA>.1EI  
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逾期汇票overdue bill R:(i}g<3  
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宽限日期days of grace Pwj|]0Y@  
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电汇telegraphic transfer (T.T) `mW~{)x  
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邮汇postal order||postal note (Am.)||post office order||money order b%*`}B  
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本票promissory note (P/N) r7].48D  
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押汇负责书||押汇保证书letter of hypothecation j!NXNuy:  
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副保||抵押品||付属担保物collateral security b{,v?7^4  
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担保书trust receipt||letter of indemnity }:YL'$:5!  
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承兑||认付acceptance s3m \  
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单张承兑general acceptance }y+Qj6dP  
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有条件承兑qualified acceptance u=qaz7E  
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附条件认付conditional acceptance =H8FV09x}  
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部分认付partial acceptance   ?;htK_E\*  
    
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