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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。   tbHU(#~  
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现在往来帐||存款额current accout yyke"D  
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共同计算帐项joint account BX :77?9,+  
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未决帐项outstanding account LB}y,-vX>  
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借方帐项debit account||debtor account "Sp+Q&2U  
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应收帐||应收未收帐account receivable iHy=92/Ww  
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借贷细帐||交验帐account rendered &''lOS|  
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明细帐account stated J3Ipk-'lx  
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与…银行建立交易to keep account with HCOv<k  
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与…有交易to have an account with "u#,#z_  
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结帐to close an account UNK}!>HD  
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结清差额to balance the account with +!"GYPUXy  
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清算to settle an account||to liquidate an account||to square an account Q)mYy  
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审查帐目||监查帐目to audit an account qDlh6W?}k  
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为自己计算||独立帐目on ones own account 'QOV!D  
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列入5月份帐目for May account E0t%]?1  
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寄出清算书to send in an account||to send in render an account jBr3Ay@<  
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记名支票||认人支票cheque to order F3=iyiz6  
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到期支票antedated cheque !=p^@N7  
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未到期支票postdated cheque fctVJ{?  
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保付支票certified cheque 4>Y\Y$3  
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空白支票blank cheque !--A"  
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失效支票,过期支票stale cheque RrRE$g  
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普通支票open cheque 9p%8VDF=  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount rEY5,'?YHv  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Q2RO&dL 9  
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清理票款to clear a cheque YMIX|bj6Y  
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保证兑现to certify a cheque [;qZu`n>  
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填写支票数额to fill up a cheque ui4*vjd  
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支票上划线to cross a cheque Fc.1)yh.  
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开发支票to make out a cheque E-XFW]I  
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签发支票,开立支票to draw a cheque||to issue a cheque k{d)'\FM  
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请付票款||清付票款to pay a cheque||to honour a cheque sCw X|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds v1Wz#oP  
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文字与数字不一致words and figures differ CYCG5)<9  
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时间已过account closed MPg"n-g*  
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停止付款payment stopped _ Db05:r@  
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支票毁损cheque mutilated :GaK.W q  
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汇款||寄钱to remit||to send money 1sT%g}w@|  
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寄票供取款||支票支付to send a cheque for payment RrPo89o  
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国内汇票inland Bill Gw0_M&  
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原始汇票original bill *f? z$46  
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改写||换新票据renewed bill \1AtB c&  
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即期汇票sight bill||bill on demand vu&%e\gM   
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…days after date||…days after date…日后付款 2 f" =f^rf  
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…months after date||…months after date…月后付款 [Ipg",Su;f  
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见票后…日付款…days after sight||…days sight n>_EE w2/  
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见票后…月付款…months after sight||…months sight N34 .Bt  
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同组票据set of bills tA?cHDp4E  
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单张汇票sola of exchange||sole of exchange "funFvY  
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远期汇票usance bill||bill at usance ~{#$`o=  
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长期汇票long bill ^1a/)Be{_  
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短期汇票short bill F/"Q0%(m  
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逾期汇票overdue bill hmA$gR_  
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宽限日期days of grace @R5jUPUVV  
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电汇telegraphic transfer (T.T) P87!+pB(  
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邮汇postal order||postal note (Am.)||post office order||money order WjyuaAWY  
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本票promissory note (P/N) IL:d`Kbqf  
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押汇负责书||押汇保证书letter of hypothecation `1cGb*b/  
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副保||抵押品||付属担保物collateral security xW$F - n  
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担保书trust receipt||letter of indemnity s6#@S4^=\  
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承兑||认付acceptance | HkLl^  
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单张承兑general acceptance }pE8G#O&  
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有条件承兑qualified acceptance  u/ Os  
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附条件认付conditional acceptance }uI(D&?+h  
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部分认付partial acceptance   tMN^"sjf*  
    
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