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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。    dzxI QlP  
会计报表statement of account ;o >WXw  
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往来帐目account current 3M$X:$b  
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现在往来帐||存款额current accout Bbs5f@E  
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销货帐account sales =phiD&=  
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共同计算帐项joint account LT(?#)D  
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未决帐项outstanding account 1g81S_T .  
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贷方帐项credit account||creditor account *JS"(. '(  
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借方帐项debit account||debtor account b.,$# D{p  
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过期帐||延滞帐overdue account||pastdue account jjYM3LQcdP  
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杂项帐户sundry account #i@ACAgn;6  
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详细帐单||明细表detail account {WIY8B'c  
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借贷细帐||交验帐account rendered 8e]z6:}'E  
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明细帐account stated F\o;t:  
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继续记帐to keep account S^3g]5YX  
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作成会计帐||有往来帐项to make out an account with V-?sek{;  
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清理未付款to ask an account||to demand an account xm<5S;E5U4  
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结清差额to balance the account with x?k  
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清算to settle an account||to liquidate an account||to square an account 902!M65[rG  
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审查帐目||监查帐目to audit an account *pcbwd!/  
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检查帐目to examine an account ^Ff~j&L@{  
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以计帐方式付款to pay on account zJy 89ib'  
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由某人收益并负风险on ones account and risk||for ones account and risk RAv RNd  
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由某人负担for ones account||for account of one 5KC\1pe i  
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列入5月份帐目for May account Il&"=LooZ  
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寄出清算书to send in an account||to send in render an account SqA+u/"j2  
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支票薄cheque book FSYjp{z5  
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支票陈票人cheque drawer v_@#hf3  
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不记名支票cheque to bearer||bearer cheque Pdo5 sve  
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记名支票||认人支票cheque to order l=-d K_ I?  
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到期支票antedated cheque 1TxhEXB  
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未到期支票postdated cheque RJ@e5A6_  
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保付支票certified cheque xX4^nem\G  
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未获兑现支票,退票returned cheque CIik@O*  
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横线支票crossed cheque vV N[bD<  
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空白支票blank cheque O7CYpn4<7  
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失效支票,过期支票stale cheque -K'84 bZ  
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普通支票open cheque I8%'Z>E(  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount fu "z%h]   
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges awW\$Q  
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保证兑现to certify a cheque -^ ayJ73  
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填写支票数额to fill up a cheque C)^\?DH  
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支票上划线to cross a cheque 0 S8{VZpy  
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开发支票to make out a cheque 'u%;6'y  
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签发支票,开立支票to draw a cheque||to issue a cheque yXl.Gq>]{  
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透支支票to overdraw a cheque J@{ Bv%  
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请付票款||清付票款to pay a cheque||to honour a cheque 1@@]h!> k:  
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支票退票to dishonour a cheque \srOU|  
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拒付支票to refuse a cheque @WUCv7U  
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拒付支票to stop payment of a cheque 9K y,oB  
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提示要求付款to present for payment wQ95 tN  
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见票即付持票人payable to bearer @XJv9aq  
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已过期||无效out of date||stale 3KZ h?~B  
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请给出票人R/D||refer to drawer ;">hCM7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds EyiM`)!5  
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更改处应加盖印章alterations require initials LNW p$"  
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停止付款payment stopped o@-cT`HP  
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支票毁损cheque mutilated 4D5)<3N=d'  
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汇款||寄钱to remit||to send money *%.*vPJ  
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寄票供取款||支票支付to send a cheque for payment ~V5jjx*  
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寄款人a remitter A.Njn(z?Lz  
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收款人a remittee 2P*O^-zRp  
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原始汇票original bill JL1Whf  
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改写||换新票据renewed bill }6\p7n  
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即期汇票sight bill||bill on demand ?%?@?W>s@  
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…days after date||…days after date…日后付款 )%0#XC^/X5  
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…months after date||…months after date…月后付款 r'j*f"uAm  
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见票后…日付款…days after sight||…days sight Xln'~5~)  
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见票后…月付款…months after sight||…months sight w%kxY5q  
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单张汇票sola of exchange||sole of exchange cxVnlgq1  
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长期汇票long bill |#"<{RS+w  
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短期汇票short bill `uY77co6  
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逾期汇票overdue bill >Qr(#Bt)  
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宽限日期days of grace c&ymVB?G:1  
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邮汇postal order||postal note (Am.)||post office order||money order /g@!#Dt  
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本票promissory note (P/N) R1)v;^B|)  
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副保||抵押品||付属担保物collateral security WKek^TW4HE  
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担保书trust receipt||letter of indemnity _P,3~ ;  
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承兑||认付acceptance a*/%EP3  
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单张承兑general acceptance l7vU{Fd-h^  
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有条件承兑qualified acceptance =zBc@VTp  
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附条件认付conditional acceptance 4@0y$Dv\  
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部分认付partial acceptance   n06T6oc  
    
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