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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。   5XinZ~  
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往来帐目account current :-e[$6}S  
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现在往来帐||存款额current accout ^) 5*?8#  
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销货帐account sales \Z$MH`_nu  
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未决帐项outstanding account HKG8X="  
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贷方帐项credit account||creditor account ;6{{hc4  
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借方帐项debit account||debtor account Z2&7HT z  
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应付帐||应付未付帐account payable {h~<!sEX  
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应收帐||应收未收帐account receivable ![/ QW  
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现金帐cash account 1owe'7\J  
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过期帐||延滞帐overdue account||pastdue account Cp^%;(@  
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杂项帐户sundry account B}npom\tC  
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营业报告书||损益计算表account of budiness||business report yMBFw:/o  
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借贷细帐||交验帐account rendered M;1B}x@  
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明细帐account stated  iT&Y9  
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与…银行建立交易to keep account with L*Q#!_K0P  
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与…有交易to have an account with IL N0/eH  
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作成会计帐||有往来帐项to make out an account with L4H5#?'  
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清理未付款to ask an account||to demand an account iH[ .u{h  
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结清差额to balance the account with qL h[BR  
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清算to settle an account||to liquidate an account||to square an account E A}Vb(2  
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审查帐目||监查帐目to audit an account %K|+4ZY3  
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检查帐目to examine an account vynchZ+g]  
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以计帐方式付款to pay on account Z>+Tzvfud  
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由某人收益并负风险on ones account and risk||for ones account and risk ~56F<=#,  
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按某人指示||列入某人帐户by order and for account of one ]fgYO+  
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寄出清算书to send in an account||to send in render an account IhYTK%^96  
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记名支票||认人支票cheque to order X+*"FKm S.  
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到期支票antedated cheque ct3^V M&/  
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未到期支票postdated cheque #el i_Cxe  
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保付支票certified cheque pM^r8kIH  
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未获兑现支票,退票returned cheque S1R:/9 z  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ~ [por  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ?W%9H\;  
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开发支票to make out a cheque H+]>*^'8  
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签发支票,开立支票to draw a cheque||to issue a cheque D (MolsKc?  
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透支支票to overdraw a cheque 3H0~?z_  
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背书支票to endorse a cheque ZiBTe,;  
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请付票款||清付票款to pay a cheque||to honour a cheque qwlIz/j  
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支票退票to dishonour a cheque `ySmzp  
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拒付支票to refuse a cheque p{knQ],   
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拒付支票to stop payment of a cheque 0jY#,t?>  
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提示要求付款to present for payment . Q3GA0O  
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见票即付持票人payable to bearer y*,3P0*z  
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已过期||无效out of date||stale WN?1J4H  
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请给出票人R/D||refer to drawer rs$sAa*f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %;UEyj  
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文字与数字不一致words and figures differ _ukKzY  
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时间已过account closed L1"y5HJ  
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更改处应加盖印章alterations require initials q^],K'  
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停止付款payment stopped oXG,8NOdC  
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支票毁损cheque mutilated mBgMu@zt)  
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汇款||寄钱to remit||to send money CW>f;  
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寄票供取款||支票支付to send a cheque for payment }?xu/C  
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寄款人a remitter $-9m8}U(Y  
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收款人a remittee C,:3z  
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国内汇票inland Bill uNV (r"  
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跟单汇票documentary bill 0}jB/Z_T  
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空头汇票accommodation bill u$d T^c  
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原始汇票original bill %gDMz7$~  
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改写||换新票据renewed bill ^0ZabR'  
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即期汇票sight bill||bill on demand +s.r!?49+  
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…days after date||…days after date…日后付款 GL'zs8AKf  
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…months after date||…months after date…月后付款 zl\mBSBx"  
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见票后…日付款…days after sight||…days sight J@w Q3#5a  
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见票后…月付款…months after sight||…months sight TyVn5XHl^  
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同组票据set of bills 'v iF8?_  
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单张汇票sola of exchange||sole of exchange hDI_qZ  
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远期汇票usance bill||bill at usance HTuv_kE  
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长期汇票long bill /9<zG}:B  
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短期汇票short bill gB,~Y511  
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逾期汇票overdue bill v {E~R  
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宽限日期days of grace 1 i # .h$  
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电汇telegraphic transfer (T.T) F3j#NCuO=z  
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邮汇postal order||postal note (Am.)||post office order||money order dHjJLs_   
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本票promissory note (P/N) x-0S-1M  
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押汇负责书||押汇保证书letter of hypothecation ~kM# lh7At  
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副保||抵押品||付属担保物collateral security ;G!JKg  
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担保书trust receipt||letter of indemnity 1#B Mc%  
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承兑||认付acceptance Bg.~#H  
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单张承兑general acceptance Kxs_R#k  
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有条件承兑qualified acceptance 4H@:|  
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附条件认付conditional acceptance B.)!zv\{  
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部分认付partial acceptance   dV_ClH &)  
    
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