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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。   8Y P7'Fz  
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往来帐目account current a~w l D.P  
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现在往来帐||存款额current accout 8], tGMu  
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销货帐account sales (dHil#l  
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共同计算帐项joint account 'M=V{.8U  
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未决帐项outstanding account ^ Q  
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贷方帐项credit account||creditor account dw3H9(-lp  
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借方帐项debit account||debtor account DlxL:  
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应付帐||应付未付帐account payable 9PWqoz2c  
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应收帐||应收未收帐account receivable J9q[u[QZ9O  
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新交易||新帐new account .Gn-`  
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未决帐||老帐old account 2i~zAD'  
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现金帐cash account Fg^Z g\X3  
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过期帐||延滞帐overdue account||pastdue account FSA"U9 w<  
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杂项帐户sundry account <gjA(xT5  
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详细帐单||明细表detail account E2( {[J  
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呆帐bad account 1 2J#}|  
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会计项目title of account Usf7 AS=  
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营业报告书||损益计算表account of budiness||business report `xie/  
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借贷细帐||交验帐account rendered mH5[(?   
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作成会计帐||有往来帐项to make out an account with IM*T+iRKqF  
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结帐to close an account Nx^r&pr  
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清理未付款to ask an account||to demand an account '?j,oRz^T  
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结清差额to balance the account with rIo)'L$uU  
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清算to settle an account||to liquidate an account||to square an account ua HB\Uc  
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审查帐目||监查帐目to audit an account uszH1@g'  
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检查帐目to examine an account aH+n]J] =)  
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由某人负担for ones account||for account of one 9]^ CDL  
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按某人指示||列入某人帐户by order and for account of one whdoG{/  
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列入5月份帐目for May account }8,[B50  
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寄出清算书to send in an account||to send in render an account Wo[*P\8  
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记名支票||认人支票cheque to order 8p)*;Y  
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到期支票antedated cheque 3xU in  
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未到期支票postdated cheque Oi~ ]~+2  
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保付支票certified cheque Hve'Z,X  
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未获兑现支票,退票returned cheque !qjIhZi  
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横线支票crossed cheque }hPFd  
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空白支票blank cheque JQt Bt2  
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失效支票,过期支票stale cheque S3G9/  
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普通支票open cheque Hlr[x  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ]&dU%9S  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges e;kH,fHUI3  
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支票换现金||兑现to cash a cheque C`Oc%~UkC  
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清理票款to clear a cheque gNsas:iGM  
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保证兑现to certify a cheque T;f`ND2fY  
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填写支票数额to fill up a cheque tTMYqg zUk  
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开发支票to make out a cheque [%);N\o2Y  
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签发支票,开立支票to draw a cheque||to issue a cheque ,u:J"epM  
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透支支票to overdraw a cheque ;77# $ H8)  
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背书支票to endorse a cheque bc?\lD$ $  
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请付票款||清付票款to pay a cheque||to honour a cheque >{seaihK  
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支票退票to dishonour a cheque u["3| `C5  
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拒付支票to refuse a cheque (mNNTMe  
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拒付支票to stop payment of a cheque s9Tp(Yr,k  
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请给出票人R/D||refer to drawer A =PJg!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xA&RMu&  
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停止付款payment stopped _=\J:r|Y:  
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支票毁损cheque mutilated v|7=IJ  
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汇款||寄钱to remit||to send money na4^>:r~  
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跟单汇票documentary bill q(9S4F   
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空头汇票accommodation bill 8JFvz(SK>  
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原始汇票original bill :AYhBhitC  
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改写||换新票据renewed bill %E k!3t  
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即期汇票sight bill||bill on demand wsEOcaie  
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…days after date||…days after date…日后付款 WdZ_^  
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…months after date||…months after date…月后付款 yBl9a-2A  
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见票后…日付款…days after sight||…days sight Qv}TUX4  
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见票后…月付款…months after sight||…months sight H#/Hs#  
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同组票据set of bills {l9gYA  
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单张汇票sola of exchange||sole of exchange M3VTzwuf^S  
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长期汇票long bill gx.\&W b  
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短期汇票short bill UB,0c)   
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逾期汇票overdue bill )4R[C={  
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宽限日期days of grace u&Yd+');  
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邮汇postal order||postal note (Am.)||post office order||money order XzBlT( `w  
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本票promissory note (P/N) K+ |0~/0  
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押汇负责书||押汇保证书letter of hypothecation 1}~ZsrF  
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副保||抵押品||付属担保物collateral security j8+>E ?nm  
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担保书trust receipt||letter of indemnity n}C0gt-  
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承兑||认付acceptance TQykXZ2Yb)  
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单张承兑general acceptance h0C>z2iH  
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有条件承兑qualified acceptance 1.5R`vKn]  
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附条件认付conditional acceptance +U iJWO  
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部分认付partial acceptance   ]TN/n%\  
    
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