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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。   c80 }1  
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往来帐目account current Q.j-C}a  
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现在往来帐||存款额current accout ZrmnQ  
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销货帐account sales XS}Zq4H  
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共同计算帐项joint account <wIp$F.  
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未决帐项outstanding account k#l'ko/X  
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贷方帐项credit account||creditor account iqU.a/~y  
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借方帐项debit account||debtor account rwi2kk#@P  
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呆帐bad account Zj /H3,7  
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会计薄||帐薄account-book d T0 z^SG  
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营业报告书||损益计算表account of budiness||business report #ui%=ja[:~  
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借贷细帐||交验帐account rendered tX2>a  
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明细帐account stated Vm5P@RU$w;  
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与…银行建立交易to keep account with BDm H^`V  
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继续记帐to keep account ]r{ #268  
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作成会计帐||有往来帐项to make out an account with  kc/H  
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结帐to close an account J'&? =|  
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清理未付款to ask an account||to demand an account ^{,}, i  
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结清差额to balance the account with NomK(%8m$  
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清算to settle an account||to liquidate an account||to square an account C]@B~X1H^  
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审查帐目||监查帐目to audit an account ':fbf7EL<  
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由某人收益并负风险on ones account and risk||for ones account and risk -Q8`p  
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寄出清算书to send in an account||to send in render an account ~Dh}E9E:  
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持票人cheque holder KLB?GN?Pb  
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不记名支票cheque to bearer||bearer cheque ~Y[b QuA=)  
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记名支票||认人支票cheque to order 7?@v}%w  
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到期支票antedated cheque v.J#d>tvf  
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未到期支票postdated cheque (d\bSo$]  
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保付支票certified cheque Z]CH8GS~<  
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未获兑现支票,退票returned cheque S{06bLXU"  
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横线支票crossed cheque x~.U,,1  
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空白支票blank cheque @AFLFX]  
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失效支票,过期支票stale cheque n1|%xQBU@  
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普通支票open cheque xN]bRr  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount rm7UFMCR6i  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 7gkHKdJoMA  
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支票换现金||兑现to cash a cheque %A Fy{l  
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清理票款to clear a cheque QB7< $Bp  
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保证兑现to certify a cheque 9"rATgN1  
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填写支票数额to fill up a cheque 0bor/FU-d  
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支票上划线to cross a cheque ??F{Gli"C`  
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开发支票to make out a cheque \<5xf<{  
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签发支票,开立支票to draw a cheque||to issue a cheque /N $T[  
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透支支票to overdraw a cheque #q\C"N5ip  
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背书支票to endorse a cheque _jtBU  
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请付票款||清付票款to pay a cheque||to honour a cheque # RtrHm  
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支票退票to dishonour a cheque "G< ^@v9  
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拒付支票to refuse a cheque yPL@uCzA@  
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拒付支票to stop payment of a cheque )0NA*<Q+.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _Nw-|N.  
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文字与数字不一致words and figures differ HuG| BjP  
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停止付款payment stopped Za5*HCo  
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支票毁损cheque mutilated MYDAS-  
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汇款||寄钱to remit||to send money s lXk <  
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寄票供取款||支票支付to send a cheque for payment BNnGtVAbZ  
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寄款人a remitter Y 8EL  
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收款人a remittee glm29hF  
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国内汇票inland Bill  mR)Xq=  
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跟单汇票documentary bill >,yE;zuw  
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空头汇票accommodation bill T@ (MSgp9  
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原始汇票original bill g 4G&  
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改写||换新票据renewed bill US[{ Q  
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即期汇票sight bill||bill on demand 3#<b!Yz  
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…days after date||…days after date…日后付款 FrT. <3  
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…months after date||…months after date…月后付款 TwJiYXHw?  
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见票后…日付款…days after sight||…days sight Fjch<gAofS  
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见票后…月付款…months after sight||…months sight u5zL;C3O  
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同组票据set of bills Se~< Vpo  
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单张汇票sola of exchange||sole of exchange T-,T)R`R  
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远期汇票usance bill||bill at usance M:TN^ rA|  
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长期汇票long bill u*}[fQ`aF  
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短期汇票short bill J34/rL/s  
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逾期汇票overdue bill Bk)E]Fk|  
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宽限日期days of grace \G4L+Q/13  
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电汇telegraphic transfer (T.T) ??5y0I6+  
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邮汇postal order||postal note (Am.)||post office order||money order Q' b@5o  
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本票promissory note (P/N)  {^8->V  
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押汇负责书||押汇保证书letter of hypothecation +4 W6{`  
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副保||抵押品||付属担保物collateral security VsU*yG a  
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担保书trust receipt||letter of indemnity C(Cuk4K  
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承兑||认付acceptance B+VD53 V  
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单张承兑general acceptance F=g +R~F  
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有条件承兑qualified acceptance "L9yG:  
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附条件认付conditional acceptance ~bD'QMk  
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部分认付partial acceptance   Bj`ZH~T  
    
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