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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。   Wu$yB!  
会计报表statement of account RU>qj *e  
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现在往来帐||存款额current accout 1i)3!fH0:  
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共同计算帐项joint account | :id/  
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未决帐项outstanding account "7j E&I  
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贷方帐项credit account||creditor account ooC9a>X  
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借方帐项debit account||debtor account >[~7fxjK-  
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应付帐||应付未付帐account payable I`i"*z  
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应收帐||应收未收帐account receivable GQQp(%T  
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过期帐||延滞帐overdue account||pastdue account $ ]#WC\Hv  
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杂项帐户sundry account u]9\_{c]Q  
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详细帐单||明细表detail account v\@ RwtP  
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营业报告书||损益计算表account of budiness||business report 2zW IB[  
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借贷细帐||交验帐account rendered p'1/J:EnV  
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明细帐account stated i/1$uQ  
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与…银行开立一户头to open an account with m m`#v g,  
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与…银行建立交易to keep account with J:Qx5;b;  
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清算||清理债务to make up an account _#:7S sJ  
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清洁帐目||与…停止交易to close ones account with jgIG";:Q  
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结帐to close an account 8T T#b?d  
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清理未付款to ask an account||to demand an account BoYY^ih  
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结清差额to balance the account with B=& [Z2  
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清算to settle an account||to liquidate an account||to square an account \EVT*v=}/  
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审查帐目||监查帐目to audit an account =JzzrM|V*  
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按某人指示||列入某人帐户by order and for account of one 1cOR?=G~  
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列入5月份帐目for May account $ uTrM8  
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寄出清算书to send in an account||to send in render an account d9S/_iCI  
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不记名支票cheque to bearer||bearer cheque h-ii-c?R@0  
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记名支票||认人支票cheque to order gDU!dT  
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到期支票antedated cheque ZXb|3|D  
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未到期支票postdated cheque  M99ku'  
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保付支票certified cheque j<kW+Iio  
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未获兑现支票,退票returned cheque Nt $4;  
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普通支票open cheque B<EqzP*#  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 7T[$BrO\  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Ee}|!n>  
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支票换现金||兑现to cash a cheque Ac U@H0  
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清理票款to clear a cheque |*t2IVwX  
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保证兑现to certify a cheque yJ!26  
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填写支票数额to fill up a cheque 6V$ )ym*F  
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支票上划线to cross a cheque Crc6wmp  
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开发支票to make out a cheque <6-73LsHcP  
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签发支票,开立支票to draw a cheque||to issue a cheque CP\[9#]:  
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透支支票to overdraw a cheque KgM|:'  
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背书支票to endorse a cheque Pteti  
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请付票款||清付票款to pay a cheque||to honour a cheque {f/]K GGk  
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支票退票to dishonour a cheque 8!35 K  
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拒付支票to refuse a cheque O1jiD_Y!9  
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拒付支票to stop payment of a cheque '2Zs15)V  
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请给出票人R/D||refer to drawer E3p$^['vx  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds o_=4Ex "  
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停止付款payment stopped h 8M_Uk  
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支票毁损cheque mutilated 0n4(Rj|}2  
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汇款||寄钱to remit||to send money D|$0~1y  
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寄票供取款||支票支付to send a cheque for payment t{s>B]i^_w  
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收款人a remittee #68$'Rl"o1  
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国内汇票inland Bill o&k,aCQC  
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跟单汇票documentary bill zmuR n4Nv  
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空头汇票accommodation bill R vU'8Y?>w  
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原始汇票original bill 3*7klu  
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改写||换新票据renewed bill y fuH  
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即期汇票sight bill||bill on demand |Q%n nN  
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…days after date||…days after date…日后付款 n# ?y;Y\  
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…months after date||…months after date…月后付款 #4nBov3d  
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见票后…日付款…days after sight||…days sight 5YI6$ZdQ  
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见票后…月付款…months after sight||…months sight 0x&L'&Sp N  
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同组票据set of bills %l%2 hvGZ  
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单张汇票sola of exchange||sole of exchange VGCd)&s  
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远期汇票usance bill||bill at usance *xx)j:Sc2  
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长期汇票long bill -Vmp6XY3q  
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短期汇票short bill ^`$-c9M?'  
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逾期汇票overdue bill $p }q,f.  
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宽限日期days of grace m.5@q mQ  
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电汇telegraphic transfer (T.T) >@-BZJg/k  
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邮汇postal order||postal note (Am.)||post office order||money order <)L[V  
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本票promissory note (P/N) 2c*}1 _  
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押汇负责书||押汇保证书letter of hypothecation #!(2@N8  
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副保||抵押品||付属担保物collateral security xHkxrXqeI  
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担保书trust receipt||letter of indemnity Yqt~h  
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承兑||认付acceptance {Q^ -  
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单张承兑general acceptance cNy*< Tv  
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有条件承兑qualified acceptance *M$$%G(4  
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附条件认付conditional acceptance }fhGofN$e  
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部分认付partial acceptance   Yg;7TKy  
    
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