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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。   o~={M7 m  
会计报表statement of account <hM `]/J55  
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现在往来帐||存款额current accout 8@- UvT&o  
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共同计算帐项joint account Y> f 6  
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未决帐项outstanding account Kitx%P`i  
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贷方帐项credit account||creditor account +-+%6O<C  
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借方帐项debit account||debtor account MW$ X4<*KD  
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杂项帐户sundry account oYn|>`+6:y  
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详细帐单||明细表detail account }2nmfm!  
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会计项目title of account V+'C71-P  
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营业报告书||损益计算表account of budiness||business report f%2>pQTq@)  
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与…银行建立交易to keep account with t<DZW#  
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结清差额to balance the account with |Zm'!-_  
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清算to settle an account||to liquidate an account||to square an account 1P6!E*z\  
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审查帐目||监查帐目to audit an account Q35jJQ$<`  
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检查帐目to examine an account Z.E@aml\  
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由某人负担for ones account||for account of one <&MY/vV  
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按某人指示||列入某人帐户by order and for account of one 'Fr"96C$  
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编入某中帐项下to pass to the account of||to place to the account of 7 DW_G  
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寄出清算书to send in an account||to send in render an account H-/w8_} KG  
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持票人cheque holder M&J$9X  
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记名支票||认人支票cheque to order I~) A!vp  
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到期支票antedated cheque EWK?vs  
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未到期支票postdated cheque H{ I,m-  
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保付支票certified cheque @YHt[>*S  
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未获兑现支票,退票returned cheque 3='Kii=LA  
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横线支票crossed cheque KS Q*HO)5  
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空白支票blank cheque ?yKG\tPhM  
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失效支票,过期支票stale cheque ,jdTe?[*^  
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普通支票open cheque m*vz   
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount TFDzTD  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges =kjD ]+l  
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支票换现金||兑现to cash a cheque vQ8$C 3  
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清理票款to clear a cheque aj]pN,g@N  
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保证兑现to certify a cheque 5h6-aQU[  
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填写支票数额to fill up a cheque P5__[aTD  
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支票上划线to cross a cheque R0e!b+MZ.  
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开发支票to make out a cheque z`sW5K(A  
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签发支票,开立支票to draw a cheque||to issue a cheque 2XyC;RWJ%  
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透支支票to overdraw a cheque BirnCfj/2  
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背书支票to endorse a cheque d?><+!a  
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请付票款||清付票款to pay a cheque||to honour a cheque rEoOv  
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支票退票to dishonour a cheque O@>{%u  
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拒付支票to refuse a cheque [ZD`t,x(  
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拒付支票to stop payment of a cheque ceAefKdb  
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文字与数字不一致words and figures differ [}y"rs`!  
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停止付款payment stopped (rSBzM]H  
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支票毁损cheque mutilated 9R4q^tGR\  
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汇款||寄钱to remit||to send money !_h<w?)  
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寄票供取款||支票支付to send a cheque for payment JC4Z^/\.  
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空头汇票accommodation bill X7& ^"|:  
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原始汇票original bill v"G)G)*z  
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改写||换新票据renewed bill 3L(vZ2&  
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即期汇票sight bill||bill on demand j /=4f�  
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…days after date||…days after date…日后付款 }N<> z  
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…months after date||…months after date…月后付款 I<ta2<h  
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见票后…日付款…days after sight||…days sight +=A53V[C  
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见票后…月付款…months after sight||…months sight "FT(U{^7d  
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同组票据set of bills k3B-;%3I;  
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单张汇票sola of exchange||sole of exchange }hv" ku6!  
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长期汇票long bill >?Ps5n]b  
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短期汇票short bill _<i*{;kR6  
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逾期汇票overdue bill APA:K9jD  
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宽限日期days of grace Ce0YO~I  
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电汇telegraphic transfer (T.T) 9AsK=/Buf  
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邮汇postal order||postal note (Am.)||post office order||money order S!;:7?mq  
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本票promissory note (P/N) ,y5 7tY  
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副保||抵押品||付属担保物collateral security 0ThX1)SH  
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担保书trust receipt||letter of indemnity 7:D@6<J?  
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承兑||认付acceptance TvzqJ=  
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单张承兑general acceptance h!L/ZeRaV  
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有条件承兑qualified acceptance A80r@)i  
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附条件认付conditional acceptance _U"9#<  
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部分认付partial acceptance   QyGT m"9l  
    
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