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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。   ,:j^EDCsaJ  
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往来帐目account current XV]`?  
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现在往来帐||存款额current accout =#SKN\4  
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贷方帐项credit account||creditor account Cir==7A0  
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借方帐项debit account||debtor account fOF02WP^  
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现金帐cash account A\ CtM`  
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营业报告书||损益计算表account of budiness||business report v`A^6)U#M  
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借贷细帐||交验帐account rendered @Ck6s  
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明细帐account stated "^u  
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与…银行建立交易to keep account with =unMgX]$  
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继续记帐to keep account VI,z7 \  
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与…有交易to have an account with ;2q;RT`h  
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结清差额to balance the account with ..V6U"/  
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清算to settle an account||to liquidate an account||to square an account !31v@v:)  
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审查帐目||监查帐目to audit an account \g< M\3f  
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检查帐目to examine an account o7S,W?;=5  
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以计帐方式付款to pay on account F?&n5R.  
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为自己计算||独立帐目on ones own account `VY -3  
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由某人负担for ones account||for account of one Gh}sk-Xk=  
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记名支票||认人支票cheque to order xQ4 5B` $  
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到期支票antedated cheque  Za,rht  
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未到期支票postdated cheque ('k;Ikut  
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保付支票certified cheque ?Pg{nlJvq  
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未获兑现支票,退票returned cheque \$;Q3t3  
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空白支票blank cheque vm,/?]P  
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普通支票open cheque ^uZ!e+   
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount KBVW <;C$  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges bD*z"e  
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保证兑现to certify a cheque  ZmT N  
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开发支票to make out a cheque hU 3z4|~+  
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签发支票,开立支票to draw a cheque||to issue a cheque PxqRb  
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透支支票to overdraw a cheque Y(:.f-Du  
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请付票款||清付票款to pay a cheque||to honour a cheque >icL,n"]  
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拒付支票to refuse a cheque =|@%5&.P  
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拒付支票to stop payment of a cheque 5)}3C_pmW  
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请给出票人R/D||refer to drawer o0f{ePZ=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ddf# c,SQ  
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文字与数字不一致words and figures differ -Qt>yzD3  
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支票毁损cheque mutilated YS}uJ&WoF  
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汇款||寄钱to remit||to send money ?a8 o.&`l  
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国内汇票inland Bill *\?t W]8<  
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跟单汇票documentary bill -Y#YwBy;M  
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空头汇票accommodation bill 5ua`5Hb;  
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原始汇票original bill %P!6cyQS  
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改写||换新票据renewed bill ZzU3j ^  
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即期汇票sight bill||bill on demand ; ^waUJ\Z  
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…days after date||…days after date…日后付款 MP5 vc5[  
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…months after date||…months after date…月后付款 R`? '|G]P  
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见票后…日付款…days after sight||…days sight Nj8 `<Sl  
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见票后…月付款…months after sight||…months sight ,{"%-U#z  
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同组票据set of bills R>BZQugZ~  
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单张汇票sola of exchange||sole of exchange 8Z YF%  
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远期汇票usance bill||bill at usance XH9Y|FX%#  
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长期汇票long bill B=E<</i  
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短期汇票short bill JHF <vyt5<  
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逾期汇票overdue bill X~m*`UH  
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宽限日期days of grace xqP DL9\  
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电汇telegraphic transfer (T.T) 0?x9.]  
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邮汇postal order||postal note (Am.)||post office order||money order WA~PE` U  
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本票promissory note (P/N) A6ar@$MZ  
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押汇负责书||押汇保证书letter of hypothecation PWavq?SR  
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副保||抵押品||付属担保物collateral security x {GKz#  
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担保书trust receipt||letter of indemnity J5i$D0K[  
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承兑||认付acceptance &]d-R  
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单张承兑general acceptance khXp}p!Zm  
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有条件承兑qualified acceptance k&<cFZU  
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附条件认付conditional acceptance cx+li4v  
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部分认付partial acceptance   /o/0 9K  
    
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