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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。   y4*U6+#.  
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现在往来帐||存款额current accout 0Sle  
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未决帐项outstanding account [q/Abz'i  
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贷方帐项credit account||creditor account .q%WuQw  
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借方帐项debit account||debtor account iz8Bf;  
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应付帐||应付未付帐account payable P%{^i]  
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应收帐||应收未收帐account receivable Sx?ua<`:d  
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过期帐||延滞帐overdue account||pastdue account ;~"FLQg@  
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营业报告书||损益计算表account of budiness||business report 6f\Lf?vF  
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借贷细帐||交验帐account rendered hFH*B~*:#  
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明细帐account stated 'H \9:7  
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与…银行建立交易to keep account with 2T V X)q<\  
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与…有交易to have an account with ~TS y<t~%-  
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清洁帐目||与…停止交易to close ones account with YwZ Z{+n  
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清理未付款to ask an account||to demand an account B, TB3 {  
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结清差额to balance the account with {a4z2"\A  
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清算to settle an account||to liquidate an account||to square an account 89wU-Aggq  
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审查帐目||监查帐目to audit an account 5lm<%  
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检查帐目to examine an account Ee3hG2d`  
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列入5月份帐目for May account N1}={yF.fQ  
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寄出清算书to send in an account||to send in render an account 6^c>,.R  
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记名支票||认人支票cheque to order a+9 *@z2  
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到期支票antedated cheque s#S%#LM  
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未到期支票postdated cheque {" 4e+y  
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保付支票certified cheque D r~=o%  
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未获兑现支票,退票returned cheque I Nc^L  
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空白支票blank cheque 4"vaMa  
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失效支票,过期支票stale cheque -[Qvg49jy  
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普通支票open cheque 9%IlW  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount XTDE53Js&  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges dS`Bk6 Y  
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清理票款to clear a cheque `Vq`z]}  
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保证兑现to certify a cheque M)cGz$Q|  
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填写支票数额to fill up a cheque Vdn.)ir~P  
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开发支票to make out a cheque (3*UPZv  
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签发支票,开立支票to draw a cheque||to issue a cheque YYRT.U'  
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透支支票to overdraw a cheque J -Qh/d%]  
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请付票款||清付票款to pay a cheque||to honour a cheque ^ua12f  
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拒付支票to refuse a cheque WfGH|u  
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拒付支票to stop payment of a cheque ZHy><=2  
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已过期||无效out of date||stale MM_py!=>7  
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文字与数字不一致words and figures differ i$#,XFFp~  
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停止付款payment stopped | W?[,|e  
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支票毁损cheque mutilated Z>HNe9pr  
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汇款||寄钱to remit||to send money n@o  
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寄票供取款||支票支付to send a cheque for payment 4i96UvkZ  
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原始汇票original bill M`q#,Y?3^I  
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改写||换新票据renewed bill WoJ]@Me8  
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即期汇票sight bill||bill on demand _GRv   
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…days after date||…days after date…日后付款 "F04c|oR<X  
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…months after date||…months after date…月后付款 QZ_nQ3K  
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见票后…日付款…days after sight||…days sight /o~ @VF:  
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见票后…月付款…months after sight||…months sight O7E;W| ]  
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长期汇票long bill 9;'>\ImI  
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短期汇票short bill p2M?pV  
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逾期汇票overdue bill C[HE4xF6  
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宽限日期days of grace BBZ)H6TzL  
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邮汇postal order||postal note (Am.)||post office order||money order }*{\)7g  
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本票promissory note (P/N) KD<; ?oN<O  
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押汇负责书||押汇保证书letter of hypothecation '44nk(hM69  
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副保||抵押品||付属担保物collateral security }rb ]d'|  
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担保书trust receipt||letter of indemnity WhVmycdv  
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承兑||认付acceptance ct|'I]nB.h  
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单张承兑general acceptance 1V?Sj  
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有条件承兑qualified acceptance c`N`x U+z  
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附条件认付conditional acceptance 1rzq$,O  
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部分认付partial acceptance   'c+qBSDA  
    
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