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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。   '%7]xp  
会计报表statement of account _ o3}Ly}  
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往来帐目account current J<O_N~$$*  
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现在往来帐||存款额current accout +`[Sv%v&L  
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销货帐account sales )SLs  [  
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共同计算帐项joint account eF\C?4  
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未决帐项outstanding account h}_q  
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贷方帐项credit account||creditor account a06q-3zw  
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借方帐项debit account||debtor account .9 QQ]fLs  
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应付帐||应付未付帐account payable iHB)wC`u  
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应收帐||应收未收帐account receivable Y6a|\ K|  
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过期帐||延滞帐overdue account||pastdue account c lNP9{  
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借贷细帐||交验帐account rendered {<@~;iq  
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作成会计帐||有往来帐项to make out an account with =Zj9F1E[i  
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清算||清理债务to make up an account C oaqi`v4T  
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结清差额to balance the account with U*-%V$3+w5  
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清算to settle an account||to liquidate an account||to square an account ;G w5gK^  
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审查帐目||监查帐目to audit an account giI9- C  
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按某人指示||列入某人帐户by order and for account of one 9^ )=N=wV  
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列入5月份帐目for May account fAYm3+.l3  
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寄出清算书to send in an account||to send in render an account CsXIq. 9  
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不记名支票cheque to bearer||bearer cheque w>J|416  
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记名支票||认人支票cheque to order txw:m*(%  
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到期支票antedated cheque +"'cSAK  
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未到期支票postdated cheque )OS^tG [=  
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保付支票certified cheque TFjb1 a,)  
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未获兑现支票,退票returned cheque KLrxlD4\  
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横线支票crossed cheque $F"'= +0  
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空白支票blank cheque H3CG'?{ _  
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普通支票open cheque "%]<Co<S  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount x# MMrV&M  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges S7a05NO  
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支票换现金||兑现to cash a cheque TP3KT)  
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清理票款to clear a cheque p.@ kv  
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填写支票数额to fill up a cheque ibP IT!5c  
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支票上划线to cross a cheque <S ae:m4  
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开发支票to make out a cheque w`YN#G  
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签发支票,开立支票to draw a cheque||to issue a cheque ~`97?6*Ra  
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透支支票to overdraw a cheque +-r ~-bs  
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背书支票to endorse a cheque 6nA/LW\x  
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请付票款||清付票款to pay a cheque||to honour a cheque oNhCa>)/  
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拒付支票to stop payment of a cheque &g"`J`  
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请给出票人R/D||refer to drawer F/PH=Dk  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @\r 2%M-  
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支票毁损cheque mutilated _%e r,Ed  
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原始汇票original bill &A*E)T#>#  
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改写||换新票据renewed bill Y,GlAr s4  
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即期汇票sight bill||bill on demand *;9H\%  
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…days after date||…days after date…日后付款 Sir1>YEm  
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…months after date||…months after date…月后付款 m~*qS4  
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见票后…日付款…days after sight||…days sight 7Y[ q) lv  
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见票后…月付款…months after sight||…months sight \1gAWUt('  
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同组票据set of bills /KWdI P#  
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单张汇票sola of exchange||sole of exchange vT0Op e6m  
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远期汇票usance bill||bill at usance (kB  
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长期汇票long bill NZv8#  
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短期汇票short bill rhQ+ylt8I  
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逾期汇票overdue bill *5BVL_:~J  
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宽限日期days of grace hNZ_= <D!  
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电汇telegraphic transfer (T.T) o g9|}E>  
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邮汇postal order||postal note (Am.)||post office order||money order fJ.=,9:<  
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本票promissory note (P/N) N?{Zrff2"O  
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押汇负责书||押汇保证书letter of hypothecation Q+K]:c  
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副保||抵押品||付属担保物collateral security J+ :3== ,  
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担保书trust receipt||letter of indemnity V?JmIor  
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承兑||认付acceptance i=b'_SZ '  
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单张承兑general acceptance Bq~S=bAB>R  
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有条件承兑qualified acceptance ;MYK TE>m  
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附条件认付conditional acceptance \J(~ Nv5!  
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部分认付partial acceptance   T`v  
    
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