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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?xRv!  
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往来帐目account current |0b`fOS  
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现在往来帐||存款额current accout Bnxm HGP#&  
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销货帐account sales Ow,w$0(D  
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共同计算帐项joint account ;N0XFjdR  
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未决帐项outstanding account q>+k@>bk @  
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贷方帐项credit account||creditor account + =</&Tm  
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借方帐项debit account||debtor account 5U$0F$BBp  
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应收帐||应收未收帐account receivable /*mI<[xb  
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过期帐||延滞帐overdue account||pastdue account Q\Vgl(;lX  
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杂项帐户sundry account F:S}w   
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营业报告书||损益计算表account of budiness||business report ^S; -fYW2  
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借贷细帐||交验帐account rendered N?8!3&TiV  
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作成会计帐||有往来帐项to make out an account with Iga0 24KR  
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审查帐目||监查帐目to audit an account {xB3S_,8  
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检查帐目to examine an account %|4UsWZ  
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由某人负担for ones account||for account of one SY8C4vb'h  
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按某人指示||列入某人帐户by order and for account of one Er[A X.3  
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列入5月份帐目for May account s(8W_4&'  
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寄出清算书to send in an account||to send in render an account 4`R(?  
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记名支票||认人支票cheque to order Xs?o{]Fe  
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保付支票certified cheque ia 73?*mXT  
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横线支票crossed cheque N*&1GT#9  
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特别横线special crossing 1 Ya`| ?FS  
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空白支票blank cheque EJNU761  
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失效支票,过期支票stale cheque s+?zL~t  
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普通支票open cheque u^qT2Ss0  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount c|@bwat4  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges -:y,N 9^  
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保证兑现to certify a cheque 65$+{ s  
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支票上划线to cross a cheque zFff`]^`  
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开发支票to make out a cheque lbl ?k5  
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签发支票,开立支票to draw a cheque||to issue a cheque f=gW]x7'R+  
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透支支票to overdraw a cheque YdC6k?tzS  
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拒付支票to refuse a cheque BBRR)  
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拒付支票to stop payment of a cheque Yi+wC}   
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提示要求付款to present for payment aweV#j(y  
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请给出票人R/D||refer to drawer p7VTa~\zA  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .TMs bZ|j  
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支票毁损cheque mutilated +I:Unp  
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汇款||寄钱to remit||to send money 9:[  9v  
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寄票供取款||支票支付to send a cheque for payment /-qNh >v4  
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空头汇票accommodation bill ^4hO  
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原始汇票original bill 9(7-{,c  
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改写||换新票据renewed bill 9uO 2Mm  
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即期汇票sight bill||bill on demand 6]N;r5n  
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…days after date||…days after date…日后付款 GPudaF{  
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…months after date||…months after date…月后付款 (gU!=F?#m  
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见票后…日付款…days after sight||…days sight ]7BvvQ  
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见票后…月付款…months after sight||…months sight  A,<E\  
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同组票据set of bills $GcqBg-Hi  
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单张汇票sola of exchange||sole of exchange P|E| $)m  
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长期汇票long bill MJO-q $)c  
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短期汇票short bill  7xlkZF  
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逾期汇票overdue bill Of#u  
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电汇telegraphic transfer (T.T) N>`Aw^ _@&  
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邮汇postal order||postal note (Am.)||post office order||money order BDDlQci38  
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本票promissory note (P/N) ~ .g@hS8>  
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押汇负责书||押汇保证书letter of hypothecation cV6D<,)  
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副保||抵押品||付属担保物collateral security + &Eq k  
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担保书trust receipt||letter of indemnity 03Ycf'W  
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承兑||认付acceptance =; Ff4aF  
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单张承兑general acceptance O^ yG?b  
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有条件承兑qualified acceptance u*` GiZAO  
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附条件认付conditional acceptance DvvK^+-~  
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部分认付partial acceptance   #_p\Ie*rd  
    
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