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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。   gu1:%raXd  
会计报表statement of account .qd/ft2  
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往来帐目account current ~wejy3|@0  
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现在往来帐||存款额current accout ^l,(~03_  
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共同计算帐项joint account  v|K,  
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贷方帐项credit account||creditor account mRurGaR  
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借方帐项debit account||debtor account 9 HiH6f^5  
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过期帐||延滞帐overdue account||pastdue account =T-jG_.H  
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杂项帐户sundry account UrmnHc>}c  
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清洁帐目||与…停止交易to close ones account with ]/|DCxQ  
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结帐to close an account X=? \A{Y  
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清理未付款to ask an account||to demand an account 93 /`e}P"o  
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结清差额to balance the account with M"foP@  
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清算to settle an account||to liquidate an account||to square an account D=B:tP  
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检查帐目to examine an account OA7=kH@3c  
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由某人收益并负风险on ones account and risk||for ones account and risk DE?@8k  
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寄出清算书to send in an account||to send in render an account c{f1_qXN  
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不记名支票cheque to bearer||bearer cheque fI0L\^b%  
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记名支票||认人支票cheque to order YuDNm}r[  
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到期支票antedated cheque Jh:-<xy)  
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未到期支票postdated cheque Wkv **X}  
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保付支票certified cheque 9uREbip  
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未获兑现支票,退票returned cheque `0Q:d'  
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空白支票blank cheque KwQO,($,]  
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失效支票,过期支票stale cheque O x$|ZEh  
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普通支票open cheque c8"I]Qc7  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount F<(x z=  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges N[+dX_h  
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支票换现金||兑现to cash a cheque S8)awTA9  
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清理票款to clear a cheque %-'U9e KN  
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支票上划线to cross a cheque >PJ-Z~O'   
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开发支票to make out a cheque -oo=IUk  
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签发支票,开立支票to draw a cheque||to issue a cheque }Tef;8d  
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透支支票to overdraw a cheque ~Iu09t|a  
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背书支票to endorse a cheque mN*P 2 *  
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请付票款||清付票款to pay a cheque||to honour a cheque 8dhY"&  
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支票退票to dishonour a cheque ;R!H\  
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拒付支票to refuse a cheque _2Z3?/ Y  
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拒付支票to stop payment of a cheque q': wSu u  
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见票即付持票人payable to bearer GvOAs-$  
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请给出票人R/D||refer to drawer Bedjw =B  
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文字与数字不一致words and figures differ O N0+:`3\  
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时间已过effects not cleared .Pes{uHg  
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停止付款payment stopped (TNY2Ke2 8  
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支票毁损cheque mutilated }K80G~O2<  
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汇款||寄钱to remit||to send money ]p&< nK,  
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寄票供取款||支票支付to send a cheque for payment A1 QI4.K  
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跟单汇票documentary bill ri<'-wi  
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空头汇票accommodation bill #K#Mv /  
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原始汇票original bill R] Disljq  
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改写||换新票据renewed bill L8:]`M Q0  
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即期汇票sight bill||bill on demand Kunle~Ro  
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…days after date||…days after date…日后付款 q8?= *1g  
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…months after date||…months after date…月后付款 $-$5ta{s  
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见票后…日付款…days after sight||…days sight dd \bI_  
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见票后…月付款…months after sight||…months sight PyC;f8n'(  
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同组票据set of bills VLh%XoQx[  
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远期汇票usance bill||bill at usance N@cMM1  
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长期汇票long bill Z$ !C=  
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短期汇票short bill <TI3@9\qXE  
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逾期汇票overdue bill T$ H2'tK|  
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宽限日期days of grace y Dd=& T   
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电汇telegraphic transfer (T.T) 5{')GTdX>  
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邮汇postal order||postal note (Am.)||post office order||money order R `;o!B}[  
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本票promissory note (P/N) nc< qbN  
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押汇负责书||押汇保证书letter of hypothecation L<0=giE  
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副保||抵押品||付属担保物collateral security -<O JqB  
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担保书trust receipt||letter of indemnity `Gf{z%/  
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承兑||认付acceptance [d0%.+U  
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单张承兑general acceptance M  z9 3  
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有条件承兑qualified acceptance -=}b;Kf -  
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附条件认付conditional acceptance g+.0c=G(  
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部分认付partial acceptance   dnix:'D1  
    
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