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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。   9UdM`v)(  
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往来帐目account current #++lg{  
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现在往来帐||存款额current accout M'?,] an  
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销货帐account sales %". HaI]  
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未决帐项outstanding account y`<*U;xL  
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贷方帐项credit account||creditor account [<Mx2<8f  
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借方帐项debit account||debtor account TH%Qhv\]  
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过期帐||延滞帐overdue account||pastdue account P}Gj %4/G  
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营业报告书||损益计算表account of budiness||business report )%`c_FL@N=  
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借贷细帐||交验帐account rendered _:ReN_0  
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结清差额to balance the account with @hl.lq  
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清算to settle an account||to liquidate an account||to square an account {k(g]#pP  
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审查帐目||监查帐目to audit an account G5{T5#  
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记名支票||认人支票cheque to order rk&IlAE  
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未到期支票postdated cheque zer%W%  
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保付支票certified cheque Vc_'hz]Z  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount }'""(,2  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges m6TNBX  
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开发支票to make out a cheque 94+KdHAo^M  
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签发支票,开立支票to draw a cheque||to issue a cheque j:k[90  
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背书支票to endorse a cheque X=hYB}}nu  
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请付票款||清付票款to pay a cheque||to honour a cheque /x5rf  
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拒付支票to refuse a cheque 4T!+D  
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提示要求付款to present for payment VwOW=4`6  
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停止付款payment stopped q*2N{  
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支票毁损cheque mutilated hWKJ,r%9;  
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汇款||寄钱to remit||to send money 7DIIx}A  
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寄票供取款||支票支付to send a cheque for payment Oi:<~E[kz.  
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寄款人a remitter ET[k pL  
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空头汇票accommodation bill JXw^/Y$  
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改写||换新票据renewed bill ?X5]i#j[  
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即期汇票sight bill||bill on demand wQ%mN[  
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…days after date||…days after date…日后付款 >/#KI~}'N  
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…months after date||…months after date…月后付款 OKHX)"j\\  
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见票后…月付款…months after sight||…months sight fi+R2p~vs  
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单张汇票sola of exchange||sole of exchange h!#:$|Q  
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远期汇票usance bill||bill at usance s!9dQ.  
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长期汇票long bill hb/]8mR  
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短期汇票short bill /cK%n4l.y  
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逾期汇票overdue bill D{v8q)5r  
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宽限日期days of grace 1G7b%yPA  
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电汇telegraphic transfer (T.T) [0OJdY4  
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邮汇postal order||postal note (Am.)||post office order||money order =o p%8NJf  
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本票promissory note (P/N) !TAp+b  
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押汇负责书||押汇保证书letter of hypothecation OOBhbpg!D  
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副保||抵押品||付属担保物collateral security CnN9!~]"  
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担保书trust receipt||letter of indemnity !}M,  
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承兑||认付acceptance r' BAT3  
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单张承兑general acceptance BsZ{|,oQnZ  
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有条件承兑qualified acceptance 4y}"Hy  
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附条件认付conditional acceptance Z< b"`ty.  
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部分认付partial acceptance   % qsvtc`  
    
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