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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。   :mW< E  
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现在往来帐||存款额current accout 6dV )pJd  
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未决帐项outstanding account y<E]; ub  
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借方帐项debit account||debtor account 9K/EteS  
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过期帐||延滞帐overdue account||pastdue account i"0Bc{cQ  
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杂项帐户sundry account Z)`)9]*  
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详细帐单||明细表detail account "=Br&FN{|  
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营业报告书||损益计算表account of budiness||business report UY< PiP  
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借贷细帐||交验帐account rendered S\A/*!%~y  
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明细帐account stated h !^= c  
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与…银行建立交易to keep account with dJ"M#X!Zu  
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结帐to close an account =XP[3~  
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结清差额to balance the account with *1)>He$qL  
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清算to settle an account||to liquidate an account||to square an account a1Fx|#! mq  
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列入5月份帐目for May account 3smkY  
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寄出清算书to send in an account||to send in render an account J/1kJ@5  
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保付支票certified cheque EX)&|2w  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount TFXBN.?9T  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges qvn.uujYS  
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保证兑现to certify a cheque um,f!ho-U  
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签发支票,开立支票to draw a cheque||to issue a cheque k8D _  
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透支支票to overdraw a cheque ovKM;cRs/  
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背书支票to endorse a cheque GRcPzneiz  
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请付票款||清付票款to pay a cheque||to honour a cheque Tz1^"tx9  
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改写||换新票据renewed bill {$EX :ID  
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即期汇票sight bill||bill on demand [>`.,k  
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…months after date||…months after date…月后付款 #rW -jW=A  
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见票后…日付款…days after sight||…days sight ,(oolx"Xa  
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见票后…月付款…months after sight||…months sight CSjd&G *ZB  
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长期汇票long bill O_s /BoB@  
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逾期汇票overdue bill = ZoNkj/^,  
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本票promissory note (P/N) ' rXf  
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押汇负责书||押汇保证书letter of hypothecation O)R}|  
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副保||抵押品||付属担保物collateral security _8SB+s*  
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担保书trust receipt||letter of indemnity k!z.6di  
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承兑||认付acceptance Uv?^qe0=  
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单张承兑general acceptance TWRnty-C  
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有条件承兑qualified acceptance >'m&/&h  
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附条件认付conditional acceptance :%28*fl  
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部分认付partial acceptance   f]sR4mhO  
    
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