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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。   Mlr}v^"G  
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贷方帐项credit account||creditor account O8N\  
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借方帐项debit account||debtor account t%n3~i4X:  
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应付帐||应付未付帐account payable .Qp5wCkM  
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过期帐||延滞帐overdue account||pastdue account 0)V<)"i  
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杂项帐户sundry account 32=Gq5pOc  
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详细帐单||明细表detail account .N99=%[}h  
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会计项目title of account  E8WOXoP(  
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会计薄||帐薄account-book I_J;/!l=  
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营业报告书||损益计算表account of budiness||business report A('=P}I^  
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借贷细帐||交验帐account rendered oBr/CW  
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明细帐account stated pGz-5afL  
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结清差额to balance the account with LO<R<zz  
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清算to settle an account||to liquidate an account||to square an account NL 3ri7n  
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审查帐目||监查帐目to audit an account AJt *48H*G  
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寄出清算书to send in an account||to send in render an account A)6xEeyR  
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不记名支票cheque to bearer||bearer cheque h[eC i  
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记名支票||认人支票cheque to order =Q+i(UGHi  
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未到期支票postdated cheque  SXqWq  
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保付支票certified cheque J!{"^^*  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 4j1$1C{  
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清理票款to clear a cheque gbrn'NT  
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开发支票to make out a cheque p:; `X!  
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签发支票,开立支票to draw a cheque||to issue a cheque TCR|wi] kW  
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拒付支票to refuse a cheque v?YxF}  
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停止付款payment stopped 'tDUPm38  
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支票毁损cheque mutilated EqGpo_  
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汇款||寄钱to remit||to send money &r,)4q+  
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空头汇票accommodation bill ? dHl'  
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原始汇票original bill K5|~iW'  
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改写||换新票据renewed bill ""XAUxo  
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即期汇票sight bill||bill on demand y`j=(|DV  
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…days after date||…days after date…日后付款 ^/#G,MxNy  
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…months after date||…months after date…月后付款 VXWV Pj#  
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见票后…月付款…months after sight||…months sight rU&Y/  
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长期汇票long bill ]!"w?-h Si  
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短期汇票short bill ~Yi4?B<  
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逾期汇票overdue bill 8Iw)]}T'  
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宽限日期days of grace 452kE@=49  
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电汇telegraphic transfer (T.T) QJ;dw8  
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邮汇postal order||postal note (Am.)||post office order||money order $&Vba@v  
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本票promissory note (P/N) F&R*njJcc  
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押汇负责书||押汇保证书letter of hypothecation }k-8PG =  
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副保||抵押品||付属担保物collateral security c.Hw K\IU  
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担保书trust receipt||letter of indemnity =bC'>qw}  
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承兑||认付acceptance Hq:: F ?  
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单张承兑general acceptance iZy>V$Aq  
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有条件承兑qualified acceptance Y,0Z&6 <  
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附条件认付conditional acceptance ,Kj>F2{  
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部分认付partial acceptance   aUEr& $  
    
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