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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。   !hH6!G  
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未决帐项outstanding account ]`4 QJ ;#  
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借方帐项debit account||debtor account #ASu SQ  
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应收帐||应收未收帐account receivable pF !vW  
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与…银行建立交易to keep account with U'G`Q0n  
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与…有交易to have an account with EYG E#C; d  
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作成会计帐||有往来帐项to make out an account with ~S!kn1&O  
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结清差额to balance the account with S(h*\we  
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清算to settle an account||to liquidate an account||to square an account ,z )NKt#  
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列入5月份帐目for May account 8Pr7aT:,  
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寄出清算书to send in an account||to send in render an account ;(0$~O$3u  
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未到期支票postdated cheque ?9gTk \s?R  
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保付支票certified cheque MYw8wwX0kJ  
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未获兑现支票,退票returned cheque o!toO&=  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount H\fcY p6  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges g@@&sB-A"  
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填写支票数额to fill up a cheque ,0!uem}1i  
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支票上划线to cross a cheque mEoA#U  
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开发支票to make out a cheque of9q"h  
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签发支票,开立支票to draw a cheque||to issue a cheque -$U@By<SJ  
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透支支票to overdraw a cheque  Lf >YdD  
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背书支票to endorse a cheque _N98vf0o  
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拒付支票to stop payment of a cheque -Q#o)o  
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停止付款payment stopped :$g8Zm,y  
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空头汇票accommodation bill 0?0Jz  
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原始汇票original bill x@>&IBiL  
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改写||换新票据renewed bill >~nF=   
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即期汇票sight bill||bill on demand od' /%  
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…days after date||…days after date…日后付款 :9t4s#.  
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…months after date||…months after date…月后付款 E:`v+S_h  
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见票后…日付款…days after sight||…days sight *l&S-=]  
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见票后…月付款…months after sight||…months sight Ev"|FTI/  
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长期汇票long bill 9^FziM  
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短期汇票short bill \s"U{N-  
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逾期汇票overdue bill "tFx hKf  
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宽限日期days of grace tE6!+c<7  
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邮汇postal order||postal note (Am.)||post office order||money order 8 C[/dH  
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本票promissory note (P/N) }_=eT]  
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押汇负责书||押汇保证书letter of hypothecation gs!(;N\j|  
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副保||抵押品||付属担保物collateral security Y0?5w0{  
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担保书trust receipt||letter of indemnity D %Xo&V[  
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承兑||认付acceptance .r*2|  
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单张承兑general acceptance II6CHjW`;  
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有条件承兑qualified acceptance I`NjqyTW  
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附条件认付conditional acceptance \rv<$d@L  
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部分认付partial acceptance   Xh56T^,2  
    
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