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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。   A_t<SG5  
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现在往来帐||存款额current accout (!';  
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未决帐项outstanding account U6=m4]~Z  
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贷方帐项credit account||creditor account ji( S ?^  
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借方帐项debit account||debtor account CRWO R pP  
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营业报告书||损益计算表account of budiness||business report bIhL!Ty T.  
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借贷细帐||交验帐account rendered s-DtkO  
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与…银行建立交易to keep account with Nf~< xK  
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结清差额to balance the account with  W 6~=?C  
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清算to settle an account||to liquidate an account||to square an account ^6+x0[13  
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记名支票||认人支票cheque to order ^}Qj}  
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到期支票antedated cheque +}QBzGW`  
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未到期支票postdated cheque ,LW+7yD  
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保付支票certified cheque HCG@#W<wc  
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未获兑现支票,退票returned cheque s` =/fvf.  
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普通支票open cheque hG3m7ht  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ZU-4})7uSB  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges +65oC x  
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开发支票to make out a cheque 0 _Q * E3  
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签发支票,开立支票to draw a cheque||to issue a cheque N83!C=X'  
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拒付支票to stop payment of a cheque /N6}*0Ru  
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支票毁损cheque mutilated AUe# RP  
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汇款||寄钱to remit||to send money $?P22"/p  
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原始汇票original bill D^%^xq )E  
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即期汇票sight bill||bill on demand !$N<ds.  
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…days after date||…days after date…日后付款 l2N]a9bq@  
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见票后…日付款…days after sight||…days sight 8JmFi  
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见票后…月付款…months after sight||…months sight ]?*I9  
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远期汇票usance bill||bill at usance nqLA}u4IM  
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长期汇票long bill o}ZdTf=  
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短期汇票short bill x&0vKo;  
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逾期汇票overdue bill SJHr_bawd  
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邮汇postal order||postal note (Am.)||post office order||money order RN e^; B  
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本票promissory note (P/N) 3xaR@xjS  
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押汇负责书||押汇保证书letter of hypothecation r8xv#r1  
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副保||抵押品||付属担保物collateral security R21b! Pd\  
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担保书trust receipt||letter of indemnity XzEc2)0'v  
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承兑||认付acceptance  @fl-3q  
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单张承兑general acceptance 1ng!G 7g  
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有条件承兑qualified acceptance (KDD e}f  
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附条件认付conditional acceptance WE:24b6  
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部分认付partial acceptance   Z{]0jhUyNh  
    
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