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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。   38*'8=Y#>  
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未决帐项outstanding account vgh ^fa!/  
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贷方帐项credit account||creditor account QD.zU/F~>  
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借方帐项debit account||debtor account .0nn0)"  
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杂项帐户sundry account k/df(cs  
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会计薄||帐薄account-book {]=v]O |,  
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营业报告书||损益计算表account of budiness||business report N;<//,  
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借贷细帐||交验帐account rendered cFLd)mt/  
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明细帐account stated l<TIG3 bs  
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结清差额to balance the account with )`8pd 7<.  
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清算to settle an account||to liquidate an account||to square an account -[R!O'N9  
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审查帐目||监查帐目to audit an account >qR~'$,$  
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寄出清算书to send in an account||to send in render an account tRfm+hqRZ  
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记名支票||认人支票cheque to order \54}T 4R  
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到期支票antedated cheque t[C1z  
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未到期支票postdated cheque [ygF0 -3ND  
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保付支票certified cheque YUkud2,j  
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横线支票crossed cheque e>H:/24  
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空白支票blank cheque W)=%mdxW0  
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普通支票open cheque Z!{UWegun  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount a39hP*  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 4ke^*g K<  
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清理票款to clear a cheque NPJ.+ph  
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填写支票数额to fill up a cheque ok0X<MR!I  
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签发支票,开立支票to draw a cheque||to issue a cheque bkv/I{C>?  
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请付票款||清付票款to pay a cheque||to honour a cheque (!</%^ZI  
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拒付支票to refuse a cheque 14l; *  
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支票毁损cheque mutilated W>VAbm  
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改写||换新票据renewed bill iT)2 ?I6!  
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即期汇票sight bill||bill on demand W]C_oh  
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…days after date||…days after date…日后付款 s /k  
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见票后…月付款…months after sight||…months sight FW6E)df  
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短期汇票short bill dBi3ZC AF  
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逾期汇票overdue bill Ltq*Vcl\  
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电汇telegraphic transfer (T.T) 4s+J-l  
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邮汇postal order||postal note (Am.)||post office order||money order OM&\Mo  
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本票promissory note (P/N) ,`B>}  
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押汇负责书||押汇保证书letter of hypothecation 8"I5v(TV  
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副保||抵押品||付属担保物collateral security W*WH .1&  
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担保书trust receipt||letter of indemnity Vm%ux>}  
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承兑||认付acceptance /JY ph^3][  
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单张承兑general acceptance {]^%?]e  
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有条件承兑qualified acceptance _ .   
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附条件认付conditional acceptance gJcL{]  
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部分认付partial acceptance   YyBq+6nq5  
    
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