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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。   4k z8U  
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现在往来帐||存款额current accout c]"B)I1L  
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贷方帐项credit account||creditor account 1Efl|lV  
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借方帐项debit account||debtor account eHJ7L8#  
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详细帐单||明细表detail account !~N4}!X3du  
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借贷细帐||交验帐account rendered 0['"m^l0S  
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结清差额to balance the account with S0d~.ah30  
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清算to settle an account||to liquidate an account||to square an account 1PH: \0}  
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审查帐目||监查帐目to audit an account yWDTjY/  
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检查帐目to examine an account 1x)ZB~L  
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转入A的帐户to charge the amount to As account <TGn=>u  
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寄出清算书to send in an account||to send in render an account z/i+EE  
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未到期支票postdated cheque 2NB L}x  
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保付支票certified cheque uZ;D!2Q a  
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未获兑现支票,退票returned cheque CbN!1E6).  
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普通支票open cheque 7#wn<HDY%  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges uPniLx\t:  
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保证兑现to certify a cheque cm[c ze+*  
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填写支票数额to fill up a cheque owPm/F  
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支票上划线to cross a cheque @9&P~mo/  
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开发支票to make out a cheque |c`w'W?C6  
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签发支票,开立支票to draw a cheque||to issue a cheque n>'Kp T9|  
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拒付支票to refuse a cheque O3CFme  
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时间已过account closed z5bo_Eq  
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支票毁损cheque mutilated dSCzx .c  
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汇款||寄钱to remit||to send money OTZ_c1"K  
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寄票供取款||支票支付to send a cheque for payment 4Z*U}w)  
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寄款人a remitter $W;b{H=F  
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空头汇票accommodation bill 7~M<cD  
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原始汇票original bill 0@Kkl$O>mb  
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即期汇票sight bill||bill on demand +CM7C%U   
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…days after date||…days after date…日后付款 ^%y`u1ab  
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…months after date||…months after date…月后付款 =neL}Fav56  
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见票后…日付款…days after sight||…days sight VF0dE  
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见票后…月付款…months after sight||…months sight u~Tg&0V30  
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长期汇票long bill FuP/tTMU1a  
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逾期汇票overdue bill evl -V>   
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邮汇postal order||postal note (Am.)||post office order||money order ekzjF\!y  
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本票promissory note (P/N) uzorLeu  
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押汇负责书||押汇保证书letter of hypothecation @oH[SWx  
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副保||抵押品||付属担保物collateral security y' tRANxQ  
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担保书trust receipt||letter of indemnity M4<+%EV}  
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承兑||认付acceptance 0o68rF5^s  
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单张承兑general acceptance _.f@Y`4d  
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有条件承兑qualified acceptance QAaF@Do  
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附条件认付conditional acceptance tBl#o ^  
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部分认付partial acceptance   = K6c;  
    
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