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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。   ,izp^,`  
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往来帐目account current X}5"ZLa7l  
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现在往来帐||存款额current accout }'86hnW  
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贷方帐项credit account||creditor account '66nqJb*  
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借方帐项debit account||debtor account k]P'D .  
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应收帐||应收未收帐account receivable q4'`qe  
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清算||清理债务to make up an account O tR  
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清洁帐目||与…停止交易to close ones account with SMA' VU  
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结帐to close an account {iTA=\q2O  
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结清差额to balance the account with mnq1WU;<  
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清算to settle an account||to liquidate an account||to square an account NHaqT@:  
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审查帐目||监查帐目to audit an account kfkcaj4l]  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount a [@Y >  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ;*njS 1@  
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开发支票to make out a cheque |h &  q  
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签发支票,开立支票to draw a cheque||to issue a cheque (-xV W#39  
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改写||换新票据renewed bill "?FBbJ  
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即期汇票sight bill||bill on demand fu-,<m{  
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…days after date||…days after date…日后付款 y(E<MRd8V  
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…months after date||…months after date…月后付款 bfpoX,:   
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见票后…月付款…months after sight||…months sight zZey  
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单张汇票sola of exchange||sole of exchange uc|ej9N  
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长期汇票long bill T2 1?~jS  
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短期汇票short bill ]\k & l ['  
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逾期汇票overdue bill vo2GFo  
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本票promissory note (P/N) SZ7; } r8  
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押汇负责书||押汇保证书letter of hypothecation Kc#1H|'2N  
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担保书trust receipt||letter of indemnity &2O~BIRE  
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承兑||认付acceptance y=[{:  
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单张承兑general acceptance -z se+]O`  
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有条件承兑qualified acceptance sO S^  
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附条件认付conditional acceptance ,Tk53 "  
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部分认付partial acceptance   )p:+!sX(  
    
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