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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。   &U=_:]/  
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现在往来帐||存款额current accout ;}KJ[5i-V  
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借方帐项debit account||debtor account Sn.I{~  
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明细帐account stated i}ti  
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清算||清理债务to make up an account wE09%  
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清理未付款to ask an account||to demand an account T6p2=o&p  
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结清差额to balance the account with N"o+;yR  
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清算to settle an account||to liquidate an account||to square an account y5lhmbl: e  
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审查帐目||监查帐目to audit an account +c_8~C  
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代理某人||为某人on ones account||on account of one @s/0 .7  
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列入5月份帐目for May account j L[ hB  
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寄出清算书to send in an account||to send in render an account w+0Ch1$  
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持票人cheque holder xf.2Ig  
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记名支票||认人支票cheque to order nd] AvVS  
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到期支票antedated cheque ^<e"OV  
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未到期支票postdated cheque d.7Xvx0Yww  
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保付支票certified cheque O;A/(lPW+  
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未获兑现支票,退票returned cheque [^gSWU  
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横线支票crossed cheque ]'aG oR  
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空白支票blank cheque e<^tY0rR&  
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普通支票open cheque O)5-6lm  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount [uRsB5  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ]-.Q9cjc$q  
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支票换现金||兑现to cash a cheque dm$:xE":  
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保证兑现to certify a cheque T  |j^  
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填写支票数额to fill up a cheque 3\@6i'  
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支票上划线to cross a cheque 3YT _GW{  
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开发支票to make out a cheque ac&tpvij  
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签发支票,开立支票to draw a cheque||to issue a cheque #-V Kk  
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请付票款||清付票款to pay a cheque||to honour a cheque Q%>,5(_V]  
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停止付款payment stopped _x!pM j(A  
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支票毁损cheque mutilated pR"qPSv'  
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改写||换新票据renewed bill |a{]P=<q  
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即期汇票sight bill||bill on demand zXZ'nJ5OGG  
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…days after date||…days after date…日后付款 n=? 0g;1!  
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…months after date||…months after date…月后付款 AwU c{h l<  
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见票后…月付款…months after sight||…months sight V wVQ|UH  
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单张汇票sola of exchange||sole of exchange :KSor}t  
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远期汇票usance bill||bill at usance ;{f??G  
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长期汇票long bill 'd #\7J>d  
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短期汇票short bill z5` 8G =A  
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逾期汇票overdue bill K- I\P6R`  
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宽限日期days of grace 5m^Hi} S _  
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邮汇postal order||postal note (Am.)||post office order||money order a,~D+s;^  
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本票promissory note (P/N) V+O0k: o  
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押汇负责书||押汇保证书letter of hypothecation 6KEykw j  
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副保||抵押品||付属担保物collateral security > X[|c"l.  
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担保书trust receipt||letter of indemnity %9T~8L @.  
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承兑||认付acceptance N^ h |h  
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单张承兑general acceptance C}mYt/  
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有条件承兑qualified acceptance $A;7Em  
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附条件认付conditional acceptance 4llD6&%  
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部分认付partial acceptance   `FA) om  
    
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