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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。   PB }$.8  
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共同计算帐项joint account dcXtT3,kpX  
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未决帐项outstanding account EH4WR /x  
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贷方帐项credit account||creditor account K z^aW  
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借方帐项debit account||debtor account y/kCzDT,  
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结清差额to balance the account with ;rk}\M$+  
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记名支票||认人支票cheque to order 9|#h )*  
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到期支票antedated cheque h` n>6I  
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未到期支票postdated cheque ^ 5GS !u"  
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保付支票certified cheque Pu*st=KGB  
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未获兑现支票,退票returned cheque c85B-/  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount >|rL0  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges z&- `<uV~  
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停止付款payment stopped ;i\i+:=  
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支票毁损cheque mutilated 5{j1<4zxR  
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汇款||寄钱to remit||to send money F~&bgl[YZ  
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原始汇票original bill }f?$QSF  
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改写||换新票据renewed bill W; P8=q  
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…days after date||…days after date…日后付款 ckykRqk}  
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…months after date||…months after date…月后付款 !Z]#1"A8  
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见票后…日付款…days after sight||…days sight 9EHhVi  
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见票后…月付款…months after sight||…months sight |Y"nZK,  
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长期汇票long bill ^-nL!> FYY  
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短期汇票short bill qL2!\zt>g  
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宽限日期days of grace {HO,d{{  
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本票promissory note (P/N) X*w7q7\8-:  
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副保||抵押品||付属担保物collateral security %w#z   
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担保书trust receipt||letter of indemnity tP1znJh>y  
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承兑||认付acceptance PR3i}y>  
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单张承兑general acceptance uCHM  
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有条件承兑qualified acceptance f"-3'kqo  
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附条件认付conditional acceptance uquY z_2  
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部分认付partial acceptance   GdM|?u&s"  
    
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