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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。   4+uAd"  
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销货帐account sales gE%-Pf~  
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借方帐项debit account||debtor account <@JK;qm>S  
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借贷细帐||交验帐account rendered kY?w] lS)t  
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结清差额to balance the account with l M a||  
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清算to settle an account||to liquidate an account||to square an account W . dm1  
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由某人负担for ones account||for account of one D[R<H((  
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按某人指示||列入某人帐户by order and for account of one K~aI Y0=<  
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寄出清算书to send in an account||to send in render an account L(i*v5?  
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记名支票||认人支票cheque to order I4Ys ,n  
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到期支票antedated cheque !S[8w9q  
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未到期支票postdated cheque 7B$iM,}.b  
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保付支票certified cheque oY:6a  
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未获兑现支票,退票returned cheque M ?4)U"_VE  
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空白支票blank cheque \~1M\gZP  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount >tnQuFKg]  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges hm>JBc:n-  
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保证兑现to certify a cheque xGTVC=q  
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支票上划线to cross a cheque )isz }?Dj  
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开发支票to make out a cheque F8mS5oB|^  
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签发支票,开立支票to draw a cheque||to issue a cheque V:HxRMF2X  
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背书支票to endorse a cheque :_9MS0  
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请付票款||清付票款to pay a cheque||to honour a cheque `o|Y5wQ@  
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支票退票to dishonour a cheque Y$JGpeq8w  
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拒付支票to refuse a cheque 0F48T<i  
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拒付支票to stop payment of a cheque T0HNld  
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提示要求付款to present for payment Q)]C~Q  
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请给出票人R/D||refer to drawer $.+_f,tU  
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时间已过account closed wS7nTZfw  
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支票毁损cheque mutilated w|1O-k`  
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寄票供取款||支票支付to send a cheque for payment P]O=K  
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原始汇票original bill 80`$F{xcX  
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改写||换新票据renewed bill eco&!R[G  
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即期汇票sight bill||bill on demand tj*/%G{Y  
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…days after date||…days after date…日后付款 $:\`E 56\  
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见票后…月付款…months after sight||…months sight wpN3-D  
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单张汇票sola of exchange||sole of exchange 5lJL[{  
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逾期汇票overdue bill 6>rz=yAM_  
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本票promissory note (P/N) /\-}-"dm  
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押汇负责书||押汇保证书letter of hypothecation 5uQ+'*xN%  
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副保||抵押品||付属担保物collateral security z+Fu{<#(  
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担保书trust receipt||letter of indemnity ]dNNw`1\V  
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承兑||认付acceptance -fFtHw:kHh  
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单张承兑general acceptance kh.P)h'9  
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有条件承兑qualified acceptance n46!H0mJ  
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附条件认付conditional acceptance 85G-`T  
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部分认付partial acceptance   (o B4*  
    
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