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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。   9xJtDdy-O  
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往来帐目account current _(m455HZ  
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销货帐account sales X4\T=Q?uLx  
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未决帐项outstanding account $;=^|I4E  
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贷方帐项credit account||creditor account &x*l{s[  
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借方帐项debit account||debtor account )R<93`q  
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过期帐||延滞帐overdue account||pastdue account X H !n{Of  
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会计项目title of account t > 64^nS  
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清洁帐目||与…停止交易to close ones account with cyI:dvg  
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结清差额to balance the account with sQ82(N7l  
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清算to settle an account||to liquidate an account||to square an account UO>S2 u  
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审查帐目||监查帐目to audit an account wOl]N2<  
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检查帐目to examine an account !ma'*X  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges uF<}zFS  
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保证兑现to certify a cheque ~C uJ$(9Y  
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签发支票,开立支票to draw a cheque||to issue a cheque ^h!}jvqE  
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请付票款||清付票款to pay a cheque||to honour a cheque $8}'h  
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拒付支票to refuse a cheque QmMA]Q  
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拒付支票to stop payment of a cheque <99/7>#  
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支票毁损cheque mutilated K|l}+:k  
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改写||换新票据renewed bill (_8.gS[  
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即期汇票sight bill||bill on demand M. % p'^5  
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…days after date||…days after date…日后付款 ot[ZFF\  
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…months after date||…months after date…月后付款 n|6G\99l+M  
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见票后…月付款…months after sight||…months sight CHZ/@g c  
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同组票据set of bills Xwdcy J!  
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单张汇票sola of exchange||sole of exchange /; d 5p  
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长期汇票long bill NK/y,f6  
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短期汇票short bill BYMdX J  
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逾期汇票overdue bill q4w]9b/  
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宽限日期days of grace \wsVO"/  
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电汇telegraphic transfer (T.T) Qs za,09  
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邮汇postal order||postal note (Am.)||post office order||money order J.Xh P_aT  
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本票promissory note (P/N) L~{(9J'(  
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押汇负责书||押汇保证书letter of hypothecation - K?lhu  
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副保||抵押品||付属担保物collateral security 3{|~'5*  
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担保书trust receipt||letter of indemnity q MrM^ ~  
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承兑||认付acceptance 'A.5T%n-  
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单张承兑general acceptance PkyX,mr#1  
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有条件承兑qualified acceptance ![ce }  
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附条件认付conditional acceptance )#i"hnYpQ  
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部分认付partial acceptance   +`gU{e,p  
    
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