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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。   h-<+Pjc  
会计报表statement of account -50|r;a  
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往来帐目account current 8$1<N  
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销货帐account sales (i {  
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未决帐项outstanding account (R{W Jjj  
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贷方帐项credit account||creditor account p9 %7h.  
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借方帐项debit account||debtor account G>"w$Us  
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应付帐||应付未付帐account payable PC/ Oo~Gx  
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应收帐||应收未收帐account receivable S -GcH  
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过期帐||延滞帐overdue account||pastdue account rOHU)2  
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杂项帐户sundry account -{n2^vvF  
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结清差额to balance the account with M'(4{4rC  
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清算to settle an account||to liquidate an account||to square an account [<0\v<{`L  
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未到期支票postdated cheque >dU.ic?19  
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保付支票certified cheque &'{?Y;A  
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普通支票open cheque *<rBV`AP  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount lQ!)0F  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 8*\PWl  
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签发支票,开立支票to draw a cheque||to issue a cheque c^a D r  
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请付票款||清付票款to pay a cheque||to honour a cheque ? ^l{t4  
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支票毁损cheque mutilated S<+/Ep 2  
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汇款||寄钱to remit||to send money < mb.F-8  
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即期汇票sight bill||bill on demand q<YteuZJ,  
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…days after date||…days after date…日后付款 }),tk?\  
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…months after date||…months after date…月后付款 @quNVx(y  
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短期汇票short bill iH& Izv  
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押汇负责书||押汇保证书letter of hypothecation x J>U_Gd  
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担保书trust receipt||letter of indemnity e&zZr]vs]l  
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承兑||认付acceptance W'x/Kg,w-  
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单张承兑general acceptance !E<y:$eH:  
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有条件承兑qualified acceptance LIYj__4=|  
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附条件认付conditional acceptance Tg|0!0qD]F  
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部分认付partial acceptance   33dHTV  
    
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