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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。   b2OwLt9  
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现在往来帐||存款额current accout k1<^Ept  
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贷方帐项credit account||creditor account L5bq\  
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借方帐项debit account||debtor account ga;n M#/  
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清算to settle an account||to liquidate an account||to square an account a/CY@V-  
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不记名支票cheque to bearer||bearer cheque m*14n_m'  
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记名支票||认人支票cheque to order 7\i> >  
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到期支票antedated cheque %/r:iD  
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未到期支票postdated cheque P\$%p-G  
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保付支票certified cheque vSo,,~ F  
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未获兑现支票,退票returned cheque =AX"'q  
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普通支票open cheque gvFCsVv<{  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount nNh5f]]  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges /z: mi  
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开发支票to make out a cheque ^,aI2vC  
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签发支票,开立支票to draw a cheque||to issue a cheque <,D*m+BWn  
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拒付支票to stop payment of a cheque 216$,4i  
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时间已过account closed h<TZJCt  
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即期汇票sight bill||bill on demand 5p[}<I{  
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…months after date||…months after date…月后付款 o:AfEoH"~  
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见票后…日付款…days after sight||…days sight z3+@[I$  
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见票后…月付款…months after sight||…months sight V%oZT>T3  
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本票promissory note (P/N) y}?|+/ dN  
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押汇负责书||押汇保证书letter of hypothecation bKQho31a'  
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副保||抵押品||付属担保物collateral security y{ ur'**l  
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担保书trust receipt||letter of indemnity =XP[3~  
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承兑||认付acceptance [9; @1I<x  
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单张承兑general acceptance *1)>He$qL  
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有条件承兑qualified acceptance [YDSS/  
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附条件认付conditional acceptance j ZXa R  
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部分认付partial acceptance   ula-o)S  
    
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