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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。   hO{@!H$l  
会计报表statement of account alHwN^GhP  
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往来帐目account current .7E-  
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现在往来帐||存款额current accout NF&\<2kX  
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未决帐项outstanding account [k."R@?  
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借方帐项debit account||debtor account @&E E/j^  
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应付帐||应付未付帐account payable 8yztVdh  
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过期帐||延滞帐overdue account||pastdue account EQ=Enw1[  
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借贷细帐||交验帐account rendered wh~~g qi9  
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结清差额to balance the account with 7)a=B! 8M  
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清算to settle an account||to liquidate an account||to square an account Ia(A&Za  
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审查帐目||监查帐目to audit an account @L~y%#  
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检查帐目to examine an account h`vM+,I  
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由某人负担for ones account||for account of one OIoAqt  
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列入5月份帐目for May account Dho~6K }"  
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寄出清算书to send in an account||to send in render an account Cr[#D$::`  
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保付支票certified cheque omY?`(=  
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普通支票open cheque F )tNA?p)  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges tF'67,~W  
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签发支票,开立支票to draw a cheque||to issue a cheque 1k7E[G~G|  
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改写||换新票据renewed bill ~4fUaMT  
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即期汇票sight bill||bill on demand 6V-u<FJ  
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见票后…月付款…months after sight||…months sight 0gTv:1F /  
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宽限日期days of grace b1TIVK3m  
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邮汇postal order||postal note (Am.)||post office order||money order u4#YZOiY)A  
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本票promissory note (P/N) S;0z%$y  
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押汇负责书||押汇保证书letter of hypothecation R 7h^ @  
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副保||抵押品||付属担保物collateral security ) 2 lB  
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担保书trust receipt||letter of indemnity (_%l[:o6  
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承兑||认付acceptance ds9U9t  
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单张承兑general acceptance ZO!h!2 *  
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有条件承兑qualified acceptance s~QIs  
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附条件认付conditional acceptance M"Af_Pbx  
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部分认付partial acceptance   H:EK&$sU  
    
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