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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。   )\fAy  
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现在往来帐||存款额current accout LvP{"K;   
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未决帐项outstanding account d) V"tSC,  
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借方帐项debit account||debtor account :^ 9 sy  
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结清差额to balance the account with 1Sox@Ko  
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清算to settle an account||to liquidate an account||to square an account )&di c6r  
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审查帐目||监查帐目to audit an account z'a#lA.$}  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount cZ \#074u/  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges !tCw)cou  
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签发支票,开立支票to draw a cheque||to issue a cheque `^9 Zbwq  
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拒付支票to stop payment of a cheque >>rW-&  
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原始汇票original bill XC?H  
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改写||换新票据renewed bill \Wt&z,  
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即期汇票sight bill||bill on demand l2 gI2Cioa  
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…days after date||…days after date…日后付款 1Lqs>*  
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…months after date||…months after date…月后付款 VEpIAC4  
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见票后…日付款…days after sight||…days sight bp_3ETK]P  
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见票后…月付款…months after sight||…months sight cAVe(:k)  
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长期汇票long bill #0!C3it6c  
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短期汇票short bill (ter+rTv  
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逾期汇票overdue bill LwY_6[Ef  
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宽限日期days of grace cTRCQ+W6:  
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电汇telegraphic transfer (T.T) cv#H  
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本票promissory note (P/N) 8 eh C^Cg  
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副保||抵押品||付属担保物collateral security K =7 (=Y{  
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担保书trust receipt||letter of indemnity 1$Eiv8xd  
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承兑||认付acceptance y{v*iH<  
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单张承兑general acceptance (TnYUyFP`  
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有条件承兑qualified acceptance Y61E|:fV!  
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附条件认付conditional acceptance d]@9kG  
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部分认付partial acceptance   B<0lif|  
    
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