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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。   +[ItkfSod!  
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往来帐目account current b5DrwX{Ff  
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现在往来帐||存款额current accout K +~v<F  
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销货帐account sales {<kG{i/  
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借方帐项debit account||debtor account $]kg_l)  
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应付帐||应付未付帐account payable bSf(DSqx  
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应收帐||应收未收帐account receivable \'Ta8  
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杂项帐户sundry account >u5g?yzw  
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营业报告书||损益计算表account of budiness||business report 19F ;oFp  
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借贷细帐||交验帐account rendered m']9Q3-  
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结帐to close an account $hh+0hs  
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清理未付款to ask an account||to demand an account di7A/ B  
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结清差额to balance the account with s(teQ\  
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清算to settle an account||to liquidate an account||to square an account "tqnx?pM  
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审查帐目||监查帐目to audit an account Di:{er(p  
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由某人负担for ones account||for account of one + ~ "5!  
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列入5月份帐目for May account b?8)7.{F{  
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寄出清算书to send in an account||to send in render an account i)M EK#{  
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记名支票||认人支票cheque to order 2' ] KTHm  
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到期支票antedated cheque `XKVr  
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未到期支票postdated cheque AXPMnbUS  
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保付支票certified cheque G8J*Wnwu[K  
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未获兑现支票,退票returned cheque (Un_!)  
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横线支票crossed cheque yN6>VD{F  
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普通支票open cheque cLVeT  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount u8GMUN  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges XolZonJr  
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开发支票to make out a cheque ;4 N;D  
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签发支票,开立支票to draw a cheque||to issue a cheque pvmC$n^zc  
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透支支票to overdraw a cheque aaD;jxT&M|  
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背书支票to endorse a cheque lz1 wO5%h  
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请付票款||清付票款to pay a cheque||to honour a cheque e=O,B8)_  
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拒付支票to stop payment of a cheque z[Xd%mhjO  
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支票毁损cheque mutilated Y 0d<~*  
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寄票供取款||支票支付to send a cheque for payment (k5We!4[1  
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改写||换新票据renewed bill rI= v  
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即期汇票sight bill||bill on demand .k,1f*%  
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…days after date||…days after date…日后付款 Zn&, t &z  
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…months after date||…months after date…月后付款 Aydm2!l1  
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见票后…月付款…months after sight||…months sight zMj#KA1  
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单张汇票sola of exchange||sole of exchange |v \_@09=  
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长期汇票long bill \n$u)Xj~6^  
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短期汇票short bill 1;C+$  
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逾期汇票overdue bill N*"p|yhd]  
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宽限日期days of grace k_sg ?(-!o  
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电汇telegraphic transfer (T.T) E0Y-7&Fv  
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邮汇postal order||postal note (Am.)||post office order||money order @Fluc,Il  
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本票promissory note (P/N) W ?qmp|YD  
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押汇负责书||押汇保证书letter of hypothecation {t0 ) q  
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副保||抵押品||付属担保物collateral security !zkZQ2{Wn  
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担保书trust receipt||letter of indemnity :K-~fA%kt?  
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承兑||认付acceptance /LvRP yj@  
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单张承兑general acceptance bL'aB{s  
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有条件承兑qualified acceptance %+j8["VEC  
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附条件认付conditional acceptance L;*ljZ^c  
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部分认付partial acceptance   l5zS  
    
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