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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。   $]?pAqU\  
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现在往来帐||存款额current accout 3 a(SmM:  
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未决帐项outstanding account "j`T'%EV  
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贷方帐项credit account||creditor account ]nV_K}!w  
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借方帐项debit account||debtor account M2:3 k  
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应付帐||应付未付帐account payable f3,Xb ]h  
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与…银行建立交易to keep account with ZltY_5l  
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结清差额to balance the account with T8rf+B/.L  
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清算to settle an account||to liquidate an account||to square an account Fs EPM"&?h  
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记名支票||认人支票cheque to order UKx91a}g  
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未到期支票postdated cheque  7[55  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Dq Kk9s;6_  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges N|T%cdh:/  
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签发支票,开立支票to draw a cheque||to issue a cheque :z56!qU  
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汇款||寄钱to remit||to send money k>y68_  
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…days after date||…days after date…日后付款 c@u)m}V  
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见票后…月付款…months after sight||…months sight |lH~nU.*  
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长期汇票long bill G<.p".o4  
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押汇负责书||押汇保证书letter of hypothecation eK\ O>  
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担保书trust receipt||letter of indemnity V.J[Uwf  
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承兑||认付acceptance Pz3jc|Ga  
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单张承兑general acceptance E@QsuS2&  
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有条件承兑qualified acceptance (PU0\bGA  
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附条件认付conditional acceptance B]]_rl,  
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部分认付partial acceptance   PIP2(-{ai  
    
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