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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。   T#^6u)  
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借方帐项debit account||debtor account .MPOUo/e  
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应收帐||应收未收帐account receivable 9U1!"/F  
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过期帐||延滞帐overdue account||pastdue account uV\#J{'*  
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营业报告书||损益计算表account of budiness||business report V6o,}o&-  
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借贷细帐||交验帐account rendered _z< q9:  
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结清差额to balance the account with "|H0 X#  
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清算to settle an account||to liquidate an account||to square an account *^]ba>  
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按某人指示||列入某人帐户by order and for account of one D`+'#%%x  
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列入5月份帐目for May account 0 @>3fR  
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寄出清算书to send in an account||to send in render an account `5 bHZ  
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未到期支票postdated cheque .,I^)8c  
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空白支票blank cheque EVX*YGxx6  
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普通支票open cheque TL'^@Y7X5  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ?> )(;Ir9  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges vf^`'  
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清理票款to clear a cheque O7,)#{  
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签发支票,开立支票to draw a cheque||to issue a cheque ;Gnk8lIsb  
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透支支票to overdraw a cheque xQU $E|I  
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请付票款||清付票款to pay a cheque||to honour a cheque 4s_|6{ANS  
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拒付支票to refuse a cheque J}?:\y<  
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拒付支票to stop payment of a cheque U l{{g$  
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支票毁损cheque mutilated +_"AF|  
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改写||换新票据renewed bill HY>zgf,0  
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即期汇票sight bill||bill on demand 0/TP`3$X#"  
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长期汇票long bill k< $(  
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短期汇票short bill .kc{)d*0K  
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逾期汇票overdue bill  ]6;G#  
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邮汇postal order||postal note (Am.)||post office order||money order ;7U"wI_~c  
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本票promissory note (P/N) L*zfZ&  
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副保||抵押品||付属担保物collateral security C *]XQ1F4  
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担保书trust receipt||letter of indemnity qJK-HF:#  
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承兑||认付acceptance , %A2wV  
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单张承兑general acceptance rq | >z.  
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有条件承兑qualified acceptance MrhJk   
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附条件认付conditional acceptance ZU.f)94u  
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部分认付partial acceptance   Y|L]#  
    
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