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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。   =;{vfjj  
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往来帐目account current .cA[b  
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现在往来帐||存款额current accout '}c0:,5  
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共同计算帐项joint account `xkJ.,#Io  
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借方帐项debit account||debtor account }6eWdm!B  
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营业报告书||损益计算表account of budiness||business report U $X"W'  
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作成会计帐||有往来帐项to make out an account with go@UE2qw  
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结清差额to balance the account with hJ (Q^Z  
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寄出清算书to send in an account||to send in render an account )A:2y +  
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保付支票certified cheque ]vJZ v"ACn  
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未获兑现支票,退票returned cheque yaD<jc(O  
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空白支票blank cheque v1<gNb)`  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount &[,g `S0  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges =2uE\6Fl,  
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清理票款to clear a cheque W"Hjn/xSS  
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保证兑现to certify a cheque b9ysxuUdS  
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填写支票数额to fill up a cheque HX\@Qws  
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开发支票to make out a cheque vE/g{~[5  
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签发支票,开立支票to draw a cheque||to issue a cheque .vNfbYH(  
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背书支票to endorse a cheque d=WC1"  
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请付票款||清付票款to pay a cheque||to honour a cheque n>>hfxv(O!  
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拒付支票to refuse a cheque acB,u&  
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拒付支票to stop payment of a cheque ~c ;7me.  
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停止付款payment stopped k% In   
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支票毁损cheque mutilated 7Fy^K;V"  
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汇款||寄钱to remit||to send money =[1 W.Zt  
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改写||换新票据renewed bill r+lY9 l  
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即期汇票sight bill||bill on demand \`XJz{Lm]  
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…days after date||…days after date…日后付款 u>(Q& 25  
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…months after date||…months after date…月后付款 PO}Q8Q3  
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见票后…日付款…days after sight||…days sight c:$:j,i}  
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见票后…月付款…months after sight||…months sight \hq8/6=4s  
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单张汇票sola of exchange||sole of exchange 3jn@ [ m  
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远期汇票usance bill||bill at usance Q O?ha'Sl  
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长期汇票long bill /Z% ?;  
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短期汇票short bill %F4Q|  
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逾期汇票overdue bill >4VU  
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宽限日期days of grace %%Kg'{-:  
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电汇telegraphic transfer (T.T) IL=v[)en4  
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邮汇postal order||postal note (Am.)||post office order||money order pd;-z  
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本票promissory note (P/N) ^hHeH:@  
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副保||抵押品||付属担保物collateral security ) e2IT*7  
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担保书trust receipt||letter of indemnity #rpqt{m l  
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承兑||认付acceptance *D{/p/|[  
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单张承兑general acceptance cO RMR!  
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有条件承兑qualified acceptance BXo|CITso  
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附条件认付conditional acceptance ~0-764%  
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部分认付partial acceptance   bVeTseAG  
    
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