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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。   ?Cu#(  
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借方帐项debit account||debtor account 'Y"q=@Ei9  
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借贷细帐||交验帐account rendered '5{gWV`  
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结清差额to balance the account with 1H{J T op  
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清算to settle an account||to liquidate an account||to square an account B[epI3 R  
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审查帐目||监查帐目to audit an account xN'$ Yh  
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检查帐目to examine an account C[6} 8J|  
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寄出清算书to send in an account||to send in render an account "!+gA&  
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记名支票||认人支票cheque to order D"J',YN$  
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到期支票antedated cheque DY -5(6X  
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未到期支票postdated cheque B*N1)J\5  
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保付支票certified cheque .4p3~r?=S  
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未获兑现支票,退票returned cheque @@)2 12  
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空白支票blank cheque 5J10S  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 7l D-|yx  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges K:wI'N"N  
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保证兑现to certify a cheque +$h  
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开发支票to make out a cheque gcJ!_KZK  
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签发支票,开立支票to draw a cheque||to issue a cheque x:|Y)Dn\  
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透支支票to overdraw a cheque kT% wt1T4  
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背书支票to endorse a cheque a`xq h2P  
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请付票款||清付票款to pay a cheque||to honour a cheque wA) Hot  
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拒付支票to refuse a cheque ,eXtY}E  
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拒付支票to stop payment of a cheque 79\ wjR!T  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =L6#=7hcl  
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支票毁损cheque mutilated %X}ZX|{O  
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汇款||寄钱to remit||to send money yR}. Xq/  
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国内汇票inland Bill ('J/Ww<  
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空头汇票accommodation bill h>Kx  
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原始汇票original bill 5epI'D  
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改写||换新票据renewed bill r&=ulg  
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即期汇票sight bill||bill on demand c r=Q39{  
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…days after date||…days after date…日后付款 A|b iO z  
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…months after date||…months after date…月后付款 zCs34=3 D[  
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见票后…日付款…days after sight||…days sight 0aT:Gy;  
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见票后…月付款…months after sight||…months sight aIgexi,  
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同组票据set of bills "LlpZtw  
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长期汇票long bill (bm^R-SbB  
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邮汇postal order||postal note (Am.)||post office order||money order R*GBxJaw  
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本票promissory note (P/N) )qx;/=D  
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押汇负责书||押汇保证书letter of hypothecation cfmLErkp  
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副保||抵押品||付属担保物collateral security ge`GQ>  
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担保书trust receipt||letter of indemnity Cl '$*h  
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承兑||认付acceptance OROvy  
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单张承兑general acceptance LqYyIbsvf  
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有条件承兑qualified acceptance \me5"ZU  
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部分认付partial acceptance   Z,"4f*2  
    
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