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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。   _ v\=ag  
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现在往来帐||存款额current accout G (Fi  
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销货帐account sales !]7r>NS>  
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共同计算帐项joint account `~QS3zq  
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未决帐项outstanding account ax& ,  
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借方帐项debit account||debtor account vx /NG$  
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应付帐||应付未付帐account payable DYkNP: +  
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记名支票||认人支票cheque to order \@eaSa  
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未到期支票postdated cheque Ia%S=xU{=  
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保付支票certified cheque "0sk(kT  
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未获兑现支票,退票returned cheque 9l&4mt;+&<  
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横线支票crossed cheque ')82a49eA  
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空白支票blank cheque F&6Xo]?  
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失效支票,过期支票stale cheque CS\T@)@t  
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普通支票open cheque S @tpd'  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount r zO5 3\  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Dqg~g|(Q<  
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支票换现金||兑现to cash a cheque eUZvJTE  
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保证兑现to certify a cheque |4?O4QN  
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填写支票数额to fill up a cheque -V 'h>K  
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支票上划线to cross a cheque }35HKgqX  
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开发支票to make out a cheque F?*ko ,  
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签发支票,开立支票to draw a cheque||to issue a cheque #}|g8gh  
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透支支票to overdraw a cheque ZgH(,g,TU  
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背书支票to endorse a cheque YfZ96C[a  
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请付票款||清付票款to pay a cheque||to honour a cheque 7%F8   
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拒付支票to refuse a cheque K! e51P  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6tKCY(#oO+  
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空头汇票accommodation bill ?%A9}"q]  
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改写||换新票据renewed bill +oevNM  
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即期汇票sight bill||bill on demand SU C'o"  
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…days after date||…days after date…日后付款 WRov7  
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见票后…日付款…days after sight||…days sight r t0_[i  
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见票后…月付款…months after sight||…months sight r#'ug^^k$X  
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单张汇票sola of exchange||sole of exchange i_ e%HG  
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长期汇票long bill N 9W,p 2  
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宽限日期days of grace I0*N "07n  
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邮汇postal order||postal note (Am.)||post office order||money order #(QS5J&Qq  
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本票promissory note (P/N) =h xyR;  
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副保||抵押品||付属担保物collateral security r KYQ 8T  
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担保书trust receipt||letter of indemnity 1B gHkDW  
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承兑||认付acceptance R;pIi/yDRe  
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单张承兑general acceptance kZhd^H.  
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有条件承兑qualified acceptance c>3j $D+  
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附条件认付conditional acceptance q6b&b^r+H  
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部分认付partial acceptance   q&}+O  
    
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