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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。   dm}1"BU<  
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往来帐目account current K+|XI|1p  
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现在往来帐||存款额current accout -r,v3n  
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共同计算帐项joint account f?:=@35  
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借方帐项debit account||debtor account +EjXoW7V  
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应付帐||应付未付帐account payable C$0u-Nx8  
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结清差额to balance the account with `?Q p>t  
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审查帐目||监查帐目to audit an account WSHPh hM  
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以计帐方式付款to pay on account |[>@Kk4  
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按某人指示||列入某人帐户by order and for account of one *1dDs^D#|  
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寄出清算书to send in an account||to send in render an account Y 2 @8B6  
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不记名支票cheque to bearer||bearer cheque YT\@fgBt  
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记名支票||认人支票cheque to order WK>F0xMs1  
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到期支票antedated cheque Mbi]EZ  
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未到期支票postdated cheque \ |;\  
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保付支票certified cheque PMzPj,  
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未获兑现支票,退票returned cheque U&5* >fd=  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount *H>rvE.K?  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges V~J5x >O  
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支票换现金||兑现to cash a cheque (\V i _  
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签发支票,开立支票to draw a cheque||to issue a cheque sE1cvAw9l  
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请付票款||清付票款to pay a cheque||to honour a cheque {4"V)9o-1>  
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支票毁损cheque mutilated gF6> /  
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寄票供取款||支票支付to send a cheque for payment ~(kEGEF  
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原始汇票original bill Y RZ\nun  
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改写||换新票据renewed bill =VC18yA  
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即期汇票sight bill||bill on demand X[ tt'5  
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…days after date||…days after date…日后付款 j~v`q5X  
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…months after date||…months after date…月后付款 c^}G=Z1@  
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见票后…月付款…months after sight||…months sight 7F<{ Qn  
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逾期汇票overdue bill 21TR_0g&<  
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邮汇postal order||postal note (Am.)||post office order||money order B:h<iU:'D  
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本票promissory note (P/N) <::lfPP  
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担保书trust receipt||letter of indemnity G*IP?c>=  
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承兑||认付acceptance 5x+]uABE  
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单张承兑general acceptance 4Ly>x>b<  
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有条件承兑qualified acceptance ko9}?qs  
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附条件认付conditional acceptance ^fsMf B  
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部分认付partial acceptance   ,D{7=mDVm  
    
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