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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。   gS0,')w  
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往来帐目account current [) B@  
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现在往来帐||存款额current accout 4t"*)xy  
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销货帐account sales k$Nx6?8E  
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共同计算帐项joint account 1 / F<T  
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未决帐项outstanding account P DNt4=C  
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借方帐项debit account||debtor account + ;{rU&  
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过期帐||延滞帐overdue account||pastdue account 3e!a>Gl*  
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杂项帐户sundry account @pEO@bbg>  
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营业报告书||损益计算表account of budiness||business report [?K\ %]  
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借贷细帐||交验帐account rendered Eg- Mm4o  
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明细帐account stated "3KSmb   
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结清差额to balance the account with A%8`zR  
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清算to settle an account||to liquidate an account||to square an account 5! Mp#lO  
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审查帐目||监查帐目to audit an account `L[32B9  
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记名支票||认人支票cheque to order =R`2m  
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未到期支票postdated cheque /omVM u  
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保付支票certified cheque o 4wKu  
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未获兑现支票,退票returned cheque xbA2R4|  
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横线支票crossed cheque T+hW9pa)  
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空白支票blank cheque V" 73^  
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普通支票open cheque +/tD$  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount jL<.?HE  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges RZjR d  
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支票换现金||兑现to cash a cheque <[bDNe["?  
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清理票款to clear a cheque C Qebb:y  
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保证兑现to certify a cheque .IgQn |N  
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开发支票to make out a cheque VO9<:R  
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签发支票,开立支票to draw a cheque||to issue a cheque VF-d^AGt  
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拒付支票to stop payment of a cheque H Ow hl  
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支票毁损cheque mutilated B<o i,S  
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汇款||寄钱to remit||to send money _WkK%RYV  
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…days after date||…days after date…日后付款 9m#`56G`  
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…months after date||…months after date…月后付款 Yc9 M6=E^  
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见票后…日付款…days after sight||…days sight `T}e3l  
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长期汇票long bill c1Dhx,]ad  
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短期汇票short bill _< xU"8b"5  
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邮汇postal order||postal note (Am.)||post office order||money order +xB !T1p D  
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本票promissory note (P/N) HlLF<k~}  
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押汇负责书||押汇保证书letter of hypothecation BpRQG]L  
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担保书trust receipt||letter of indemnity Q:lSKf  
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承兑||认付acceptance 8gr&{-5  
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单张承兑general acceptance $]!uX&  
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有条件承兑qualified acceptance ct fKxGH  
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附条件认付conditional acceptance 0X~Dxs   
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部分认付partial acceptance   '&'? S  
    
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