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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。   Mpx/S<Z  
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往来帐目account current  7 Yv!N  
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现在往来帐||存款额current accout E)YVfM  
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销货帐account sales 6* r cR]  
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未决帐项outstanding account 3o8\/-*<  
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贷方帐项credit account||creditor account hLuJWjCV  
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借方帐项debit account||debtor account y lL8+7W  
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杂项帐户sundry account G+C} <S}  
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借贷细帐||交验帐account rendered wzbz }P>  
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结清差额to balance the account with ~d&'Lp[3  
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清算to settle an account||to liquidate an account||to square an account K?$ 9N}+  
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列入5月份帐目for May account NTXws 4'D  
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寄出清算书to send in an account||to send in render an account  u!=]zW%  
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不记名支票cheque to bearer||bearer cheque "6|'& 6&  
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记名支票||认人支票cheque to order NKIkd  
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到期支票antedated cheque $S"zxEJJ Y  
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未到期支票postdated cheque 8yJk81 gY  
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保付支票certified cheque Z(Ls#hp  
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横线支票crossed cheque 6832N3=  
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空白支票blank cheque 2-B8>-   
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount L 52z  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 0$dY;,Q.  
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支票上划线to cross a cheque m:o$|7r  
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开发支票to make out a cheque E"vi+'(v  
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签发支票,开立支票to draw a cheque||to issue a cheque =dJEcC_J  
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背书支票to endorse a cheque Sr-^faL  
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请付票款||清付票款to pay a cheque||to honour a cheque  7qdl,z  
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支票退票to dishonour a cheque Bk(XJAjY  
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拒付支票to refuse a cheque l<:)rg^,  
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拒付支票to stop payment of a cheque $+yQ48Wq  
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停止付款payment stopped [Y~s  
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支票毁损cheque mutilated (!=aRC.-  
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汇款||寄钱to remit||to send money d8I:F9  
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寄票供取款||支票支付to send a cheque for payment ?5gpk1  
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跟单汇票documentary bill s9>!^MzBK  
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空头汇票accommodation bill jyr#e  
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原始汇票original bill t"fD"Xpj  
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改写||换新票据renewed bill IF1}}[Ht  
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即期汇票sight bill||bill on demand yW 3h_08  
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…days after date||…days after date…日后付款 J;dFmZOk  
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…months after date||…months after date…月后付款 +fN0> @s  
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见票后…日付款…days after sight||…days sight @$]h[   
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见票后…月付款…months after sight||…months sight p(Mv^ea  
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同组票据set of bills 9tO_hhEQ@  
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单张汇票sola of exchange||sole of exchange tN~{Mt$-W  
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长期汇票long bill `0D+ x  
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短期汇票short bill ZfU_4Pl->  
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逾期汇票overdue bill !wgj$5Rw.  
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宽限日期days of grace _[ x(p6Xp  
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电汇telegraphic transfer (T.T) S`::f(e  
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邮汇postal order||postal note (Am.)||post office order||money order IX}l)t[:(  
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本票promissory note (P/N) B?jF1F!9  
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押汇负责书||押汇保证书letter of hypothecation &IcDUr]L  
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副保||抵押品||付属担保物collateral security ]n{2cPx5d  
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担保书trust receipt||letter of indemnity V1ug.Jv^  
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承兑||认付acceptance :!%oQQO  
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单张承兑general acceptance Ct B> s7  
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有条件承兑qualified acceptance ?B-aj  
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附条件认付conditional acceptance \UXQy{Ex  
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部分认付partial acceptance   ]Y3ALQr!  
    
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