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注册会计师考试必备——常见英语单词辅导

来源:233网校 2008年2月28日
  存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds

  文字与数字不一致words and figures differ

  支票时间已过account closed   更改处应加盖印章alterations require initials

  时间已过effects not cleared   停止付款payment stopped

  支票毁损cheque mutilated  汇款||寄钱to remit||to send money

  寄票供取款||支票支付to send a cheque for payment

  寄款人a remitter  收款人a remittee  国外汇票foreign Bill

  国内汇票inland Bill  跟单汇票documentary bill

  空头汇票accommodation bill  原始汇票original bill

  改写||换新票据renewed bill  即期汇票sight bill||bill on demand

  …days after date||…days after date…日后付款

  …months after date||…months after date…月后付款

  见票后…日付款…days after sight||…days sight

  见票后…月付款…months after sight||…months sight

  同组票据set of bills  单张汇票sola of exchange||sole of exchange

  远期汇票usance bill||bill at usance  长期汇票long bill

  短期汇票short bill  逾期汇票overdue bill

  宽限日期days of grace  电汇telegraphic transfer (T.T)

  邮汇postal order||postal note (Am.)||post office order||money order

  本票promissory note (P/N)

  押汇负责书||押汇保证书letter of hypothecation

  副保||抵押品||付属担保物collateral security

  担保书trust receipt||letter of indemnity

  承兑||认付acceptance  单张承兑general acceptance

  有条件承兑qualified acceptance  附条件认付conditional acceptance

  部分认付partial acceptance

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