[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]

      2011年注册会计师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。   ]mdO3P  
会计报表statement of account D'Y=}I)8Dn  
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往来帐目account current =+"=|cQ  
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现在往来帐||存款额current accout B0dv_'L}L  
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销货帐account sales !bQqzny$R  
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共同计算帐项joint account .XPPd?R  
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未决帐项outstanding account )Oix$B!-  
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贷方帐项credit account||creditor account At)\$GJ  
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借方帐项debit account||debtor account gQ=l\/H  
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应付帐||应付未付帐account payable UMj8<Lq)j  
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应收帐||应收未收帐account receivable %w#8t#[,6  
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新交易||新帐new account $0P7^4)w:  
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未决帐||老帐old account r9!,cs  
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现金帐cash account
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流水帐running account |rwx;+  
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暂记帐||未定帐suspense account meArS*d  
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过期帐||延滞帐overdue account||pastdue account 7Kn}KO!Y8  
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杂项帐户sundry account @nxpcHj  
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详细帐单||明细表detail account 9Z lfY1=  
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呆帐bad account ).8NZ Aj
 
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会计项目title of account cxc-|Xori  
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会计薄||帐薄account-book }
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营业报告书||损益计算表account of budiness||business report Z:.*fs5  
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借贷细帐||交验帐account rendered .'zcD^  
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明细帐account stated m e2$ R>@  
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与…银行开立一户头to open an account with YWhp4`m  
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与…银行建立交易to keep account with oL -udH  
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继续记帐to keep account >N-l2?rE  
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与…有交易to have an account with XU6SYC"t%~  
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作成会计帐||有往来帐项to make out an account with Cp^`-=r+  
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清算||清理债务to make up an account y;=/S?L
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清洁帐目||与…停止交易to close ones account with {\55\e/C,  
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结帐to close an account >;+q,U}  
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清理未付款to ask an account||to demand an account /-&2>4I  
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结清差额to balance the account with q+W*?a)  
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清算to settle an account||to liquidate an account||to square an account \CrWKBL  
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审查帐目||监查帐目to audit an account 0X4I-xx#  
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检查帐目to examine an account I8VCR
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转入A的帐户to charge the amount to As account 0gH;y+\=*  
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以计帐方式付款to pay on account :5_394v  
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代理某人||为某人on ones account||on account of one m-lTXA(  
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为自己计算||独立帐目on ones own account ="de+S8W  
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由某人收益并负风险on ones account and risk||for ones account and risk Or:P*l  
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由某人负担for ones account||for account of one C sCH :>  
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按某人指示||列入某人帐户by order and for account of one Fil6;R  
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列入5月份帐目for May account ei(S&u<  
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编入某中帐项下to pass to the account of||to place to the account of R)6"P?h._4  
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寄出清算书to send in an account||to send in render an account v\D.j4%ij  
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支票薄cheque book \i3)/sZ?l  
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支票陈票人cheque drawer E _\V^  
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持票人cheque holder i?f;C_w  
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不记名支票cheque to bearer||bearer cheque 3 J5
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记名支票||认人支票cheque to order 6[-[6%o#z  
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到期支票antedated cheque US\h,J\Ju  
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未到期支票postdated cheque B_*Ayk   
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保付支票certified cheque V=<AI.Z:w  
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未获兑现支票，退票returned cheque :QC |N@C  
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横线支票crossed cheque R{pF IyR  
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普通横线general crossing L%+mD$@u  
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特别横线special crossing GP;N1/=  
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空白支票blank cheque w~yC^`  
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失效支票，过期支票stale cheque Z\cD98B#
 
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普通支票open cheque P3nBxw"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ("{"8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >P]gjYN  
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支票换现金||兑现to cash a cheque I?^(j;QpS  
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清理票款to clear a cheque x P/q[7>#Q  
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保证兑现to certify a cheque *+nw%gZG  
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填写支票数额to fill up a cheque i,S1|R  
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支票上划线to cross a cheque WdlGnFAWh  
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开发支票to make out a cheque k>7bPR5Mw  
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签发支票，开立支票to draw a cheque||to issue a cheque xVgm 9s$"c  
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透支支票to overdraw a cheque maN2(1hz  
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背书支票to endorse a cheque &9|L Z9K  
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请付票款||清付票款to pay a cheque||to honour a cheque nO!&;E&  
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支票退票to dishonour a cheque [0aC]XQZ  
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拒付支票to refuse a cheque <U1T_fiBoc  
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拒付支票to stop payment of a cheque q6w)zTpJGJ  
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提示要求付款to present for payment 3Ovx)qKxd  
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见票即付持票人payable to bearer /e|Lw4$@S  
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支付指定人payable to order #v<`|_  
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已过期||无效out of date||stale XsQ81j.  
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请给出票人R/D||refer to drawer _:=\h5}8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d"06 gp  
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文字与数字不一致words and figures differ =eUKpYI  

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支票 I`X!M!dB)  
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时间已过account closed _ia&|#n  
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更改处应加盖印章alterations require initials zKGZg>q  
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时间已过effects not cleared G\dPGPPM  
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停止付款payment stopped .1RQ}Ro,<  
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支票毁损cheque mutilated &uRT/+18W3  
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汇款||寄钱to remit||to send money  ~deS*  
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寄票供取款||支票支付to send a cheque for payment yO7y`;Q(sF  
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寄款人a remitter nMzt_IlI  
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收款人a remittee DZ2gnRg  
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国外汇票foreign Bill !9PAfi?  
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国内汇票inland Bill Nmz5:Rq  
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跟单汇票documentary bill w/o^OjwQ  
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空头汇票accommodation bill }||p#R@?  
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原始汇票original bill ,= ApnNUgX  
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改写||换新票据renewed bill plB8iN`x<  
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即期汇票sight bill||bill on demand ];Noe 9o  
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…days after date||…days after date…日后付款 4h!yh2c..  
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…months after date||…months after date…月后付款 ,)xtl`fc  
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见票后…日付款…days after sight||…days sight [C4{C4TX  
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见票后…月付款…months after sight||…months sight #@BhGB`9Qt  
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同组票据set of bills /1/'zF&R-  
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单张汇票sola of exchange||sole of exchange RjUrpS[I  
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远期汇票usance bill||bill at usance 9s5s;ntz"  
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长期汇票long bill 3+'vNc  
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短期汇票short bill [Y`E"1f2  
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逾期汇票overdue bill VSUWX1k4%  
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宽限日期days of grace E]vox~xK>  
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电汇telegraphic transfer （T.T） J0&-UnJ  
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邮汇postal order||postal note （Am.）||post office order||money order /: -&b#+  
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本票promissory note （P/N） be-HF;lZe'  
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押汇负责书||押汇保证书letter of hypothecation dhP")@3K;p  
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副保||抵押品||付属担保物collateral security hd/'>]  
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担保书trust receipt||letter of indemnity .*"KCQGOgM  
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承兑||认付acceptance `DG
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单张承兑general acceptance 9RSvi Ii$  
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有条件承兑qualified acceptance Mg}/gO%o  
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附条件认付conditional acceptance aS>cXJ;=  
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部分认付partial acceptance   /Wl8Jf7'