[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。   4'faE="1)S  
会计报表statement of account PvKG
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往来帐目account current \^1^|a"  
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现在往来帐||存款额current accout n%r>W^2j  
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销货帐account sales (~@.9&cBD  
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共同计算帐项joint account THl:>s  
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未决帐项outstanding account &" u(0q  
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贷方帐项credit account||creditor account %g*nd#wG  
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借方帐项debit account||debtor account I N @ ~~  
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应付帐||应付未付帐account payable N+V#=Uy  
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应收帐||应收未收帐account receivable r E1ouz!D  
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新交易||新帐new account E.yFCa L  
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未决帐||老帐old account Eoz/]
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现金帐cash account w2$ L;q  
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流水帐running account x1 LI&  
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暂记帐||未定帐suspense account Ev#,}l+  
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过期帐||延滞帐overdue account||pastdue account yyPj!<.MGP  
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杂项帐户sundry account 7|Qb}[s  
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详细帐单||明细表detail account C#&b`  
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呆帐bad account EZQ!~  
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会计项目title of account v@X[0J_8  
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会计薄||帐薄account-book LGy!{c  
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营业报告书||损益计算表account of budiness||business report 8W.-Y|[5?  
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借贷细帐||交验帐account rendered H]lD*3b  
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明细帐account stated Yk V-]%c  
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与…银行开立一户头to open an account with qmpU{fs  
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与…银行建立交易to keep account with r,Pu-bhF  
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继续记帐to keep account VM ny>g&3  
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与…有交易to have an account with I=`efc]T  
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作成会计帐||有往来帐项to make out an account with zPoIs@  
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清算||清理债务to make up an account Y|i!\Ae  
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清洁帐目||与…停止交易to close ones account with D&)gcO`\  
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结帐to close an account 1z(y>`ZBq  
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清理未付款to ask an account||to demand an account xH8nn3U  
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结清差额to balance the account with _zO,VL  
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清算to settle an account||to liquidate an account||to square an account \bb,gRfP  
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审查帐目||监查帐目to audit an account 1<qq69x  
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检查帐目to examine an account L*VGdZ
 
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转入A的帐户to charge the amount to As account B: uW(E  
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以计帐方式付款to pay on account >[Q(!Ai  
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代理某人||为某人on ones account||on account of one 4oOe  
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为自己计算||独立帐目on ones own account ou-5iH?  
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由某人收益并负风险on ones account and risk||for ones account and risk 8c3X9;a  
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由某人负担for ones account||for account of one t/S~CIA  
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按某人指示||列入某人帐户by order and for account of one S3j/(BG  
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列入5月份帐目for May account P/Sv^d5=e  
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编入某中帐项下to pass to the account of||to place to the account of C`knFGb  
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寄出清算书to send in an account||to send in render an account S)$ES6]9/  
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支票薄cheque book w>VM--  
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支票陈票人cheque drawer r"U$udwjg  
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持票人cheque holder kfA%
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不记名支票cheque to bearer||bearer cheque 3=5+NJ'8  
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记名支票||认人支票cheque to order bv$)^  
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到期支票antedated cheque *]O[ZjyOY  
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未到期支票postdated cheque Al' sY
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保付支票certified cheque ],&WA?>G  
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未获兑现支票，退票returned cheque JyYg)f  
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横线支票crossed cheque Nm:nSqc  
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普通横线general crossing 44mYs`]  
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特别横线special crossing W<u63P  
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空白支票blank cheque X@5!I+u\L  
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失效支票，过期支票stale cheque 6|rqsk  
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普通支票open cheque <<@$0R
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |Ah26<&  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges aRC>pK.  
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支票换现金||兑现to cash a cheque qi.|oL9p  
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清理票款to clear a cheque 5 b( [1*  
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保证兑现to certify a cheque h3h2 KqM'  
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填写支票数额to fill up a cheque K@Twiw~rB  
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支票上划线to cross a cheque Ny/bNQS  
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开发支票to make out a cheque xO`w|k  
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签发支票，开立支票to draw a cheque||to issue a cheque U#gHc:$  
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透支支票to overdraw a cheque 36s[hg  
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背书支票to endorse a cheque ~Us1F=i_Q  
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请付票款||清付票款to pay a cheque||to honour a cheque h `d(?1  
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支票退票to dishonour a cheque g+hz>^Wg  
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拒付支票to refuse a cheque s03DL  
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拒付支票to stop payment of a cheque e,>L&9] ZI  
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提示要求付款to present for payment 12])``9  
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见票即付持票人payable to bearer _|D8~\y  
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支付指定人payable to order zkYlIUD  
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已过期||无效out of date||stale )p4o4aM  
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请给出票人R/D||refer to drawer Z7"8dlb  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n=MdbY/k(  
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文字与数字不一致words and figures differ N*$<K
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支票 C_dsYuQ5R  
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时间已过account closed aDb@u3X@  
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更改处应加盖印章alterations require initials 4,tMaQ  
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时间已过effects not cleared #`RYKQwB  
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停止付款payment stopped vC E$)z'"  
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支票毁损cheque mutilated R[LVx-e7'  
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汇款||寄钱to remit||to send money xr&wV0O'  
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寄票供取款||支票支付to send a cheque for payment @;qC% +^  
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寄款人a remitter *=ftg&  
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收款人a remittee 7Ro7/PT(  
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国外汇票foreign Bill ;!, ]}2w*X  
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国内汇票inland Bill 3:<+9X  
v\rOs+.s  
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跟单汇票documentary bill %\_I% yF  
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空头汇票accommodation bill n} GIf&  
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原始汇票original bill #jd?ocoY  
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改写||换新票据renewed bill tirw{[X0n  
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即期汇票sight bill||bill on demand M$FXDyr  
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…days after date||…days after date…日后付款 c[!e*n!y  
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…months after date||…months after date…月后付款 <3P?rcd,5K  
=ADAMP  
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见票后…日付款…days after sight||…days sight / Zz2=gDY  
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见票后…月付款…months after sight||…months sight p!' "hx  
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同组票据set of bills P{(m:`N  
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单张汇票sola of exchange||sole of exchange PH
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远期汇票usance bill||bill at usance }w8h^(+B  
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长期汇票long bill U~Ni2|}\C9  
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短期汇票short bill D: JGd$`  
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逾期汇票overdue bill v&H&+:<  
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宽限日期days of grace d#ld*\|  
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电汇telegraphic transfer （T.T） jJ55Az?t:  
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邮汇postal order||postal note （Am.）||post office order||money order CFul_qZ/e  
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)/ s9ty  
本票promissory note （P/N） px4Z  
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]d$) G4X1  
押汇负责书||押汇保证书letter of hypothecation YL PiK  
$23="Jcl  
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副保||抵押品||付属担保物collateral security ^o,@9GTs  
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担保书trust receipt||letter of indemnity _$cQAH0 E  
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承兑||认付acceptance IH>+P]+3"3  
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单张承兑general acceptance L x9`y t6  
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有条件承兑qualified acceptance v+
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附条件认付conditional acceptance &X|z(vSJ$  
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部分认付partial acceptance   X-n'?=