[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。   zRDBl02v$T  
会计报表statement of account _+z5~6>  
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往来帐目account current %j9'HtjEa  
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现在往来帐||存款额current accout z Qtg]@S  
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销货帐account sales KrNu7/H  
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共同计算帐项joint account G|5M ~zP  
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未决帐项outstanding account  )L}6to  
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贷方帐项credit account||creditor account 6`$HBX%.K  
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借方帐项debit account||debtor account ~4YU  
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应付帐||应付未付帐account payable A*)G. o:  
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应收帐||应收未收帐account receivable O=c^Ak   
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新交易||新帐new account 4\*!]5i  
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未决帐||老帐old account cfn\De%.  
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现金帐cash account {%WQQs  
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流水帐running account =b+W*vUAw  
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暂记帐||未定帐suspense account k)+2+hX&>  
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过期帐||延滞帐overdue account||pastdue account *uJcB|KX  
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杂项帐户sundry account Qs24b   
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详细帐单||明细表detail account &%."$rC/0b  
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呆帐bad account EyJWi<  
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会计项目title of account 7A!E~/nSC  
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会计薄||帐薄account-book RRGo$  
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营业报告书||损益计算表account of budiness||business report #SNwSx&
 
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借贷细帐||交验帐account rendered 5[^pU$Y  
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明细帐account stated $LxfdSa  
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与…银行开立一户头to open an account with LQy`,-&  
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与…银行建立交易to keep account with +k@$C,A  
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继续记帐to keep account :Taequ k  
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与…有交易to have an account with ZM:!LkK  
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作成会计帐||有往来帐项to make out an account with tvh)N{j  
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清算||清理债务to make up an account . 4$SNzv3V  
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清洁帐目||与…停止交易to close ones account with "RZVv~BD  
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结帐to close an account !1g2'  
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清理未付款to ask an account||to demand an account RgF5w<Vd.  
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结清差额to balance the account with 5e>
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清算to settle an account||to liquidate an account||to square an account P, (#' W  
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审查帐目||监查帐目to audit an account !N, Oe<  
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检查帐目to examine an account Gw\-e;,  
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转入A的帐户to charge the amount to As account vMDX  
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以计帐方式付款to pay on account G
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代理某人||为某人on ones account||on account of one )Ha `>  
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为自己计算||独立帐目on ones own account X4- _l$j  
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由某人收益并负风险on ones account and risk||for ones account and risk C`p)S`d  
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按某人指示||列入某人帐户by order and for account of one 2}NWFM3C  
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列入5月份帐目for May account -uE2h[X|  
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编入某中帐项下to pass to the account of||to place to the account of E3p3DM0F$  
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寄出清算书to send in an account||to send in render an account J ejDF*Q  
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支票薄cheque book 0n'~wz"wB  
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支票陈票人cheque drawer  AU3Ou5  
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持票人cheque holder aMUy^
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记名支票||认人支票cheque to order B/iRR2h  
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到期支票antedated cheque |L@9q
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未到期支票postdated cheque s+=JT+g  
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保付支票certified cheque Ap{2*o  
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未获兑现支票，退票returned cheque rvdhfM!-A  
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横线支票crossed cheque 6X@]<R  
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普通横线general crossing V4('}Q!  
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特别横线special crossing aCL_cVOMR  
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空白支票blank cheque ""j(wUp-W  
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失效支票，过期支票stale cheque OT&mNE4  
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普通支票open cheque v{R:F  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]Z@+ |&@L  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9$9Pv%F:j  
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支票换现金||兑现to cash a cheque yM3]<~m  
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清理票款to clear a cheque (IbT5  
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保证兑现to certify a cheque 
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填写支票数额to fill up a cheque Q k`yK|(0=  
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支票上划线to cross a cheque mkfU fG&  
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开发支票to make out a cheque );LkEXC_'  
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签发支票，开立支票to draw a cheque||to issue a cheque xh7#\m_U8  
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透支支票to overdraw a cheque JRMe(,u  
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背书支票to endorse a cheque p;S<WJv k  
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请付票款||清付票款to pay a cheque||to honour a cheque K-$gTV  
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支票退票to dishonour a cheque d7xd"  
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拒付支票to refuse a cheque qb+vptg
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拒付支票to stop payment of a cheque l$%mZl  
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提示要求付款to present for payment 8oI)q4V  
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见票即付持票人payable to bearer nw3CI&Y`  
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已过期||无效out of date||stale mZVYgJQ[  
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请给出票人R/D||refer to drawer 56Q9RU(M  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds jI$}\*g  
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文字与数字不一致words and figures differ cGw*edgp6  
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支票 n237%LH[  
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更改处应加盖印章alterations require initials ZFy>Z:&S,  
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时间已过effects not cleared dB7E&"f  
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停止付款payment stopped v~:$]a8  
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支票毁损cheque mutilated 372ewh3'  
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汇款||寄钱to remit||to send money :0Nd4hA  
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寄票供取款||支票支付to send a cheque for payment T`46\KkN  
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寄款人a remitter i*j[j~2>C;  
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收款人a remittee Y7)YJI  
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国外汇票foreign Bill { hUbK+dKZ  
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国内汇票inland Bill b w5|gmO  
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跟单汇票documentary bill w5|az6wZB!  
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空头汇票accommodation bill ]J)WcM:  
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原始汇票original bill 39?iX'*p
 
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改写||换新票据renewed bill '6u;KIG
 
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即期汇票sight bill||bill on demand rixNz@p'%  
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…days after date||…days after date…日后付款 y1^<!I  
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…months after date||…months after date…月后付款 {$4fRxj  
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见票后…日付款…days after sight||…days sight "YHqls}c  
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见票后…月付款…months after sight||…months sight d@pD5n=m;  
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同组票据set of bills # 9Z];
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单张汇票sola of exchange||sole of exchange fb4/LVg'J  
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远期汇票usance bill||bill at usance uG&xtN8  
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长期汇票long bill &(-+?*A`E  
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短期汇票short bill aGx`ec*t  
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逾期汇票overdue bill q5YgKz?IC  
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宽限日期days of grace G+[hE|L ~y  
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电汇telegraphic transfer （T.T） Q3u P 7j  
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邮汇postal order||postal note （Am.）||post office order||money order :% )va  
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本票promissory note （P/N） 2G<\Wz  
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押汇负责书||押汇保证书letter of hypothecation h7f&7v  
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副保||抵押品||付属担保物collateral security w,> ceu/  
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担保书trust receipt||letter of indemnity _so\h.lt  
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承兑||认付acceptance ?8X;F"Ba  
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单张承兑general acceptance ER<LP@3k  
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有条件承兑qualified acceptance ~VYZu=p
 
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附条件认付conditional acceptance 4<[,"<G~3  
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部分认付partial acceptance   89o&KF]