[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。   ,EE,W0/zzM  
会计报表statement of account EO_:C9=d{  
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往来帐目account current B$Z%_j&  
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现在往来帐||存款额current accout 2@A%;f0Q  
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销货帐account sales )V6Bzn}9  
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共同计算帐项joint account 3tt3:`g  
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未决帐项outstanding account $ouw*|<  
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贷方帐项credit account||creditor account _x2i=SFo*$  
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借方帐项debit account||debtor account |#G
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应付帐||应付未付帐account payable G0izZWc  
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应收帐||应收未收帐account receivable LwI A4$d  
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新交易||新帐new account %aB RL6  
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未决帐||老帐old account QF74'  
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现金帐cash account eJvNUBDSH  

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流水帐running account TpH-_ft  
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暂记帐||未定帐suspense account H5)8TR3La  
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过期帐||延滞帐overdue account||pastdue account y(fJ{k   
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杂项帐户sundry account LZI[5tA"  
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详细帐单||明细表detail account b$JrLZs$_  
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呆帐bad account TZ
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会计项目title of account NW4tQ;ad  
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会计薄||帐薄account-book {~"fq.h!M  
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营业报告书||损益计算表account of budiness||business report \n<9R8g5  
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借贷细帐||交验帐account rendered )C>8B`^S  
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明细帐account stated _O3X;U7rc  
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与…银行开立一户头to open an account with r]=Z :  
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与…银行建立交易to keep account with CxD=8X9m  
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继续记帐to keep account M)"'Q6ck=  
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与…有交易to have an account with _-|+k  
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作成会计帐||有往来帐项to make out an account with )W/
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清算||清理债务to make up an account  OK(xG3T  
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清洁帐目||与…停止交易to close ones account with 5c0$oyl)M  
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结帐to close an account [0!*<%BgK'  
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清理未付款to ask an account||to demand an account /5X_gjOL,  
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结清差额to balance the account with QIfP%,LT  
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清算to settle an account||to liquidate an account||to square an account r72zWpF!Ss  
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审查帐目||监查帐目to audit an account 8p#V4liE  
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检查帐目to examine an account `{NbMc\ ]  
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转入A的帐户to charge the amount to As account OBf$Z"i  
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以计帐方式付款to pay on account P?@o?  
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代理某人||为某人on ones account||on account of one Q$Rp?o&  
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为自己计算||独立帐目on ones own account XePGOw))O  
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由某人收益并负风险on ones account and risk||for ones account and risk /4}y2JVv)  
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由某人负担for ones account||for account of one gYloY=.Z$'  
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按某人指示||列入某人帐户by order and for account of one C=bQ2t=Z  
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列入5月份帐目for May account fu?u~QZ8  

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编入某中帐项下to pass to the account of||to place to the account of {Es1
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寄出清算书to send in an account||to send in render an account ce*?crOV  
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支票薄cheque book ]=59_bkD:s  
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支票陈票人cheque drawer xe9 \5Gb}  
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持票人cheque holder u68ic1  
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不记名支票cheque to bearer||bearer cheque x=X&b%09  
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记名支票||认人支票cheque to order N34bB>_  
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到期支票antedated cheque Q.\
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未到期支票postdated cheque 9$}>O]  
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保付支票certified cheque Yv2L0bUo:  
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未获兑现支票，退票returned cheque %e_){28 n  
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横线支票crossed cheque >5zD0!bA  
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普通横线general crossing ,u!_mV  
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特别横线special crossing %o`Cp64`Q  
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空白支票blank cheque I*mBU^<9V  
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失效支票，过期支票stale cheque g91xUG  
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普通支票open cheque RER93:(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `qZ@eGZ z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "c![s%  
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支票换现金||兑现to cash a cheque Hq,NOP  
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清理票款to clear a cheque 0_t9;;y :  
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保证兑现to certify a cheque W=,]#Z+M;  
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填写支票数额to fill up a cheque Su'l &]  
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支票上划线to cross a cheque <V#]3$(S  
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开发支票to make out a cheque vnX~OVz2  
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签发支票，开立支票to draw a cheque||to issue a cheque F5
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透支支票to overdraw a cheque ZrWA,~;  
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背书支票to endorse a cheque T lB+ tV>  
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请付票款||清付票款to pay a cheque||to honour a cheque ) =|8%IrB  
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支票退票to dishonour a cheque @$?*UI6y  
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拒付支票to refuse a cheque oCB#i~|>a  
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拒付支票to stop payment of a cheque :) T#.(mR  
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提示要求付款to present for payment uHyc7^X>  
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见票即付持票人payable to bearer w-``kID  
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支付指定人payable to order QQUZneIDp  
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已过期||无效out of date||stale E1|:t$>Ld  
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请给出票人R/D||refer to drawer  C0j`H(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds YHo*IX')C?  
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文字与数字不一致words and figures differ l`*R !\  
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支票 A,%NdM;t=5  
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时间已过account closed !ziO1U  
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更改处应加盖印章alterations require initials 6"jV>CNc@  
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时间已过effects not cleared zT jk^  
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停止付款payment stopped Z`kI6  
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支票毁损cheque mutilated |j7{zsH  
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汇款||寄钱to remit||to send money N(L?F):fT  
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寄票供取款||支票支付to send a cheque for payment b)@b63P_  
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寄款人a remitter Py-}tFr  
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收款人a remittee +(J{~A~  
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国外汇票foreign Bill c*`=o(S  
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国内汇票inland Bill UqaV9  
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跟单汇票documentary bill z\?cazQ  
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空头汇票accommodation bill D\i8WU  
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原始汇票original bill .YcI .  
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改写||换新票据renewed bill ]S#m o  
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即期汇票sight bill||bill on demand l2LUcI$ x  
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…days after date||…days after date…日后付款 7BDRA},o  
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…months after date||…months after date…月后付款 WYklS<B[  
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见票后…日付款…days after sight||…days sight i-`n5,  
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见票后…月付款…months after sight||…months sight E Z}c8b  
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同组票据set of bills &hb: ~>
 
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单张汇票sola of exchange||sole of exchange 8aHs I(  
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远期汇票usance bill||bill at usance a*Oc:$  
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长期汇票long bill *$I5_A8,.  
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短期汇票short bill 23AMrDF=N  
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逾期汇票overdue bill lj4D:>Ov  
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宽限日期days of grace ` 5.PPI\h2  
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电汇telegraphic transfer （T.T） ;%j1'VI  
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邮汇postal order||postal note （Am.）||post office order||money order +x3T^G  
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本票promissory note （P/N） /NH9$u.g  
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押汇负责书||押汇保证书letter of hypothecation q^e
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副保||抵押品||付属担保物collateral security |,&5.|E 7  
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担保书trust receipt||letter of indemnity 5w\>Whbd  
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承兑||认付acceptance =,/08Cs  
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单张承兑general acceptance Kd?TIeFE  
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有条件承兑qualified acceptance 8b0!eB#_Ee  
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附条件认付conditional acceptance 8E m X  
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部分认付partial acceptance   `uO(#au,U