[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。   6{;6~?U  
会计报表statement of account ;R6f9tu2  
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往来帐目account current s YTJ^Kd  
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现在往来帐||存款额current accout %! iqJ)*~  
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销货帐account sales }Nn+Ny  
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共同计算帐项joint account |?jgjn&RQ  
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未决帐项outstanding account .pZYPKMaE  
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贷方帐项credit account||creditor account R<1%Gdz  
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借方帐项debit account||debtor account ri-&3%%z<  
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应付帐||应付未付帐account payable v1i-O'  
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应收帐||应收未收帐account receivable v9J1Hha#  
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新交易||新帐new account k t`ln  
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未决帐||老帐old account v@G&";|  
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现金帐cash account LV9R ]  
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流水帐running account :?EZ\WM7  
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暂记帐||未定帐suspense account c{`!$Z'k<  
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过期帐||延滞帐overdue account||pastdue account )M.g<[=^  
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杂项帐户sundry account iiuT:r  
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详细帐单||明细表detail account yL<u>S0  
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呆帐bad account S_*Gv O  
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会计项目title of account e|SNb*_  
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会计薄||帐薄account-book Y]~-S
 
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营业报告书||损益计算表account of budiness||business report wYFkGih  
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借贷细帐||交验帐account rendered "I pbR  
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明细帐account stated Fw
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与…银行开立一户头to open an account with ^v5]Aq~X  
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与…银行建立交易to keep account with ,QA=)~;D  
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继续记帐to keep account 2ZbSdaM=  
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与…有交易to have an account with m'G=WO*%  
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account k^KpQ&n  
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清洁帐目||与…停止交易to close ones account with mICx9oz]  
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结帐to close an account 'F*OlZ!BWy  
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清理未付款to ask an account||to demand an account SEu:31k{o  
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结清差额to balance the account with vUL@i'0&o  
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清算to settle an account||to liquidate an account||to square an account "*c&[ALw  
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审查帐目||监查帐目to audit an account 6Y.k<oem  
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检查帐目to examine an account l Ny<E!0  
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转入A的帐户to charge the amount to As account 6aAN8wO;b  
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以计帐方式付款to pay on account od!s5f!  
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代理某人||为某人on ones account||on account of one ]r#NjP  
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由某人收益并负风险on ones account and risk||for ones account and risk (f*r  
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由某人负担for ones account||for account of one %yR80mn8  
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按某人指示||列入某人帐户by order and for account of one cvpZF5mL]U  
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列入5月份帐目for May account *@YQr]~ ;  
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编入某中帐项下to pass to the account of||to place to the account of Xs2B:`,hh  
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寄出清算书to send in an account||to send in render an account YIl,8! z~  
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支票薄cheque book PJh9
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支票陈票人cheque drawer s6oIj$  
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持票人cheque holder $bk_%R}s  
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不记名支票cheque to bearer||bearer cheque uD`Z\@Z  
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记名支票||认人支票cheque to order )U2%kmt  
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到期支票antedated cheque MIc(B_q  
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未到期支票postdated cheque >DR/lBtL  
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保付支票certified cheque S^@#%>  
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未获兑现支票，退票returned cheque 9
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横线支票crossed cheque mp0!S  
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普通横线general crossing UeS Pw Y  
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特别横线special crossing bg,VK1  
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空白支票blank cheque $b"Ex>  
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失效支票，过期支票stale cheque d/Fy0=0  
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普通支票open cheque ]\J(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <+; cgF!+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V?z
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支票换现金||兑现to cash a cheque Kr;F4G|Qt  
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清理票款to clear a cheque hU
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保证兑现to certify a cheque [r=U-  
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填写支票数额to fill up a cheque F5f1j]c  
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支票上划线to cross a cheque \b|Q`)TK  
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开发支票to make out a cheque WevXQ-eKm  
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签发支票，开立支票to draw a cheque||to issue a cheque JB\BP$ap  
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透支支票to overdraw a cheque lIL{*q(  
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背书支票to endorse a cheque 3q0^7)m0  
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请付票款||清付票款to pay a cheque||to honour a cheque x<e-%HB*-  
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支票退票to dishonour a cheque k34!*(`q
  
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拒付支票to refuse a cheque rSfvHO:R  
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拒付支票to stop payment of a cheque E8.xmTq  
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提示要求付款to present for payment b/Z0{38  
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见票即付持票人payable to bearer 4?^t=7N  
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支付指定人payable to order (e;9,~u)  
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已过期||无效out of date||stale = A !;`G  
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请给出票人R/D||refer to drawer K9y!ZoB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds r.:H`  
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文字与数字不一致words and figures differ zSiSZMP"  
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支票 I!;#Nk>  
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时间已过account closed ;U|^Tsuc`  
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更改处应加盖印章alterations require initials }hFjl4`xa  
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时间已过effects not cleared n8M/Y}mH  
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停止付款payment stopped m GWT</=[$  

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支票毁损cheque mutilated .O'gD.|^N  
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汇款||寄钱to remit||to send money gtHk1 9  
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寄票供取款||支票支付to send a cheque for payment Z8=4cWI~;  
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寄款人a remitter mLO{~ruu  
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收款人a remittee 3yXF| yV  
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国外汇票foreign Bill f
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国内汇票inland Bill B{|P}fN5}  
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跟单汇票documentary bill xGqe )M>8?  
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空头汇票accommodation bill JPiC/  
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原始汇票original bill o)?"P;UhJX  
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改写||换新票据renewed bill Vk$zA<sw"  
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即期汇票sight bill||bill on demand X?Omk, '  
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…days after date||…days after date…日后付款 n\*>mp)  
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…months after date||…months after date…月后付款 8{ JTR|yB  
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见票后…日付款…days after sight||…days sight .^djB x  
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见票后…月付款…months after sight||…months sight z8>KY/c  
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange w>H!H6Q  
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远期汇票usance bill||bill at usance 4VaUa8 D  
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长期汇票long bill +VDl"Hx  
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短期汇票short bill uTP=kgYqJ  
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逾期汇票overdue bill StP6G ]x  
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宽限日期days of grace pVt-7AgW  
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电汇telegraphic transfer （T.T） &E {/s  
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邮汇postal order||postal note （Am.）||post office order||money order fgn*3 pg  
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本票promissory note （P/N） i0p"q p  
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押汇负责书||押汇保证书letter of hypothecation \+Qx}bS{  
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副保||抵押品||付属担保物collateral security G*ym[  
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担保书trust receipt||letter of indemnity Sr2c'T"  
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承兑||认付acceptance ZwO&G\A^  
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单张承兑general acceptance vhWj_\m  
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有条件承兑qualified acceptance w4(DR?[nC  
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附条件认付conditional acceptance 0lmoI4bW}s  
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部分认付partial acceptance   B Sb!{|]