[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。   pt<zyH3Z  
会计报表statement of account 1tNL)x"w  
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往来帐目account current 5%Qxx\q  
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现在往来帐||存款额current accout ^j\LB23  
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销货帐account sales 0z r27ko  
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共同计算帐项joint account '3>;8(sl  
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未决帐项outstanding account dOeM0_o  
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贷方帐项credit account||creditor account :TQp,CEa  
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借方帐项debit account||debtor account v+nXKNL  
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应付帐||应付未付帐account payable jR/Gd01)  
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应收帐||应收未收帐account receivable v}$Q  

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新交易||新帐new account T~]~'+<Pi  
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未决帐||老帐old account <j'K7We/tP  
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现金帐cash account
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流水帐running account lM\dK)p21O  
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暂记帐||未定帐suspense account ` i[26Qb  
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过期帐||延滞帐overdue account||pastdue account \tgY2:  
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杂项帐户sundry account Km5_P##  
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详细帐单||明细表detail account =IL\T8y09  
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呆帐bad account BwH
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会计项目title of account s,_+5ukv  
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会计薄||帐薄account-book goR_\b SU  
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营业报告书||损益计算表account of budiness||business report oywPPVxj  
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借贷细帐||交验帐account rendered "
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明细帐account stated QbdXt%gZe  
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与…银行开立一户头to open an account with >9w^C1"  
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与…银行建立交易to keep account with S*Ea" vBA  
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继续记帐to keep account *$7^.eHfdd  
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与…有交易to have an account with p7+{xXf  
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作成会计帐||有往来帐项to make out an account with }'<Z&NW6  
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清算||清理债务to make up an account y6am(ugE  
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清洁帐目||与…停止交易to close ones account with h6~xz0,u  
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结帐to close an account .NdsKhg b  
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清理未付款to ask an account||to demand an account Q-, 4  
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结清差额to balance the account with 9on$0  
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清算to settle an account||to liquidate an account||to square an account Z+R-}<   
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审查帐目||监查帐目to audit an account \sGJs8#v][  
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检查帐目to examine an account `iuQ.I  
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转入A的帐户to charge the amount to As account = r=/L  
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以计帐方式付款to pay on account g7%vI8Y)@  
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代理某人||为某人on ones account||on account of one o) eW5s,6  
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为自己计算||独立帐目on ones own account w4y???90)  
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由某人收益并负风险on ones account and risk||for ones account and risk "(F:'J} X  
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由某人负担for ones account||for account of one P`hg*"<V  
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按某人指示||列入某人帐户by order and for account of one RV5;EM)~[  
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列入5月份帐目for May account b|Ed@C  
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编入某中帐项下to pass to the account of||to place to the account of Yi"jj;!^S  
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寄出清算书to send in an account||to send in render an account [\i1I`7pE  
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支票薄cheque book pzBd(d^*  
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支票陈票人cheque drawer dJg72?"ka  
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持票人cheque holder XAr YmO  
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不记名支票cheque to bearer||bearer cheque 93N:?B9  
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记名支票||认人支票cheque to order &mvC<_1n  
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到期支票antedated cheque V5LzUg]  
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未到期支票postdated cheque djcCm5m  
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保付支票certified cheque {o[*S%Z"  
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未获兑现支票，退票returned cheque &<sDbNS  
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横线支票crossed cheque #4*~ 4/  
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普通横线general crossing poYO  
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特别横线special crossing dw!cDfT+  
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空白支票blank cheque aD@sb o  
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失效支票，过期支票stale cheque >8nRP%r[5,  
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普通支票open cheque h+!Ld^'c  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  c6;tbL  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges UHYnl]  
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支票换现金||兑现to cash a cheque $e7dE
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清理票款to clear a cheque 9GuG"^08  
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保证兑现to certify a cheque Lmx95[#@a  
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填写支票数额to fill up a cheque {i)k#`  
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支票上划线to cross a cheque %:2<'s2Si  
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开发支票to make out a cheque ML!Zm[I9  
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签发支票，开立支票to draw a cheque||to issue a cheque f\Fub
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透支支票to overdraw a cheque b/:&iG;
 
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背书支票to endorse a cheque y-qbK0=X4  
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请付票款||清付票款to pay a cheque||to honour a cheque ^fT|Wm<  
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支票退票to dishonour a cheque gz-X4A"  
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拒付支票to refuse a cheque Zb<IZ)i#1  
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拒付支票to stop payment of a cheque _zq"<Q c  
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提示要求付款to present for payment RM8p[lfX  
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见票即付持票人payable to bearer ]3Z?Q  
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支付指定人payable to order GMqeC  
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已过期||无效out of date||stale +cS%b}O`$  
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请给出票人R/D||refer to drawer 0F
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0?hJ!IT;q7  
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文字与数字不一致words and figures differ 3n{
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支票 u~MD?!LV  
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时间已过account closed |DAe2RK  
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更改处应加盖印章alterations require initials We
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时间已过effects not cleared VO"f=gFg  
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停止付款payment stopped 99Jk<x k  
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支票毁损cheque mutilated ^<L;"jl %  
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汇款||寄钱to remit||to send money e~7h8?\.q  
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寄票供取款||支票支付to send a cheque for payment ('1k%`R%  
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寄款人a remitter =X6+}YQ"  
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收款人a remittee (GnwK1f  
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国外汇票foreign Bill n ,<`.^  
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国内汇票inland Bill )IIQ{SwQq  
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跟单汇票documentary bill l@}BWSx&ms  
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空头汇票accommodation bill s }P-4Sg  
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原始汇票original bill QiU!;!s  
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改写||换新票据renewed bill 1k@k2rE  
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即期汇票sight bill||bill on demand K`PmWxNPh  
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…days after date||…days after date…日后付款 cK.T=7T  
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…months after date||…months after date…月后付款 +N Rn>1]  
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见票后…日付款…days after sight||…days sight 8uME6]m i  
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见票后…月付款…months after sight||…months sight }I7/FqrD  
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同组票据set of bills J WG7QH  
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单张汇票sola of exchange||sole of exchange WfVkewuPo  
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远期汇票usance bill||bill at usance ww"ihUX  
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长期汇票long bill 3Z'{#<1>^;  
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短期汇票short bill e4NT  
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逾期汇票overdue bill L{2\NJ"+u  
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宽限日期days of grace  49 3ik  
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电汇telegraphic transfer （T.T） w0~iGr}P  
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邮汇postal order||postal note （Am.）||post office order||money order GT%V,OJ  
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本票promissory note （P/N） uGl0z79  
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押汇负责书||押汇保证书letter of hypothecation (
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副保||抵押品||付属担保物collateral security ^yK94U;<Gy  
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担保书trust receipt||letter of indemnity 5F2+o#*h  
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承兑||认付acceptance ?xQlX%&`6  
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单张承兑general acceptance U_}$QW0'  
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有条件承兑qualified acceptance %hrv~=  
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附条件认付conditional acceptance puq
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部分认付partial acceptance   8~HC0o\2