[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。   5W{|?l{  
会计报表statement of account !/F-EJOH6C  
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往来帐目account current qyIy xJ  
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现在往来帐||存款额current accout e?aSM  
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销货帐account sales a0FU[*q  
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共同计算帐项joint account |qk%UN<  
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未决帐项outstanding account 4_eFc$^  
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贷方帐项credit account||creditor account d#-<=6  
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借方帐项debit account||debtor account ffQ&1T<  
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应付帐||应付未付帐account payable h9{'w  
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应收帐||应收未收帐account receivable w*N9p8hb]  
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新交易||新帐new account j#XU\G  
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未决帐||老帐old account Ib4 8`  
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现金帐cash account >G+?X+9  
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流水帐running account I-q@@!=  
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暂记帐||未定帐suspense account j&?NE1D>I  
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过期帐||延滞帐overdue account||pastdue account V #6`PD6  
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杂项帐户sundry account 0)qLW& w  
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详细帐单||明细表detail account S,v9\wN.  
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呆帐bad account L*VGdZ
 
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会计项目title of account .Is g1qrC  
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会计薄||帐薄account-book R16"lG  
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营业报告书||损益计算表account of budiness||business report TaB35glLY  
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借贷细帐||交验帐account rendered Ph.$]yQCc]  
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明细帐account stated w >rglm&  
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与…银行开立一户头to open an account with 'F[QE9]*  
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与…银行建立交易to keep account with /sdkQ{J!.  
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继续记帐to keep account c#`Z[  
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与…有交易to have an account with +|( eP_  
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作成会计帐||有往来帐项to make out an account with  NP^kbF  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with lcIX l&  
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结帐to close an account ycCEXu2F  
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清理未付款to ask an account||to demand an account Ty#L%k}-t  
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结清差额to balance the account with )BS./zD*[<  
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清算to settle an account||to liquidate an account||to square an account 0xC{Lf&  

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审查帐目||监查帐目to audit an account W)w@ju$Ko  
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检查帐目to examine an account A'6>"=ziP  
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转入A的帐户to charge the amount to As account PS!f&IY}[.  
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以计帐方式付款to pay on account 3@s|tm1  
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代理某人||为某人on ones account||on account of one [D?RL`ZF  
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为自己计算||独立帐目on ones own account xAQ=oF +  
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由某人收益并负风险on ones account and risk||for ones account and risk {Qg"1+hhM  
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由某人负担for ones account||for account of one RBJgQ<j8  
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按某人指示||列入某人帐户by order and for account of one r2q
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列入5月份帐目for May account iAbtv^fn  
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编入某中帐项下to pass to the account of||to place to the account of {Z3B#,V(g  
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寄出清算书to send in an account||to send in render an account 8 POrD8B  
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支票薄cheque book tb/bEy^  
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支票陈票人cheque drawer \@8$tQCZ  
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持票人cheque holder ,[D
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不记名支票cheque to bearer||bearer cheque  "gfy6m  
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记名支票||认人支票cheque to order J@ =1zL  
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到期支票antedated cheque #U{^L{1Gx  
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未到期支票postdated cheque R)?K+
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保付支票certified cheque )@RTU~#  
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未获兑现支票，退票returned cheque c BQ|mA  
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横线支票crossed cheque L"rL
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普通横线general crossing 1M7=*w,  
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特别横线special crossing L}ud+Wfox  
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空白支票blank cheque c|x:]W'ij  
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失效支票，过期支票stale cheque W@GcE;#-  
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普通支票open cheque 1b+B  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H6 ( ~6Bp5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i >Hh_q;'  
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支票换现金||兑现to cash a cheque a"&@G=M@d  
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清理票款to clear a cheque G5egyP;  
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保证兑现to certify a cheque {g@Wd2-J}  
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填写支票数额to fill up a cheque &<R8'  
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支票上划线to cross a cheque m>k j@^SQ  
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开发支票to make out a cheque ag]b]K  
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签发支票，开立支票to draw a cheque||to issue a cheque Nt,)5_K <  
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透支支票to overdraw a cheque okoD26tK  
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背书支票to endorse a cheque Q2cF++Q1  
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请付票款||清付票款to pay a cheque||to honour a cheque P0~3<h?U8  
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支票退票to dishonour a cheque #QXv[%k  
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拒付支票to refuse a cheque >aW|W!.  
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拒付支票to stop payment of a cheque `)\_  
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提示要求付款to present for payment UBOCd[  
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见票即付持票人payable to bearer B}X
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支付指定人payable to order VD/Wl2DK  
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已过期||无效out of date||stale Y:&1;`FBZ  
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请给出票人R/D||refer to drawer {*~aVw {k  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fpM4q  
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文字与数字不一致words and figures differ mz1Xk ]nE  
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支票 7 tF1g=\  
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时间已过account closed $Bz|[=  
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更改处应加盖印章alterations require initials @_Aqk{3  
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时间已过effects not cleared wC!(STu  
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停止付款payment stopped }n6BI}n  
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支票毁损cheque mutilated ?Y )
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汇款||寄钱to remit||to send money H4k`wWOk  
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寄票供取款||支票支付to send a cheque for payment zY[6Ia{L  
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寄款人a remitter >+u5%5 -wr  
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收款人a remittee 1Na CGD"  
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国外汇票foreign Bill l#:=zu  
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国内汇票inland Bill VxjH B?)  
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跟单汇票documentary bill @#VxjXW^  
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空头汇票accommodation bill +]uy  
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原始汇票original bill w/YKWv{_S  
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改写||换新票据renewed bill 71K6] ~<  
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即期汇票sight bill||bill on demand ,Oxdqxu7  
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…days after date||…days after date…日后付款 ),
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…months after date||…months after date…月后付款 ,0-  
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见票后…日付款…days after sight||…days sight 9oc[}k-M  
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见票后…月付款…months after sight||…months sight zKT \i  
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同组票据set of bills {tWfLfzU  
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单张汇票sola of exchange||sole of exchange !*CL>}-,  
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远期汇票usance bill||bill at usance o &Nr5S  
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长期汇票long bill |W#^L`!G  
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短期汇票short bill !3HMGzt  
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逾期汇票overdue bill 3!Bekn]  
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宽限日期days of grace c-s ~q/  
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电汇telegraphic transfer （T.T） @x{;a9y  
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邮汇postal order||postal note （Am.）||post office order||money order (U|W=@8`  
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本票promissory note （P/N） kyY tL_SD  
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押汇负责书||押汇保证书letter of hypothecation !JrVh$K  
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副保||抵押品||付属担保物collateral security wt)t LMEv  
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担保书trust receipt||letter of indemnity ^Z}INUv]7  
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承兑||认付acceptance %} \@Wk~  
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单张承兑general acceptance f#mY44:,C  
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有条件承兑qualified acceptance 1Rwk}wL  
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附条件认付conditional acceptance 
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部分认付partial acceptance   (ob eEH5J