[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。   YOUX  
会计报表statement of account H5be5  
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往来帐目account current *nwH1FjH  
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现在往来帐||存款额current accout &H2j3
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销货帐account sales YOtzja]~  
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共同计算帐项joint account 0,6!6>BOT  
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未决帐项outstanding account {T3wOi
  
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贷方帐项credit account||creditor account !ozHS_  
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借方帐项debit account||debtor account ^%qQ)>I=j  
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应付帐||应付未付帐account payable GZ.KL!,R!  
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应收帐||应收未收帐account receivable S~GS:E#  
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新交易||新帐new account :*J!  
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未决帐||老帐old account XKvH^Z4h{l  
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现金帐cash account :PBW=W  
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流水帐running account COA>y?  
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暂记帐||未定帐suspense account l@>@2CB  
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过期帐||延滞帐overdue account||pastdue account m|PJwd6  
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杂项帐户sundry account {Bb:\N8X  
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详细帐单||明细表detail account @Z Dd(xB&  
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呆帐bad account {6>$w/+~  
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会计项目title of account K8h\T4  
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会计薄||帐薄account-book FPu$Nd&\  
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营业报告书||损益计算表account of budiness||business report x}#N?d
  
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借贷细帐||交验帐account rendered ~Sx\>wBlc  
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明细帐account stated br*PB]dU  
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与…银行开立一户头to open an account with ]^<\a=U  
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与…银行建立交易to keep account with  I^G6aw  
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继续记帐to keep account P[jh^!<j  
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与…有交易to have an account with W?n/>DML  
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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 G ^#?~  
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清洁帐目||与…停止交易to close ones account with _WI~b  
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结帐to close an account !
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with *p|->p6,u  
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清算to settle an account||to liquidate an account||to square an account ;Hi aX<O!  
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审查帐目||监查帐目to audit an account qipS`:TER  
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检查帐目to examine an account e'
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转入A的帐户to charge the amount to As account <ILi38%Y  
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以计帐方式付款to pay on account 8DFq eY0S  
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代理某人||为某人on ones account||on account of one E&Sr+D aPD  
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为自己计算||独立帐目on ones own account fqn;,!D?9  
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由某人收益并负风险on ones account and risk||for ones account and risk <lWBhrz  
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由某人负担for ones account||for account of one ,u14R]  
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按某人指示||列入某人帐户by order and for account of one ,f
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列入5月份帐目for May account ,|w,  
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编入某中帐项下to pass to the account of||to place to the account of /1r{z1pv\  
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寄出清算书to send in an account||to send in render an account l#]+I YD  
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支票薄cheque book Vtk}>I@%  
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支票陈票人cheque drawer ^!SwY_>  
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持票人cheque holder ^1X nnQa  
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不记名支票cheque to bearer||bearer cheque 5~"m$/yE  
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记名支票||认人支票cheque to order L(BL_  
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到期支票antedated cheque  @T{I;8S  
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未到期支票postdated cheque q)]S:$?BT  
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保付支票certified cheque 7[(<t +  
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未获兑现支票，退票returned cheque h>n<5{zqM  
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横线支票crossed cheque 1$uO%  
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普通横线general crossing C-V
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特别横线special crossing {IQCA-AI  
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空白支票blank cheque uJ%XF*>_D  
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失效支票，过期支票stale cheque k0-,qM#p;X  
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普通支票open cheque YN5p@b=FX  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !8OUH6{2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "pkn  
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支票换现金||兑现to cash a cheque N^B y#Z  
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清理票款to clear a cheque ;PG,0R`Z;  
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保证兑现to certify a cheque naW
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填写支票数额to fill up a cheque :TN^}RML  
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支票上划线to cross a cheque <ooRpn  
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开发支票to make out a cheque ]{'lV~fc  
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签发支票，开立支票to draw a cheque||to issue a cheque L BP|  
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透支支票to overdraw a cheque ^\zf8kPti  
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背书支票to endorse a cheque G%RhNwm  
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请付票款||清付票款to pay a cheque||to honour a cheque -?&s6XA%#  
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支票退票to dishonour a cheque &fYV FRVkq  
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拒付支票to refuse a cheque b #[7A  
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拒付支票to stop payment of a cheque P_f^gB7  
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提示要求付款to present for payment $5n6C7  
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见票即付持票人payable to bearer 9!06R-
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支付指定人payable to order 4]$$ar)  
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已过期||无效out of date||stale +P?^Yx0d  
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请给出票人R/D||refer to drawer $rG~0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :UgCP ~Y  
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文字与数字不一致words and figures differ }.j09[<  
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支票 B
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时间已过account closed LYv$U;*+  
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更改处应加盖印章alterations require initials (\=iKE4#  
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时间已过effects not cleared 9. 7XRxR^  
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停止付款payment stopped
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支票毁损cheque mutilated \!["U`\.K  
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汇款||寄钱to remit||to send money `2M`;$~ 5  
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寄票供取款||支票支付to send a cheque for payment -R[ *S "  
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寄款人a remitter ,KMt9<  
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收款人a remittee )9L:^i6  
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国外汇票foreign Bill j5,vSh~q;'  
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国内汇票inland Bill ib4shaN`  
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跟单汇票documentary bill X0,?~i6Q  
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空头汇票accommodation bill JY+ N+c\  
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原始汇票original bill v>2gx1F"?  
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改写||换新票据renewed bill 1CkBfK  
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即期汇票sight bill||bill on demand Q1f
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…days after date||…days after date…日后付款 ,qS-T'[v,(  
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…months after date||…months after date…月后付款 (RP"VEVR  
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见票后…日付款…days after sight||…days sight l .8@F  
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见票后…月付款…months after sight||…months sight N|n"JKw)  
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同组票据set of bills  a=<l}`*  
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单张汇票sola of exchange||sole of exchange *C~O[:6D  
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远期汇票usance bill||bill at usance VP|ga}(  
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长期汇票long bill CNCWxu  
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短期汇票short bill ?0>% a$`  
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逾期汇票overdue bill YQb43Sh`  
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宽限日期days of grace -!OFt}  

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电汇telegraphic transfer （T.T） KTV~g@Jf  
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邮汇postal order||postal note （Am.）||post office order||money order =-XI)JV#  
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本票promissory note （P/N） ai7*</ls  
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押汇负责书||押汇保证书letter of hypothecation `N8?F3>
 
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副保||抵押品||付属担保物collateral security 86bl'FdKS  
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担保书trust receipt||letter of indemnity XH_XGzBQS  
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承兑||认付acceptance `Zn2Vx  
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单张承兑general acceptance `mN*"1p-  
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有条件承兑qualified acceptance g. V6:>,  
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附条件认付conditional acceptance 5

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部分认付partial acceptance   DOi\D
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