[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。   "~+K`*0r8  
会计报表statement of account _>aesp%  
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往来帐目account current >^jm7}+hb  
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现在往来帐||存款额current accout cfj6I  
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销货帐account sales b#]in0MT?@  
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共同计算帐项joint account wWm#[f],?  
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未决帐项outstanding account J7$=f~$  
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贷方帐项credit account||creditor account TJVNR_x  
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借方帐项debit account||debtor account ``NjNd  
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应付帐||应付未付帐account payable d- ]%  
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应收帐||应收未收帐account receivable 6znm?s@
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新交易||新帐new account
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未决帐||老帐old account hQkmB|];5  
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现金帐cash account F:H76O`8  
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流水帐running account Dg]i};
 
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暂记帐||未定帐suspense account X~R qv5@-  
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过期帐||延滞帐overdue account||pastdue account PzF)Vg  
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杂项帐户sundry account Tq?W @DM*  
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详细帐单||明细表detail account T xN5K`q  
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呆帐bad account Mu:H'$"'H  
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会计项目title of account ;Joo!CXHO  
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会计薄||帐薄account-book SnXLj Je  
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营业报告书||损益计算表account of budiness||business report 00Rk%QV  
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借贷细帐||交验帐account rendered mEqV&M1;7l  
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明细帐account stated fY `A

 
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与…银行开立一户头to open an account with I/(`<s p  
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与…银行建立交易to keep account with n1LS*- @  
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继续记帐to keep account E^qKkl  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with  [g/g(RL  
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清算||清理债务to make up an account T|=8jt,  
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清洁帐目||与…停止交易to close ones account with rzex"}/ly  
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结帐to close an account -W oZwqh  
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清理未付款to ask an account||to demand an account sQ_{zOUPh  
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结清差额to balance the account with 7y60-6r  
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清算to settle an account||to liquidate an account||to square an account m*(8I=]q  
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审查帐目||监查帐目to audit an account :0]KIybt  
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检查帐目to examine an account e}Db-7B_~  
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转入A的帐户to charge the amount to As account h<}4mo_$  
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以计帐方式付款to pay on account yJ?4B?p(  
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代理某人||为某人on ones account||on account of one C7nLa@  
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为自己计算||独立帐目on ones own account 5I@< 6S&X  
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由某人收益并负风险on ones account and risk||for ones account and risk yQh":"$k  
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由某人负担for ones account||for account of one IY+P Yad  
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按某人指示||列入某人帐户by order and for account of one 0>>tdd7  
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列入5月份帐目for May account %[5hTf  
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编入某中帐项下to pass to the account of||to place to the account of QYDSE  
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寄出清算书to send in an account||to send in render an account 8|HuxE  
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支票薄cheque book 1o V\QK&  
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支票陈票人cheque drawer :!n_a*.{  
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持票人cheque holder wL\OAM6R  
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不记名支票cheque to bearer||bearer cheque iP)`yB5`  
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记名支票||认人支票cheque to order j  Jt"=  
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到期支票antedated cheque dG2k4 O  
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未到期支票postdated cheque P%2aOsD0  
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保付支票certified cheque L7VDZCV  
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未获兑现支票，退票returned cheque Ve)P /Zz}^  
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横线支票crossed cheque `1 A,sXfa  
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普通横线general crossing /Z^"[ Ke  
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特别横线special crossing 6Ft?9 B(F:  
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空白支票blank cheque 5ir Ffr  
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失效支票，过期支票stale cheque O"^3,-  
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普通支票open cheque $/p0DY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  B_Ul&V  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges U_Jchi,!  
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支票换现金||兑现to cash a cheque f`<elWgc"  
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清理票款to clear a cheque - f?8O6e  
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保证兑现to certify a cheque whi#\>i  
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填写支票数额to fill up a cheque ~U r  
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支票上划线to cross a cheque &t ~NR$@  
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开发支票to make out a cheque yJK:4af;.  
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签发支票，开立支票to draw a cheque||to issue a cheque ,<=gPs;x  
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透支支票to overdraw a cheque w/z 
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背书支票to endorse a cheque 0u;a*#V@  
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请付票款||清付票款to pay a cheque||to honour a cheque %4wEAi$I  
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支票退票to dishonour a cheque Mkh/+f4  
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拒付支票to refuse a cheque #<~oR5ddlb  
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拒付支票to stop payment of a cheque ihJ!]#Fbm  
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提示要求付款to present for payment L@'2}7N1%  
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见票即付持票人payable to bearer H | C3{9  
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支付指定人payable to order e_-7
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已过期||无效out of date||stale ju5o).!bg  
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请给出票人R/D||refer to drawer H "Io!{aKU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~3-"1E>Rgy  
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文字与数字不一致words and figures differ *- ~GVe  
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支票 Lagk   
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时间已过account closed n!AW9]  

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更改处应加盖印章alterations require initials {]U \HE1w  
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时间已过effects not cleared #_x5-?3  
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停止付款payment stopped D5oYcGc  
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支票毁损cheque mutilated qBcbMa9m  
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汇款||寄钱to remit||to send money Q"U%]2@=  
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寄票供取款||支票支付to send a cheque for payment wkPjMmW+!  
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寄款人a remitter KQb&7k.  
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收款人a remittee ]T|$nwQ  
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国外汇票foreign Bill P7zUf  
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国内汇票inland Bill 1$.svR  
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跟单汇票documentary bill C|Y[T{g?t  
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空头汇票accommodation bill <uS/8MP{  
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原始汇票original bill CJCx
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改写||换新票据renewed bill )-1e}VF(U  
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即期汇票sight bill||bill on demand u&c%L0)E&  
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…days after date||…days after date…日后付款 j!!s>7IZ  
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…months after date||…months after date…月后付款 
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见票后…日付款…days after sight||…days sight EATVce]T  
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见票后…月付款…months after sight||…months sight d9U)O6=  
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同组票据set of bills (M1YOK)I  
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单张汇票sola of exchange||sole of exchange 9M7P|Q  
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远期汇票usance bill||bill at usance ]o"E4Vht  
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长期汇票long bill SE'|||B  
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短期汇票short bill .'H$|"(v  
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逾期汇票overdue bill G;vj3#u?  
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宽限日期days of grace  s:xJ }Ll  
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电汇telegraphic transfer （T.T） $MQ<Q
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邮汇postal order||postal note （Am.）||post office order||money order oxeu%wj_  
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本票promissory note （P/N） <Rn-B).3bs  
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押汇负责书||押汇保证书letter of hypothecation rX5 "p!z  
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副保||抵押品||付属担保物collateral security yO@1#  
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担保书trust receipt||letter of indemnity SYsO>`/ )  
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承兑||认付acceptance (91ts$jH  
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单张承兑general acceptance k}nGgd6XD  
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有条件承兑qualified acceptance r9M3rj]  
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附条件认付conditional acceptance *6AqRE  
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部分认付partial acceptance   NCzabl