[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。   ap|7./yg  
会计报表statement of account awP ']iE  
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往来帐目account current eu!B ,  
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现在往来帐||存款额current accout T)%34gN  
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销货帐account sales Z^t"!oY  
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共同计算帐项joint account PF$K> d  
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未决帐项outstanding account zY?GO"U"  
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贷方帐项credit account||creditor account a.P7O!2Lp  
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借方帐项debit account||debtor account lPcp 17U  
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应付帐||应付未付帐account payable q5X\wz2N  
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应收帐||应收未收帐account receivable H(qDQqJHYy  
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新交易||新帐new account ?m&?BsW$)  
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未决帐||老帐old account qU!*QZ^y&  
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现金帐cash account T&.ZeB1  
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流水帐running account oK;.|ja  
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暂记帐||未定帐suspense account HKA7|z9{  
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过期帐||延滞帐overdue account||pastdue account [kf$82  
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杂项帐户sundry account BR1oE3in  
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详细帐单||明细表detail account rCGyr}(NC  
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呆帐bad account H8[L:VeNT  
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会计项目title of account H38ODWO3  
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会计薄||帐薄account-book "b&[W$e  
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营业报告书||损益计算表account of budiness||business report j6wdqa9!~  
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借贷细帐||交验帐account rendered #DMt<1#:  
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明细帐account stated UR')) 1n  
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与…银行开立一户头to open an account with R +H0+omj  
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与…银行建立交易to keep account with 8^26g3  
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继续记帐to keep account RY=B>398:  
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与…有交易to have an account with +{ Q]$b  
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作成会计帐||有往来帐项to make out an account with x9UF  
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清算||清理债务to make up an account n&V\s0  
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清洁帐目||与…停止交易to close ones account with 'CiV=&3/  
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结帐to close an account 7`113`1  
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清理未付款to ask an account||to demand an account '!8'Xo@Go3  
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结清差额to balance the account with ~\;s}Fv.  
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清算to settle an account||to liquidate an account||to square an account b^WTX  
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审查帐目||监查帐目to audit an account ~?l>QP|o  
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检查帐目to examine an account 0)=U:y.  
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转入A的帐户to charge the amount to As account vU
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以计帐方式付款to pay on account 2y"]rUS`  
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代理某人||为某人on ones account||on account of one ZdcG6IG+  
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为自己计算||独立帐目on ones own account :=CRsQAn  
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由某人收益并负风险on ones account and risk||for ones account and risk zh{:zT)(1  
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由某人负担for ones account||for account of one Gp& o  
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按某人指示||列入某人帐户by order and for account of one ()Cw;N{E  
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列入5月份帐目for May account 8v|?g8e3  
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编入某中帐项下to pass to the account of||to place to the account of .=I:cniw\r  
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寄出清算书to send in an account||to send in render an account !:zWhu,  
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支票薄cheque book ?G|*=-8  
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支票陈票人cheque drawer ysHmi{V~  
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持票人cheque holder xD|/98  
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不记名支票cheque to bearer||bearer cheque S(&]?!  
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记名支票||认人支票cheque to order #z.QBG@  
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到期支票antedated cheque I7[F,xci  
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未到期支票postdated cheque qhIO7h  
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保付支票certified cheque !+F6 Bf  
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未获兑现支票，退票returned cheque 2u=Nb0  
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横线支票crossed cheque r6u) 6J=  
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普通横线general crossing 9^AfT>b~f  
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特别横线special crossing @C=Dk  
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空白支票blank cheque fNh0?/3)  
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失效支票，过期支票stale cheque z4UJo!{S  
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普通支票open cheque 'T_Vm% \)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount chQCl3&e^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Vui
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支票换现金||兑现to cash a cheque jJB+UF=  
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清理票款to clear a cheque lCznH?[  
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保证兑现to certify a cheque W ^MF3  
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填写支票数额to fill up a cheque ^#Ruw?D  
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支票上划线to cross a cheque ~53uUT|B  
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开发支票to make out a cheque SMMsXH  
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签发支票，开立支票to draw a cheque||to issue a cheque YVpsf
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透支支票to overdraw a cheque Y<"BhE  
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背书支票to endorse a cheque h:J0d~u  
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请付票款||清付票款to pay a cheque||to honour a cheque fC\Cx;q-  
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支票退票to dishonour a cheque ^^O @ [ _  
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拒付支票to refuse a cheque VD,p<u{r  
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拒付支票to stop payment of a cheque h !yu. v  
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提示要求付款to present for payment V5ySOgzw,  
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见票即付持票人payable to bearer !b=jD;<  
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支付指定人payable to order b! h*I>`  
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已过期||无效out of date||stale S-4C>gM  
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请给出票人R/D||refer to drawer EGY'a*]cU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds e Qz_,vTk  
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文字与数字不一致words and figures differ XVlZ:kz  
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支票 ?tf/#5t}  
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时间已过account closed {DI
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更改处应加盖印章alterations require initials IQ5H`o?[B  
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时间已过effects not cleared (eG9b pqr  
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停止付款payment stopped )YKnFSm  
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支票毁损cheque mutilated Mdj?;'Yv  
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汇款||寄钱to remit||to send money )@IDmz>  
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寄票供取款||支票支付to send a cheque for payment B"07:sO  
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寄款人a remitter ^P NE6  
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收款人a remittee jHU5>Gt-}  
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国外汇票foreign Bill g `2DJi&)  
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国内汇票inland Bill &D/@H1fBe  
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跟单汇票documentary bill Dc2U+U(J  
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空头汇票accommodation bill -$x5[6bN  
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原始汇票original bill VV$$t;R/
 
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改写||换新票据renewed bill !"G|y4O  
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即期汇票sight bill||bill on demand [}GPo0GY  
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…days after date||…days after date…日后付款 Z [aKic  
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…months after date||…months after date…月后付款 kT=KxS{  
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见票后…日付款…days after sight||…days sight .!B>pp(9  
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见票后…月付款…months after sight||…months sight mF6 U{=  
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同组票据set of bills 4e0/Q!o,  
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单张汇票sola of exchange||sole of exchange Q!T+Jc9N  
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远期汇票usance bill||bill at usance CZ~%qPwDw  
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长期汇票long bill CkHifmc(u-  
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短期汇票short bill ,t!K? Y  
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逾期汇票overdue bill %"C%pA  
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宽限日期days of grace =_@Q+N*]|(  
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电汇telegraphic transfer （T.T） $yi[wwf4  
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邮汇postal order||postal note （Am.）||post office order||money order tw*n+{]hi  
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本票promissory note （P/N） Fb^Ae6/i  
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押汇负责书||押汇保证书letter of hypothecation Ev)a
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副保||抵押品||付属担保物collateral security N =0R6{'  
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担保书trust receipt||letter of indemnity '-?t^@  
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承兑||认付acceptance efnj5|JSV  
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单张承兑general acceptance  (r!d4  
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有条件承兑qualified acceptance {R{Io|  
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附条件认付conditional acceptance e|~s'{3  
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部分认付partial acceptance   ,x.2kb