[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。   O`=Uq0Vv  
会计报表statement of account k?#6j1pn  
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往来帐目account current ^n]s}t}csV  
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现在往来帐||存款额current accout Uww^Sq  
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销货帐account sales Q'VS]n  
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共同计算帐项joint account
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未决帐项outstanding account
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贷方帐项credit account||creditor account 66*o2D\Q*G  
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借方帐项debit account||debtor account m C Ge*V}  
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应付帐||应付未付帐account payable d eg>m?Y  
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应收帐||应收未收帐account receivable >gl.(b25C  
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新交易||新帐new account 3p4?-Dd|_$  
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未决帐||老帐old account ">3@<f>  
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现金帐cash account =f!M=D  
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流水帐running account
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暂记帐||未定帐suspense account F/sBr7I  
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过期帐||延滞帐overdue account||pastdue account @ WaYU  
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杂项帐户sundry account p;$9W+H0  
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详细帐单||明细表detail account vc#oALc&  
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呆帐bad account ?(yFwR,(  
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会计项目title of account <C;>$kX  
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会计薄||帐薄account-book $?AA"Nz  
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营业报告书||损益计算表account of budiness||business report :xS&Y\ry  
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借贷细帐||交验帐account rendered K#hYbDm  
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明细帐account stated  x9"4 vp  
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与…银行开立一户头to open an account with ds;cfj[  
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与…银行建立交易to keep account with jS3(>  
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继续记帐to keep account 1"&;1Ts  
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与…有交易to have an account with =lC;^&D-0/  
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作成会计帐||有往来帐项to make out an account with fA_%8CjI  
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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 AwXt @!(  
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结帐to close an account $HBT%g@UN  
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清理未付款to ask an account||to demand an account o"#TZB+k
 
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结清差额to balance the account with Lo9G4Cu  
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清算to settle an account||to liquidate an account||to square an account UW hn1N  
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审查帐目||监查帐目to audit an account z|3`0eWIG  
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检查帐目to examine an account tE]5@b,R  
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转入A的帐户to charge the amount to As account %j*k  
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以计帐方式付款to pay on account jby~AJf%  
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代理某人||为某人on ones account||on account of one - DP8NTl"  
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为自己计算||独立帐目on ones own account Ap]4QqU  
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由某人收益并负风险on ones account and risk||for ones account and risk $D QD$  
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由某人负担for ones account||for account of one >ik1]!j]Lv  
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按某人指示||列入某人帐户by order and for account of one ;>9OgO  
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列入5月份帐目for May account 4~O6$;!|~  
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编入某中帐项下to pass to the account of||to place to the account of u_N\iCYp  
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寄出清算书to send in an account||to send in render an account EdEoXY-2  
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支票薄cheque book ~xS@]3n=  
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支票陈票人cheque drawer R N@^j  
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持票人cheque holder "2a$1Wmj(  
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不记名支票cheque to bearer||bearer cheque ;SgD 5Ln}  
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记名支票||认人支票cheque to order lR:?uZ$  
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到期支票antedated cheque 6O9iEc,HM  
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未到期支票postdated cheque ~\$=w10  
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保付支票certified cheque .d~\Ysve  
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未获兑现支票，退票returned cheque Z`Ax pTl  
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横线支票crossed cheque 9JPEj-3`g  
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普通横线general crossing f^p^Y F+  
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特别横线special crossing XA)'=L!^  
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空白支票blank cheque t0Zk-/s  
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失效支票，过期支票stale cheque YLOwQj'  
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普通支票open cheque 8[zb{PRu  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0C$8g Y*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V}" g~=  
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支票换现金||兑现to cash a cheque PD6_)PXn  
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清理票款to clear a cheque B=n[)"5fBO  
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保证兑现to certify a cheque `Ye8 Q5v"]  
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填写支票数额to fill up a cheque dJ ~Zr)>  
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支票上划线to cross a cheque g/~XCC^F?  
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开发支票to make out a cheque 7 oQ[FdRn*  
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签发支票，开立支票to draw a cheque||to issue a cheque vLT0ETHg6  
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透支支票to overdraw a cheque y<:<$22O  
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背书支票to endorse a cheque }ns-W3B'  
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请付票款||清付票款to pay a cheque||to honour a cheque =(HeF.!  
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支票退票to dishonour a cheque MGJ.,tK1  
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拒付支票to refuse a cheque ?9{~> 4@
 
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拒付支票to stop payment of a cheque A/7{oB:a  
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提示要求付款to present for payment 6!'3oN{  
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见票即付持票人payable to bearer -i yyn^|  
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支付指定人payable to order Qv,"($n\  
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已过期||无效out of date||stale *t[. =_v  
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请给出票人R/D||refer to drawer = U%Rvm  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (q+)'H%iK  
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文字与数字不一致words and figures differ EkgE_8  
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支票 =R*qP; #  
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时间已过account closed ^6 _e=jIN  
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更改处应加盖印章alterations require initials LaQ-=;(`  
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时间已过effects not cleared !O`(JSoG  
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停止付款payment stopped U}[I   
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支票毁损cheque mutilated N[s}qmPha  
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汇款||寄钱to remit||to send money W[Ls|<Q  
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寄票供取款||支票支付to send a cheque for payment Y;?{ |  
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寄款人a remitter ;M)Q wF1  
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收款人a remittee R}O_[  
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国外汇票foreign Bill E*]bgD7V  
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国内汇票inland Bill jPUwSIP  
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跟单汇票documentary bill <g$~1fa  
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空头汇票accommodation bill ,J+}rPe"sf  
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原始汇票original bill ]n6#VTz*  
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改写||换新票据renewed bill `sn^ysp  
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即期汇票sight bill||bill on demand 6^]+[q}3  
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…days after date||…days after date…日后付款 ofm#'7P 0  
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…months after date||…months after date…月后付款 Y]'Z7<U}*E  
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见票后…日付款…days after sight||…days sight */`ki;\A  
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见票后…月付款…months after sight||…months sight (ZUHvvL  
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同组票据set of bills rV` #[d  
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单张汇票sola of exchange||sole of exchange fK>L!=Q  
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远期汇票usance bill||bill at usance f,U.7E  
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长期汇票long bill kMIcK4.MH  
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短期汇票short bill Ua
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逾期汇票overdue bill W=~ ~5jFX  
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宽限日期days of grace wON!MhA;  
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电汇telegraphic transfer （T.T） (~
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邮汇postal order||postal note （Am.）||post office order||money order 'g}
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本票promissory note （P/N） Yj&F;_~  
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押汇负责书||押汇保证书letter of hypothecation 3(>B Ke  
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副保||抵押品||付属担保物collateral security xVw9v6@`h  
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担保书trust receipt||letter of indemnity j`EXlc~  
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承兑||认付acceptance })'B<vq  
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单张承兑general acceptance 9=s<Ld   
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有条件承兑qualified acceptance v_yw@  
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附条件认付conditional acceptance aEB_#1  
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部分认付partial acceptance   ]>!K 3kB