[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。   pJ[7m  
会计报表statement of account d[;=X.fZ2  
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往来帐目account current [P`t8  
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现在往来帐||存款额current accout DPR=Xls  
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销货帐account sales 6( TG/J  
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共同计算帐项joint account 1MV\Jm  
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未决帐项outstanding account J2VhheL`J  
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贷方帐项credit account||creditor account 5]n5nqz  
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借方帐项debit account||debtor account t.B%7e  
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应付帐||应付未付帐account payable ]h8[b9$<")  
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应收帐||应收未收帐account receivable EJ&
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新交易||新帐new account 7A@GNA  
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未决帐||老帐old account &x$1hx'  
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现金帐cash account Yg@k+  
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流水帐running account &t1?=F,]  
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暂记帐||未定帐suspense account Tvf%'%h1  
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过期帐||延滞帐overdue account||pastdue account B[k {u#Kp  
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杂项帐户sundry account &wc%mQV  
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详细帐单||明细表detail account []R`h*#  
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呆帐bad account y;W|)  
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会计项目title of account (3kz(6S  
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会计薄||帐薄account-book 26n+v(re  
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营业报告书||损益计算表account of budiness||business report yhnhORSY;  
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借贷细帐||交验帐account rendered 8%-+@\=  
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明细帐account stated d N'2;X  
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与…银行开立一户头to open an account with Z!\xVCG"q  
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与…银行建立交易to keep account with mI5BJ  
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继续记帐to keep account 92y<E<n  
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与…有交易to have an account with ce3w0UeV  
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作成会计帐||有往来帐项to make out an account with HoA[UT  
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清算||清理债务to make up an account IB~`Ht8 b  
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清洁帐目||与…停止交易to close ones account with `U-i{i  
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结帐to close an account  {@XzY>  
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清理未付款to ask an account||to demand an account cM9z b6m  
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结清差额to balance the account with \2$-.np z  
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清算to settle an account||to liquidate an account||to square an account 2|J>e(&akY  
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审查帐目||监查帐目to audit an account .u
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检查帐目to examine an account 1_chO?&,I  
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转入A的帐户to charge the amount to As account l)JNNcej  
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以计帐方式付款to pay on account Z^Y_+)
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代理某人||为某人on ones account||on account of one SZGeF;N  
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为自己计算||独立帐目on ones own account wi{qN___  
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由某人收益并负风险on ones account and risk||for ones account and risk 6fP"I_c  
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由某人负担for ones account||for account of one fc}G6P;3{  
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按某人指示||列入某人帐户by order and for account of one {*/&`$0lH|  
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列入5月份帐目for May account 9qhX\, h  
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编入某中帐项下to pass to the account of||to place to the account of u@(z(P  
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寄出清算书to send in an account||to send in render an account 'qhi 8=*  
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支票薄cheque book RmR-uQU-c  
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支票陈票人cheque drawer m7GM1[?r  
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持票人cheque holder F\!Va  
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不记名支票cheque to bearer||bearer cheque 3WOm`<  
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记名支票||认人支票cheque to order COV8=E~  
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到期支票antedated cheque P^wDt14>  
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未到期支票postdated cheque NuL.l__W  
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保付支票certified cheque Ne 2tfiI`  
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未获兑现支票，退票returned cheque ?h7,q*rxk  
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横线支票crossed cheque /h.hFM/  
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普通横线general crossing W8@o7svrh  
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特别横线special crossing R#K,/b%SV  
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空白支票blank cheque sQIzcnKB  
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失效支票，过期支票stale cheque Hzn6H4Rc  
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普通支票open cheque v`G[6Z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0@B hRf5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges bvR0?xnq  
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支票换现金||兑现to cash a cheque [f8mh88r  
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清理票款to clear a cheque :m{;<LRV  
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保证兑现to certify a cheque &3_S+.JO  
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填写支票数额to fill up a cheque &Bc$8ZR  
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支票上划线to cross a cheque c]OK)i-{l  
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开发支票to make out a cheque ej^pFo  
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签发支票，开立支票to draw a cheque||to issue a cheque Y`tv"v2  
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透支支票to overdraw a cheque j56Dt_  
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背书支票to endorse a cheque l`M7a9*U  
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请付票款||清付票款to pay a cheque||to honour a cheque ~A-1x!YiU  
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支票退票to dishonour a cheque 9D+B~8[SQ  
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拒付支票to refuse a cheque /P}Wp[)u  
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拒付支票to stop payment of a cheque dK^WZQ  
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提示要求付款to present for payment ex}6(;7)O  
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见票即付持票人payable to bearer ~UhTy~jya  
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支付指定人payable to order bFt$u]Yvo  
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已过期||无效out of date||stale MPxe|
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请给出票人R/D||refer to drawer #y4+O;{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }1)tALA  
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文字与数字不一致words and figures differ qx+ .v2G  
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支票 tXWhq  
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时间已过account closed 7B"*< %<  
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更改处应加盖印章alterations require initials q0a8=o"|  
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时间已过effects not cleared ET[vJnReC  
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停止付款payment stopped -{tB&V~+v  
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支票毁损cheque mutilated R | &+g\{;  
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汇款||寄钱to remit||to send money mTsl"A>  
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寄票供取款||支票支付to send a cheque for payment P t)Ni  
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寄款人a remitter R;{y]1u  
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收款人a remittee @2>j4Sc  
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国外汇票foreign Bill g+xA0qW  
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国内汇票inland Bill NdlJdq  
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跟单汇票documentary bill @/w($w"  
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空头汇票accommodation bill c~0hu*&  
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原始汇票original bill <Kq4thR  
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改写||换新票据renewed bill J=*X%^jX9Z  
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即期汇票sight bill||bill on demand +-VkRr#  
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…days after date||…days after date…日后付款 '}Tf9L%  
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…months after date||…months after date…月后付款 3miEF0x[  
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见票后…日付款…days after sight||…days sight NJVAvq2E.  
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见票后…月付款…months after sight||…months sight P{'T9U|O-  
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同组票据set of bills ;~2RWj=-  
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单张汇票sola of exchange||sole of exchange #i8] f{  
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远期汇票usance bill||bill at usance epcBr_}  
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长期汇票long bill Wsz-#kc\[  
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短期汇票short bill *?'^Rc  
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逾期汇票overdue bill , ;'y <GA  
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宽限日期days of grace ewOd =%  
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电汇telegraphic transfer （T.T） deRnP$u0  
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邮汇postal order||postal note （Am.）||post office order||money order Z{9 mZlIy  
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本票promissory note （P/N） E{Tvjh+  
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押汇负责书||押汇保证书letter of hypothecation {Q%"{h']  
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副保||抵押品||付属担保物collateral security $CgJ+ua\8  
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担保书trust receipt||letter of indemnity 1<Z~Gw4  
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承兑||认付acceptance ckglDhC  
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单张承兑general acceptance Tlz $LI  
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有条件承兑qualified acceptance ls^|j%$J  
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附条件认付conditional acceptance e>OYJd0s  
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部分认付partial acceptance   q h+c}"4m