[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。   x'EEmjJ  
会计报表statement of account l
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往来帐目account current l]G iz&  
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现在往来帐||存款额current accout G]h_z|$K  
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销货帐account sales AL":j6!OQ  
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共同计算帐项joint account 3JC uM_y  
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未决帐项outstanding account aV5M}:D  
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贷方帐项credit account||creditor account |uf
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借方帐项debit account||debtor account z5gVP8*z5  
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应付帐||应付未付帐account payable Q z(n41@`  
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应收帐||应收未收帐account receivable o2dO\$'  
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新交易||新帐new account LEM%B??&5z  
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未决帐||老帐old account *%/O (ohs@  
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现金帐cash account c2NB@T9'v  
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流水帐running account )!v"(i.5Xo  
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暂记帐||未定帐suspense account JXL?.{'A  
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过期帐||延滞帐overdue account||pastdue account T#Q7L~?zY  
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杂项帐户sundry account PwW$=M{\.  
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详细帐单||明细表detail account 6HZtdRQF  
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呆帐bad account 8!|vp7/  
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会计项目title of account ~588M 8~  
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会计薄||帐薄account-book ^85Eveu  
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营业报告书||损益计算表account of budiness||business report \_O#M   
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借贷细帐||交验帐account rendered !b_(|~7Lc  
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明细帐account stated UH-873AK  
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与…银行开立一户头to open an account with C0[U}Y/r2  
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与…银行建立交易to keep account with ;ZUj2WxE  
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继续记帐to keep account )>{.t=#  
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与…有交易to have an account with 9no<;1+j,  
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作成会计帐||有往来帐项to make out an account with e:Y+-C5  

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清算||清理债务to make up an account g0j)k6<6(Y  
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清洁帐目||与…停止交易to close ones account with IMwV9rF  
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结帐to close an account } doAeTZ  
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清理未付款to ask an account||to demand an account Y M:9m)  
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结清差额to balance the account with ^g*Sy, A  
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清算to settle an account||to liquidate an account||to square an account fX`u"`o5  
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审查帐目||监查帐目to audit an account [@lK[7 u  
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检查帐目to examine an account V\zcv@  
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转入A的帐户to charge the amount to As account VQpt1cK*  
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以计帐方式付款to pay on account <@(\z   
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代理某人||为某人on ones account||on account of one }&=l )\e  
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为自己计算||独立帐目on ones own account 5%2~/ "  
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由某人收益并负风险on ones account and risk||for ones account and risk T3oFgzoO  
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由某人负担for ones account||for account of one d[l8qaD  
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按某人指示||列入某人帐户by order and for account of one (nL zWvN  
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列入5月份帐目for May account +ZjDTTk  
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编入某中帐项下to pass to the account of||to place to the account of VvIUAn  
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寄出清算书to send in an account||to send in render an account tF,`v{-up  
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支票薄cheque book olQP>sa  
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支票陈票人cheque drawer U:~]>B $  
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持票人cheque holder wclj9&k  
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不记名支票cheque to bearer||bearer cheque g \S6>LG!  
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记名支票||认人支票cheque to order #@YKNS[  
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到期支票antedated cheque Y/UvNb<lK  

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未到期支票postdated cheque jHT^I as  
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保付支票certified cheque 4#W$5_Ny  
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未获兑现支票，退票returned cheque A]QGaWK  
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横线支票crossed cheque i0\]^F  
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普通横线general crossing (oCpQDab@  
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特别横线special crossing bly `mp8#  
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空白支票blank cheque ?Nt m5(R  
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失效支票，过期支票stale cheque V@z/%=PJ  
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普通支票open cheque xG4 C 6 s  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /i!/)]*-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges UY *Z`$  
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支票换现金||兑现to cash a cheque `} 'o2oZnG  
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清理票款to clear a cheque #K-O<:s=y  
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保证兑现to certify a cheque 5 r<cna  
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填写支票数额to fill up a cheque d_V7w4l K  
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支票上划线to cross a cheque HZ{DlH;&  
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开发支票to make out a cheque ^D {v L  
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签发支票，开立支票to draw a cheque||to issue a cheque L6=5]
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透支支票to overdraw a cheque gyMy;}a  
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背书支票to endorse a cheque G>2: WQ/  
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请付票款||清付票款to pay a cheque||to honour a cheque S }G3ha  
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支票退票to dishonour a cheque \T`iq[+6  
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拒付支票to refuse a cheque Eds{-x|10  
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拒付支票to stop payment of a cheque m&6 I@S2  
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提示要求付款to present for payment K./L'Me  
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见票即付持票人payable to bearer B}ASZYpW>  
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支付指定人payable to order +JBYGYN&K  
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已过期||无效out of date||stale *| YR8f  
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请给出票人R/D||refer to drawer v>p~y u+G  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m"8Gh`Fo  
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文字与数字不一致words and figures differ bp( X\:zAy  
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支票 wWUt44:0O  
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时间已过account closed UkXf)  
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更改处应加盖印章alterations require initials `!iVMTp  
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时间已过effects not cleared p4'Qki8Hd  
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停止付款payment stopped FYu=e?L  
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支票毁损cheque mutilated 7|eD}=jy  
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汇款||寄钱to remit||to send money ^l"  
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寄票供取款||支票支付to send a cheque for payment LlfD>cN  
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寄款人a remitter BVpRkUC"  
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收款人a remittee zg=F;^oZ <  
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国外汇票foreign Bill zT5@wm  
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国内汇票inland Bill $|yO mh  
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跟单汇票documentary bill mnM!^[|z  
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空头汇票accommodation bill SH/KC  
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原始汇票original bill hKtc  
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改写||换新票据renewed bill T*%Q s&x;  
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即期汇票sight bill||bill on demand BQol>VRu  
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…days after date||…days after date…日后付款 XD8MF)$9  

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…months after date||…months after date…月后付款  Ifm|_  
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见票后…日付款…days after sight||…days sight 0"~ `U.k~M  
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见票后…月付款…months after sight||…months sight :n:Gr?  
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同组票据set of bills pm-SDp>s  
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单张汇票sola of exchange||sole of exchange 2[W1EQI  
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远期汇票usance bill||bill at usance Mb6#97  
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长期汇票long bill GT[,[l  
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短期汇票short bill I<q=lK  
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逾期汇票overdue bill [Yx)`e  

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宽限日期days of grace bqwQi>^Cw  
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电汇telegraphic transfer （T.T） "p43#  
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邮汇postal order||postal note （Am.）||post office order||money order q c}r.'p  
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本票promissory note （P/N） fUh7PF%
 
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押汇负责书||押汇保证书letter of hypothecation 93="sS  
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副保||抵押品||付属担保物collateral security ~Qzb<^9]  
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担保书trust receipt||letter of indemnity Ju""i4  
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承兑||认付acceptance 2%YtMkC5  
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单张承兑general acceptance cd8~y  
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有条件承兑qualified acceptance k}-@N;zq  
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附条件认付conditional acceptance (VYY-%N`  
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部分认付partial acceptance   1eC1Cyw