[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。   ~L_hZso4  
会计报表statement of account .G(llA}  
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往来帐目account current s^|.Zr;,>  
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现在往来帐||存款额current accout TsUOpEuX  
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销货帐account sales
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共同计算帐项joint account )r z+'|,  
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未决帐项outstanding account e)IpPTj#  
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贷方帐项credit account||creditor account .R8 HZ}3  
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借方帐项debit account||debtor account sv(f;ib  
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应付帐||应付未付帐account payable q;D+ai  
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应收帐||应收未收帐account receivable Hb(B?!M)  
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新交易||新帐new account ?Xo*1Z =  
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未决帐||老帐old account J3b4cxm  
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现金帐cash account ]:$ O{y  
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流水帐running account gbStAr.  
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暂记帐||未定帐suspense account 0l#)fJo  
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过期帐||延滞帐overdue account||pastdue account uH^PQ  
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杂项帐户sundry account b~C$R[S  
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详细帐单||明细表detail account j#6|V]l  
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呆帐bad account + |%
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会计项目title of account =KX<_;E  
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会计薄||帐薄account-book ;}.Kb
 
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营业报告书||损益计算表account of budiness||business report f.pkQe(  
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借贷细帐||交验帐account rendered h:Ndzp{  
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明细帐account stated -05U%l1e  
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与…银行开立一户头to open an account with a~^Srj!}x  
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与…银行建立交易to keep account with T "E(  F  
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继续记帐to keep account H=zN[MU  
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与…有交易to have an account with n*qN29sx  
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作成会计帐||有往来帐项to make out an account with DB&SOe  
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清算||清理债务to make up an account -%uy63LbHF  
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清洁帐目||与…停止交易to close ones account with >7>7/7=O  
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结帐to close an account 4IGxI7~27#  
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清理未付款to ask an account||to demand an account K M]Wl_z  
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结清差额to balance the account with tmxPOe  
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清算to settle an account||to liquidate an account||to square an account `03<0L  
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审查帐目||监查帐目to audit an account <jL#>L%%  
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检查帐目to examine an account $wXih#7  
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转入A的帐户to charge the amount to As account vadM1c*z  
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以计帐方式付款to pay on account )9pBu B  
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代理某人||为某人on ones account||on account of one ?lG;,,jc,W  
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为自己计算||独立帐目on ones own account 9_`
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由某人收益并负风险on ones account and risk||for ones account and risk B(EtXB9  
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由某人负担for ones account||for account of one v*gLNB,ZH  
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按某人指示||列入某人帐户by order and for account of one 9/QS0  
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列入5月份帐目for May account m4\g o  
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编入某中帐项下to pass to the account of||to place to the account of | )S{(#k  
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寄出清算书to send in an account||to send in render an account @YbZ8Uc  
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支票薄cheque book 4jPwL|#  
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支票陈票人cheque drawer oO}>i0ax*  
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持票人cheque holder 1_XO3P\  
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不记名支票cheque to bearer||bearer cheque ($,iAb  
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记名支票||认人支票cheque to order o7hH9iY  
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到期支票antedated cheque H{&a)!Ms  
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未到期支票postdated cheque fB@K'JQG  
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保付支票certified cheque V_7Y1GD  
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未获兑现支票，退票returned cheque m[//_TFf]  
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横线支票crossed cheque 9 kTD}" %2  
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普通横线general crossing g!~-^_F  
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特别横线special crossing 60.[t9pk6  
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空白支票blank cheque mgJ]@s}9  
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失效支票，过期支票stale cheque uyS^W'fF  
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普通支票open cheque \Nh^Ig
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount P22y5z~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Lv `8jSt\  
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支票换现金||兑现to cash a cheque tq4"QBIKh  
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清理票款to clear a cheque 2s]]!{Z#  
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保证兑现to certify a cheque KNUMz4  
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填写支票数额to fill up a cheque yC&
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支票上划线to cross a cheque u\Erta`  
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开发支票to make out a cheque jP6oJcZ  
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签发支票，开立支票to draw a cheque||to issue a cheque h#6 jUQ  
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透支支票to overdraw a cheque H(*=9  
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背书支票to endorse a cheque [(.T%kJ  
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请付票款||清付票款to pay a cheque||to honour a cheque {bq-: CZe  
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支票退票to dishonour a cheque S  tp*JU  
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拒付支票to refuse a cheque ]mLTF',5  
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拒付支票to stop payment of a cheque vM>`CZ  
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提示要求付款to present for payment ^zlu O
 
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见票即付持票人payable to bearer L|xen*O  
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支付指定人payable to order Z=5}17kA  
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已过期||无效out of date||stale Tk|;5^#H  
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请给出票人R/D||refer to drawer 1AEVZ@(j7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )LMux j  
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文字与数字不一致words and figures differ u|*|RuY  
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支票 >]08".ajS  
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时间已过account closed D$!p+Q  
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更改处应加盖印章alterations require initials c]v3dHE_h  
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时间已过effects not cleared 6f9<&dCK  
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停止付款payment stopped _N#3lU?  
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支票毁损cheque mutilated v5ddb)  
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汇款||寄钱to remit||to send money f9=X7"dzP  
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寄票供取款||支票支付to send a cheque for payment _llaH  
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寄款人a remitter /1 %0A  
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收款人a remittee <a}|G1 h  
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国外汇票foreign Bill W/X;|m`  
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国内汇票inland Bill Ybg`Z  
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跟单汇票documentary bill +Z0E?,Oz  
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空头汇票accommodation bill )BrqE uX@"  
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原始汇票original bill . M$D  
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改写||换新票据renewed bill j"=jK ^  
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即期汇票sight bill||bill on demand d7gSkna`5c  
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…days after date||…days after date…日后付款 B1.@K}  
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…months after date||…months after date…月后付款 "VCr^'  
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见票后…日付款…days after sight||…days sight H:Le^WS  
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见票后…月付款…months after sight||…months sight %V/]V,w:*R  
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同组票据set of bills (7 iMIY  
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单张汇票sola of exchange||sole of exchange qo|iw+0Y  
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远期汇票usance bill||bill at usance 2Mp;/b!  
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长期汇票long bill sqRuqUj+  
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短期汇票short bill $_kU)<e3  
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逾期汇票overdue bill l:HuG!  
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宽限日期days of grace ww,'n{_  
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电汇telegraphic transfer （T.T） F_`Gs8-VH  
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邮汇postal order||postal note （Am.）||post office order||money order pm+[,u!i  
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本票promissory note （P/N） zF7T5Ge  
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押汇负责书||押汇保证书letter of hypothecation c9V'Zd#  
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副保||抵押品||付属担保物collateral security "PPwJ/L(  
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担保书trust receipt||letter of indemnity 90a= 39kI  
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承兑||认付acceptance #\qES7We6  
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单张承兑general acceptance 7o3f5"z  
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有条件承兑qualified acceptance t$b`Am  
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附条件认付conditional acceptance :7gIm|2"]  
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部分认付partial acceptance   B4%W,F:@