[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。   TcoB,Kdce  
会计报表statement of account Ho]su?  
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往来帐目account current Uw:"n]G]D?  
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现在往来帐||存款额current accout 1 -b_~DF  
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销货帐account sales VtohL+  
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共同计算帐项joint account [-x7_=E#  
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未决帐项outstanding account dF2RH)U d  
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贷方帐项credit account||creditor account 2t,zLwBdnJ  
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借方帐项debit account||debtor account t$ *0{w E  
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应付帐||应付未付帐account payable zW nR6*\  
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应收帐||应收未收帐account receivable A2Tw<&Tw(  
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新交易||新帐new account T9&1VW  
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未决帐||老帐old account w*Ihk)  
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现金帐cash account et+0FF ,  
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流水帐running account QCJM&  
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暂记帐||未定帐suspense account y?!"6t7&  
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过期帐||延滞帐overdue account||pastdue account 0(btA~'*  
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杂项帐户sundry account qY#6SO`_iy  
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详细帐单||明细表detail account bjS {(  
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呆帐bad account RGX=)  
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会计项目title of account u-C)v*#L  
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会计薄||帐薄account-book .[ mRM  
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营业报告书||损益计算表account of budiness||business report m4yL@d,Yw  
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借贷细帐||交验帐account rendered i 3SHg\~Z  
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明细帐account stated  f V(J|  
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与…银行开立一户头to open an account with V470C@  
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与…银行建立交易to keep account with !?gKqx'T$  
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继续记帐to keep account V$?SR44>nH  
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与…有交易to have an account with "-J-k=  
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作成会计帐||有往来帐项to make out an account with _ORvo{[:  
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清算||清理债务to make up an account r$~HfskeI  
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清洁帐目||与…停止交易to close ones account with 
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结帐to close an account I(0~n,=j  
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清理未付款to ask an account||to demand an account <3hRyG@vB  
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结清差额to balance the account with w:Kl6"c  
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清算to settle an account||to liquidate an account||to square an account l2P=R)@{  
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审查帐目||监查帐目to audit an account J6FV]G pv  
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检查帐目to examine an account 4Ic*9t3  
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转入A的帐户to charge the amount to As account r #cGop]  
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以计帐方式付款to pay on account HqT#$}rv  
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代理某人||为某人on ones account||on account of one EGF '"L  
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为自己计算||独立帐目on ones own account o
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由某人收益并负风险on ones account and risk||for ones account and risk _C[q4?  
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由某人负担for ones account||for account of one ]R f[y  
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按某人指示||列入某人帐户by order and for account of one J
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列入5月份帐目for May account c?[I?ytl  
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编入某中帐项下to pass to the account of||to place to the account of 9} M?
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寄出清算书to send in an account||to send in render an account ryUQU^v  
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支票薄cheque book 9oR@U
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支票陈票人cheque drawer &n }f?  
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持票人cheque holder ][h%UrV  
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不记名支票cheque to bearer||bearer cheque Tc &z:  
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记名支票||认人支票cheque to order ~{B7 k:  
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到期支票antedated cheque KNpl:g3{<Q  
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未到期支票postdated cheque BsqP?/  
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保付支票certified cheque 
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未获兑现支票，退票returned cheque zrL$]Oy}x  
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横线支票crossed cheque H*&f:mfq  
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普通横线general crossing l7259Ro~  
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特别横线special crossing zRl3KjET  
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空白支票blank cheque F2dHH^  
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失效支票，过期支票stale cheque 4(~L#}:r!  
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普通支票open cheque $L>@Ed<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount m
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5C*Pd Wpl  
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支票换现金||兑现to cash a cheque V>%rv'G8  
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清理票款to clear a cheque
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保证兑现to certify a cheque gQelD6c
 
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填写支票数额to fill up a cheque uaGk6S  
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支票上划线to cross a cheque z'U1bMg  
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开发支票to make out a cheque mPK:R^RjG&  
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签发支票，开立支票to draw a cheque||to issue a cheque V)-+Fd,=  
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透支支票to overdraw a cheque 4Zddw0|2  
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背书支票to endorse a cheque SC!RbW@3  
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请付票款||清付票款to pay a cheque||to honour a cheque G1tY)_-8[  
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支票退票to dishonour a cheque 9dLV96
  
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拒付支票to refuse a cheque w\u=)3qyVV  
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拒付支票to stop payment of a cheque NiK4d{E&  
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提示要求付款to present for payment D& i94\vVa  
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见票即付持票人payable to bearer w<3#1/g!2B  
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支付指定人payable to order QXFo1m  
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已过期||无效out of date||stale e}7lBLK]*  
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请给出票人R/D||refer to drawer [5b--O  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^|(LAjet  
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文字与数字不一致words and figures differ  A,<E\  
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支票  'KL0@l  
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时间已过account closed C2I_%nU Z1  
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更改处应加盖印章alterations require initials k%#E
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时间已过effects not cleared 3(N$nsi  
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停止付款payment stopped \?-<4Bc@  
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支票毁损cheque mutilated o:'MpKm  
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汇款||寄钱to remit||to send money b_taC^-l  
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寄票供取款||支票支付to send a cheque for payment Dx?,=~W9  
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寄款人a remitter  8dA~\a  
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收款人a remittee (%6P0*  
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国外汇票foreign Bill zC!t ;*8a  
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国内汇票inland Bill .`eN8Dl1  
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跟单汇票documentary bill 7JH6A'&  
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空头汇票accommodation bill 4+8@`f>s  
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原始汇票original bill C1)!f j=  
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改写||换新票据renewed bill 1Pu~X \sO  
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即期汇票sight bill||bill on demand V 5mTP'  
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…days after date||…days after date…日后付款 #\OA)`U  
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…months after date||…months after date…月后付款 4!?eRY  
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见票后…日付款…days after sight||…days sight Q;rX;p^W  
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见票后…月付款…months after sight||…months sight ?UoBV$  
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同组票据set of bills evmeqQG=  
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单张汇票sola of exchange||sole of exchange +M/%+l  
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远期汇票usance bill||bill at usance D 0f]$  
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长期汇票long bill Nh44]*  
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短期汇票short bill dR]m8mdqc1  
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逾期汇票overdue bill Mi_$">1-W  
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宽限日期days of grace [:*)XeRK  
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电汇telegraphic transfer （T.T） FS1z`wYP  
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邮汇postal order||postal note （Am.）||post office order||money order |_U= z;Y  
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本票promissory note （P/N） `P
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押汇负责书||押汇保证书letter of hypothecation  %;!.n{X  
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副保||抵押品||付属担保物collateral security ],].zlN  
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担保书trust receipt||letter of indemnity sDV Q#}a  
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承兑||认付acceptance \73ch  
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单张承兑general acceptance Xn ;AZu^'R  
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有条件承兑qualified acceptance bZV
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附条件认付conditional acceptance zx7{U8*`<  
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部分认付partial acceptance   :Ux_qB