[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。   T[SK>z  
会计报表statement of account i#la'ICwJ  
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往来帐目account current c& ;@i$X(  
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现在往来帐||存款额current accout G[>
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销货帐account sales #Nh'1@@  
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共同计算帐项joint account blQ
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未决帐项outstanding account 0#WN2f, <:  
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贷方帐项credit account||creditor account ;M.Q=#;E  
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借方帐项debit account||debtor account #KiJ{w'  
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应付帐||应付未付帐account payable uA#K59E+  
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应收帐||应收未收帐account receivable P\MDD@  
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新交易||新帐new account <mFDC?j  
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未决帐||老帐old account GY%5N= u  
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现金帐cash account ?(gha  
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流水帐running account 3Rb#!tx9  
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暂记帐||未定帐suspense account h\[@J rDa  
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过期帐||延滞帐overdue account||pastdue account nriSVG
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杂项帐户sundry account "d)YqQ  
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详细帐单||明细表detail account d'W2I*Zc<  
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呆帐bad account MZ}0.KmaZ  
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会计项目title of account FQ4R>@ @5  
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会计薄||帐薄account-book ht%qjE  
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营业报告书||损益计算表account of budiness||business report 9KX% O-'  

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借贷细帐||交验帐account rendered ?'~u)O(n  
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明细帐account stated iYBc4'X  
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与…银行开立一户头to open an account with 5, ,'hAq_  
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与…银行建立交易to keep account with [[c0
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继续记帐to keep account GcN}I=4|  
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与…有交易to have an account with T/ECW  
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account Ra53M!>]  
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清洁帐目||与…停止交易to close ones account with .f0qgmIyL  
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结帐to close an account s:lH4B  
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清理未付款to ask an account||to demand an account !i8)si_  
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结清差额to balance the account with dH5*%  
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清算to settle an account||to liquidate an account||to square an account LhKbZoPp  
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审查帐目||监查帐目to audit an account j5R0e}/r  
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检查帐目to examine an account nygGI_[l  
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转入A的帐户to charge the amount to As account @ NDcO,]  
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以计帐方式付款to pay on account %S"z9@  
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代理某人||为某人on ones account||on account of one WFc4(Kl  
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为自己计算||独立帐目on ones own account 'LG\]h>+)  
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由某人收益并负风险on ones account and risk||for ones account and risk `qd5+~c  
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由某人负担for ones account||for account of one VJ'-"8tY&  
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按某人指示||列入某人帐户by order and for account of one ik?IC$*n3i  
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列入5月份帐目for May account r UZN$="N  
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编入某中帐项下to pass to the account of||to place to the account of cEp/qzAiD%  
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寄出清算书to send in an account||to send in render an account Vm@VhCsp  
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支票薄cheque book f]2gjQHM  
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支票陈票人cheque drawer JSh'iYJ.  
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持票人cheque holder nWYfe-zQxg  
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不记名支票cheque to bearer||bearer cheque jMR9E@>~E  
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记名支票||认人支票cheque to order {az LtTh  
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到期支票antedated cheque 9p02K@wkD  
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未到期支票postdated cheque D 5Z7?Y  
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保付支票certified cheque hoPh#? G  
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未获兑现支票，退票returned cheque u*Y!=IT  
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横线支票crossed cheque Si#XF[/  
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普通横线general crossing ]=0D~3o3  
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特别横线special crossing {}PBYXR  
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空白支票blank cheque 3o__tU)B  
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失效支票，过期支票stale cheque U &W}c^#  
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普通支票open cheque }JWk?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?jBh=X\]:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1(U\vMb  
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支票换现金||兑现to cash a cheque nR~L$Wu5_a  
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清理票款to clear a cheque S)\%. ~ n  
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保证兑现to certify a cheque Fm Ra]31W  
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填写支票数额to fill up a cheque vl}uHdeP9  
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支票上划线to cross a cheque Y;'7Ek)  
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开发支票to make out a cheque AiO29<  
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签发支票，开立支票to draw a cheque||to issue a cheque u{ .UZTn  
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透支支票to overdraw a cheque ~T[m{8uh  
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背书支票to endorse a cheque |3MqAvPJ  
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请付票款||清付票款to pay a cheque||to honour a cheque b='YCa  
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支票退票to dishonour a cheque Ui
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拒付支票to refuse a cheque KPUc+`cN%  
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拒付支票to stop payment of a cheque dOe|uQXyD  
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提示要求付款to present for payment @W^A%6"j  
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见票即付持票人payable to bearer :(Feg2c  
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支付指定人payable to order y?M99Vo4?  
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已过期||无效out of date||stale 1k\1U  
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请给出票人R/D||refer to drawer 59p'Ega.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1DGVAIcD  
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文字与数字不一致words and figures differ rBkf@  
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更改处应加盖印章alterations require initials xZL`<3?  
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时间已过effects not cleared ?U2ed)zzw  
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停止付款payment stopped @ MNL  
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支票毁损cheque mutilated hX 9.%-@sR  

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汇款||寄钱to remit||to send money #:vosVqG  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter <jw`"L[D
 
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收款人a remittee 0X0HDQ  
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国外汇票foreign Bill 23pHB
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国内汇票inland Bill _myam3[W  
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跟单汇票documentary bill P)^K&7X  
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空头汇票accommodation bill tV*g1)'zX  
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原始汇票original bill rA8neO)  
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改写||换新票据renewed bill "]kaaF$U%  
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即期汇票sight bill||bill on demand I#Iu :,OT  
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…days after date||…days after date…日后付款 zg)Z2?K|;u  
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…months after date||…months after date…月后付款 Rw^4S@~T  
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见票后…日付款…days after sight||…days sight 2[r#y1ro  
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见票后…月付款…months after sight||…months sight ,D+pGxbr   
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同组票据set of bills $MfHA~^  
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单张汇票sola of exchange||sole of exchange Ad9'q!_en  
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远期汇票usance bill||bill at usance
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长期汇票long bill CS:j->  
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短期汇票short bill (}V.xi  
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逾期汇票overdue bill 8l~]}2LAs  
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宽限日期days of grace u+&BR1)C  
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电汇telegraphic transfer （T.T） Rf^$?D&^  
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邮汇postal order||postal note （Am.）||post office order||money order n!2"pRIi  
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本票promissory note （P/N） Ynl ^Z  
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押汇负责书||押汇保证书letter of hypothecation /x c<&  
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副保||抵押品||付属担保物collateral security v8Vw.Ce`f  
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担保书trust receipt||letter of indemnity {_&'tXL  
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承兑||认付acceptance Ls< ";QJc  
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单张承兑general acceptance |5oK04<  
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有条件承兑qualified acceptance t2skg
  
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附条件认付conditional acceptance Rah"La  
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部分认付partial acceptance   kW#,o9f\