[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。   h=!M6yap<  
会计报表statement of account D!c1;IHZ  
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往来帐目account current ~?2rGE  
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现在往来帐||存款额current accout |= tJ|  
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销货帐account sales hN Z4v/  
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共同计算帐项joint account T P{>O%b  
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未决帐项outstanding account fG X1y  
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贷方帐项credit account||creditor account 4 *Bp  
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借方帐项debit account||debtor account 6{b%Jfo  
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应付帐||应付未付帐account payable *37LN  
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应收帐||应收未收帐account receivable R88(dEK  
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新交易||新帐new account Ymwx(Pm  
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未决帐||老帐old account J0IdFFZ|w  
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现金帐cash account g28S3 '2  
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流水帐running account y8< lp+  
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暂记帐||未定帐suspense account %f_)<NP9=
 
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过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account b9
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详细帐单||明细表detail account $Nt=gSWw5  
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呆帐bad account _0DXQS\  
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会计项目title of account vOvxQS}dBp  
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会计薄||帐薄account-book ,p[\fT($]  
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营业报告书||损益计算表account of budiness||business report C$AIP\j- )  
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借贷细帐||交验帐account rendered ^|FVc48{  
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明细帐account stated 2-cU -i4  
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与…银行开立一户头to open an account with "a0u-}/D  
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与…银行建立交易to keep account with ZVL-o<6  
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继续记帐to keep account U!;aM*67  
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与…有交易to have an account with %_j?< h&  
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作成会计帐||有往来帐项to make out an account with v'bd.eqw  
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清算||清理债务to make up an account 11@2;vw  
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清洁帐目||与…停止交易to close ones account with >QZt)<[  
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结帐to close an account $5Y^fwIK  
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清理未付款to ask an account||to demand an account T`w};]z^d2  
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结清差额to balance the account with YnO1Lf@  
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清算to settle an account||to liquidate an account||to square an account XvzV lKL  
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审查帐目||监查帐目to audit an account /P8eI3R  
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检查帐目to examine an account cV,03]x
 
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转入A的帐户to charge the amount to As account sei!9+bZr  
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以计帐方式付款to pay on account @qhg[= @  
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代理某人||为某人on ones account||on account of one (27F   
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为自己计算||独立帐目on ones own account p2NB~t7Z  
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由某人收益并负风险on ones account and risk||for ones account and risk {u=\-|t  
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由某人负担for ones account||for account of one 8^"|-~
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按某人指示||列入某人帐户by order and for account of one VU'l~% ql  
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列入5月份帐目for May account UCj#t!Mw  
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编入某中帐项下to pass to the account of||to place to the account of uy- Ncy  
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寄出清算书to send in an account||to send in render an account z` ?xS  
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支票薄cheque book C
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支票陈票人cheque drawer Mc3h  R0  
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持票人cheque holder COL8YY  
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不记名支票cheque to bearer||bearer cheque w>UV\`x  
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记名支票||认人支票cheque to order 4wD^?S!p  
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到期支票antedated cheque h?tV>x/Fu  
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未到期支票postdated cheque  !3M!p&  
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保付支票certified cheque Z:gsguX  
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未获兑现支票，退票returned cheque o@~gg*
  
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横线支票crossed cheque uHh2>Px  
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普通横线general crossing H t$%)j9  
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特别横线special crossing mM~Q!`Nf.  
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空白支票blank cheque Jq@LZ2^  
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失效支票，过期支票stale cheque Gwk@X/q  
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普通支票open cheque 8[XNFFUZs  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $(hZw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges I!%@|[ Ow  
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支票换现金||兑现to cash a cheque g:V6B/M&  
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清理票款to clear a cheque }?$Mh)  
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保证兑现to certify a cheque q\G@Nn^  
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填写支票数额to fill up a cheque Z%{2/mQ  
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支票上划线to cross a cheque L.(k8eX  
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开发支票to make out a cheque /_HL&|N_5  
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签发支票，开立支票to draw a cheque||to issue a cheque 36z{TWF  
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透支支票to overdraw a cheque #=c%:{O{4R  
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背书支票to endorse a cheque # jyAq$I0  
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请付票款||清付票款to pay a cheque||to honour a cheque 4H)a7<,  
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支票退票to dishonour a cheque Ex{]<6UAu  
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拒付支票to refuse a cheque ~drNlt9jf  
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拒付支票to stop payment of a cheque "|H0 X#  
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提示要求付款to present for payment nN:i{t4f  
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见票即付持票人payable to bearer TqC"lO>:Q  
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支付指定人payable to order <cS1}"  
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已过期||无效out of date||stale -Cl0!}P4I  
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请给出票人R/D||refer to drawer ay2.CBF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _?8T'?-1  
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文字与数字不一致words and figures differ Sn0 Gw  
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支票 :(Gg]Z9^8  
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时间已过account closed +aMPwTF:3  
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更改处应加盖印章alterations require initials awUIYAgJ3  
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时间已过effects not cleared Q%6*S!~  
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停止付款payment stopped FXIQS'  
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支票毁损cheque mutilated >qOhzbAH{<  
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汇款||寄钱to remit||to send money tjGQ0-Lo  
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寄票供取款||支票支付to send a cheque for payment <EJC.WWJa  
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寄款人a remitter d+l@hgz~  
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收款人a remittee wj5{f5 RWV  
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国外汇票foreign Bill qWdL|8  
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国内汇票inland Bill ka655O/)&  
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跟单汇票documentary bill S'q (Qo  
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空头汇票accommodation bill A\YP}sG1  
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原始汇票original bill y]+q mNw"+  
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改写||换新票据renewed bill (U4]d`  
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即期汇票sight bill||bill on demand 7vZznN8e  
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…days after date||…days after date…日后付款 _46 
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…months after date||…months after date…月后付款 /SO 4O|b  
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见票后…日付款…days after sight||…days sight Bu$Z+o  
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见票后…月付款…months after sight||…months sight ):-\TVz~  
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同组票据set of bills j\@Ht~G  
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单张汇票sola of exchange||sole of exchange N;gI %6  
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远期汇票usance bill||bill at usance <a_ytSoG1  
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长期汇票long bill .d/e?H:  
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短期汇票short bill d>k)aI Yp  
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逾期汇票overdue bill ]fiAV|'^  
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宽限日期days of grace Ct@OS227x  
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电汇telegraphic transfer （T.T） #z$g1\v  
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邮汇postal order||postal note （Am.）||post office order||money order s\/$`fuhx  
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本票promissory note （P/N） &-R(u}m-F  
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押汇负责书||押汇保证书letter of hypothecation R-[t4 BHn  
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副保||抵押品||付属担保物collateral security BU;o$"L  
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担保书trust receipt||letter of indemnity ^s.necg0  
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承兑||认付acceptance P[q 'Y^\  
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单张承兑general acceptance e<Bwduy
 
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有条件承兑qualified acceptance -5X*y4#  
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附条件认付conditional acceptance **KkPjAO?  
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部分认付partial acceptance   u#bd*(