[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。   xV14Y9  
会计报表statement of account 58#nYt  
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往来帐目account current 5D7 L)>  
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现在往来帐||存款额current accout xE--)=<$  
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销货帐account sales K-Pcew^?  
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共同计算帐项joint account Xqm?@JN  
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未决帐项outstanding account #G
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account Txe*$T,(  
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应付帐||应付未付帐account payable jb/C\2U4)  
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应收帐||应收未收帐account receivable IR2Qc6+{  
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新交易||新帐new account w-km qh  
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未决帐||老帐old account Fpn'0&~-fi  

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现金帐cash account @*6_Rp"@  
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流水帐running account FoYs<aER  
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暂记帐||未定帐suspense account SZtSUt(ss  
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过期帐||延滞帐overdue account||pastdue account zC[LcC*+J  
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杂项帐户sundry account 4>Q] \\Lc  
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详细帐单||明细表detail account drwxrZt   
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呆帐bad account b-c6.aKf|  
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会计项目title of account DEfhR?v  
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会计薄||帐薄account-book EW)r/Av:,  
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营业报告书||损益计算表account of budiness||business report 5rA>2<\pQ  
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借贷细帐||交验帐account rendered zrtbk~v8y  

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明细帐account stated :c[T@[  
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与…银行开立一户头to open an account with ) I.uqG  
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与…银行建立交易to keep account with itO1ROmu  
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继续记帐to keep account :{xu_"nYr  
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与…有交易to have an account with JQ\o[t  
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作成会计帐||有往来帐项to make out an account with Nn5sD3z#  
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清算||清理债务to make up an account _1\H{x  
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清洁帐目||与…停止交易to close ones account with 4-xg+*()  
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结帐to close an account _3_o/I  
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清理未付款to ask an account||to demand an account &)Iue<&2  
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结清差额to balance the account with gO!:WD  
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清算to settle an account||to liquidate an account||to square an account T(eNK c2  
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审查帐目||监查帐目to audit an account If.h
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检查帐目to examine an account }Xy<F?Mh  
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转入A的帐户to charge the amount to As account '[Ch8
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以计帐方式付款to pay on account lA7\c#  
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代理某人||为某人on ones account||on account of one .^* .-8q  
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为自己计算||独立帐目on ones own account x AR9* <-  
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由某人收益并负风险on ones account and risk||for ones account and risk 2=xjgK  
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由某人负担for ones account||for account of one 6N'v`p8  
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按某人指示||列入某人帐户by order and for account of one ey>V^Fj  
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列入5月份帐目for May account F&x9.  
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编入某中帐项下to pass to the account of||to place to the account of %$L!N-U6  
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寄出清算书to send in an account||to send in render an account 8P=z"y  
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支票薄cheque book + \AiUY  
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支票陈票人cheque drawer \-B8
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持票人cheque holder qZ6Mk9@M  
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不记名支票cheque to bearer||bearer cheque 5g3D}F>OJ  
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记名支票||认人支票cheque to order \.tnz
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到期支票antedated cheque E6  2{sA^  
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未到期支票postdated cheque ? LA>5  
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保付支票certified cheque 8MH ZWi  
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未获兑现支票，退票returned cheque $-zt,iRyV  
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横线支票crossed cheque E{m\LUd^ :  
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普通横线general crossing H]7MNY  
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特别横线special crossing fZQC'Z>EX  
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空白支票blank cheque p<w2e  
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失效支票，过期支票stale cheque |2#)lGA  
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普通支票open cheque :`~;~g
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9"5J-a'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges EZ6\pyNB0#  
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支票换现金||兑现to cash a cheque @+OX1-dd/w  
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清理票款to clear a cheque F|,_k%QP  
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保证兑现to certify a cheque sp=;i8Y 3  
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填写支票数额to fill up a cheque %r1NRg8  
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支票上划线to cross a cheque 4CUzp.S`h  
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开发支票to make out a cheque rD"$,-h  
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签发支票，开立支票to draw a cheque||to issue a cheque 8` QbUQ6  
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透支支票to overdraw a cheque ""0
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背书支票to endorse a cheque DZ-2Z@{PX  
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请付票款||清付票款to pay a cheque||to honour a cheque I&m C  
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支票退票to dishonour a cheque =tkO^  
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拒付支票to refuse a cheque /A
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拒付支票to stop payment of a cheque t<F*ODn  
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提示要求付款to present for payment JX.3b_O  
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见票即付持票人payable to bearer {*BZ;Xh\8  
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支付指定人payable to order rEoMj)~\4&  
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已过期||无效out of date||stale s*g`| E{M  
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请给出票人R/D||refer to drawer HQy:,_f@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TJO?BX_9  
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文字与数字不一致words and figures differ j5Cf\*B4J  
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支票
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时间已过account closed _+aMP=H  
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更改处应加盖印章alterations require initials BwJL)$D<S  
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时间已过effects not cleared {hH8+4c7  
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停止付款payment stopped '44I}[cA/  
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支票毁损cheque mutilated M/abd 7q  
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汇款||寄钱to remit||to send money KlGmO;k  
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寄票供取款||支票支付to send a cheque for payment |I2~@RfpO:  
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寄款人a remitter f{w[H S,z  
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收款人a remittee
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国外汇票foreign Bill 68()2v4X  
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国内汇票inland Bill 6#;u6@+}yy  
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跟单汇票documentary bill u):Nq<X  
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空头汇票accommodation bill "3$P<Q\;l;  
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原始汇票original bill m+EtB6r  
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改写||换新票据renewed bill V`_)H  
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即期汇票sight bill||bill on demand mc|8t0 +1`  
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…days after date||…days after date…日后付款 bmw"-W^U[  
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…months after date||…months after date…月后付款 ,F?O} ijk  
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见票后…日付款…days after sight||…days sight dG%{&W9  
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见票后…月付款…months after sight||…months sight  Wo,fHY  
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同组票据set of bills "[2D&\$  
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单张汇票sola of exchange||sole of exchange ?dQ#% 06mn  
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远期汇票usance bill||bill at usance FK,Jk04on  
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长期汇票long bill }EJ'tio]  
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短期汇票short bill cE3V0voSw1  
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逾期汇票overdue bill
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宽限日期days of grace )Zit6I  
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电汇telegraphic transfer （T.T） h2 mU  
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邮汇postal order||postal note （Am.）||post office order||money order 42 &m)  
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本票promissory note （P/N） U?yKwH^{  
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押汇负责书||押汇保证书letter of hypothecation tCbnB  
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副保||抵押品||付属担保物collateral security he1OLk  
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担保书trust receipt||letter of indemnity 2a[_^v $v  
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承兑||认付acceptance #e(P~'A0  
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单张承兑general acceptance ] WP[hF  
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有条件承兑qualified acceptance <-m?l6  
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附条件认付conditional acceptance Bi|XdS$G  
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部分认付partial acceptance   czHbdEh