[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。   _1?uAQ3,  
会计报表statement of account  B=*0  
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往来帐目account current <N<0?GQ  
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现在往来帐||存款额current accout +FNGRL  
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销货帐account sales ~Q=;L>Qd  
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共同计算帐项joint account Y 22Ai  
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未决帐项outstanding account vFHeGq70j  
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贷方帐项credit account||creditor account 1VYH:uGuAU  
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借方帐项debit account||debtor account f'ld6jt|%  
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应付帐||应付未付帐account payable d>#',C#;  
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应收帐||应收未收帐account receivable Ruq;:5u  
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新交易||新帐new account gHh(Q RA  
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未决帐||老帐old account X`<z5W] !  
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现金帐cash account /)v+|%U  
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流水帐running account _GY2|x2c  
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暂记帐||未定帐suspense account ~:,}?9  
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过期帐||延滞帐overdue account||pastdue account kqZRg>1A  
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杂项帐户sundry account `tO t+>YWn  
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详细帐单||明细表detail account sBWyUD  
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呆帐bad account D:K"J><@
 
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会计项目title of account [+5g 9tBJ  
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会计薄||帐薄account-book vx6lud0k}  
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营业报告书||损益计算表account of budiness||business report 5s%e9x|kP  
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借贷细帐||交验帐account rendered |ggtb\W  
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明细帐account stated
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与…银行开立一户头to open an account with .`u8(S+  
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与…银行建立交易to keep account with X16O9qsh  
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继续记帐to keep account 2u0B=0x  
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与…有交易to have an account with y_Gs_xg  
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作成会计帐||有往来帐项to make out an account with M/xm6  
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清算||清理债务to make up an account l7<VHz0b  
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清洁帐目||与…停止交易to close ones account with yI!W658$6  
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结帐to close an account 9J_vvq`%`  
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清理未付款to ask an account||to demand an account VD!PF'  
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结清差额to balance the account with -nD}k  
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清算to settle an account||to liquidate an account||to square an account o5+7Lt]  
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审查帐目||监查帐目to audit an account >$3 =yw%  
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检查帐目to examine an account kA2)T,s74  
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转入A的帐户to charge the amount to As account 5yW}#W>  
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以计帐方式付款to pay on account rc`Il{~k  
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代理某人||为某人on ones account||on account of one a@? Bv  
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为自己计算||独立帐目on ones own account Tjj27+y*\  
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由某人收益并负风险on ones account and risk||for ones account and risk !_dW `  
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由某人负担for ones account||for account of one bDegIW/'w  
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按某人指示||列入某人帐户by order and for account of one o 7V&HJ[  
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列入5月份帐目for May account y7z ,I  
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编入某中帐项下to pass to the account of||to place to the account of '?$<k@mJW  
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寄出清算书to send in an account||to send in render an account b#S-u }1PE  
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支票薄cheque book UwDoueXs  
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支票陈票人cheque drawer c,*a|@  
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持票人cheque holder k{\a_e`  
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不记名支票cheque to bearer||bearer cheque l-'\E6grdH  
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记名支票||认人支票cheque to order YgkQF0+  
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到期支票antedated cheque x=1Sbs w{  
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未到期支票postdated cheque 2u}ns8wn  
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保付支票certified cheque 9sB LC Z  
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未获兑现支票，退票returned cheque \Xg`@JrTM  
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横线支票crossed cheque A)TO<dl  
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普通横线general crossing 3T@`VFbE  
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特别横线special crossing \ id(P3M  
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空白支票blank cheque vP/sG5$x  
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失效支票，过期支票stale cheque > ,P,{"  
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普通支票open cheque 4yRX{Bl|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~RnBs`&!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges qk\LfRbj  
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支票换现金||兑现to cash a cheque ;?!pcvUi  
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清理票款to clear a cheque 6
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保证兑现to certify a cheque 0XrOOYmx  
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填写支票数额to fill up a cheque cjBHczkY  
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支票上划线to cross a cheque :N
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开发支票to make out a cheque 3 p9LVa  
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签发支票，开立支票to draw a cheque||to issue a cheque tM{U6k  
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透支支票to overdraw a cheque s2\6\8Ipn  
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背书支票to endorse a cheque i"C?6R
 
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请付票款||清付票款to pay a cheque||to honour a cheque q5(Z   
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支票退票to dishonour a cheque 'P?DZE  
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拒付支票to refuse a cheque 4 jeUYkJUM  
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拒付支票to stop payment of a cheque iVGc\6+'  
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提示要求付款to present for payment mh8~w~/[  
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见票即付持票人payable to bearer g$ oe00b  
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支付指定人payable to order Q-GnNT7MB3  
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已过期||无效out of date||stale A{Q:,S)  
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请给出票人R/D||refer to drawer D%Y{(l+X  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds vYNh0)$%F  
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文字与数字不一致words and figures differ JDzkv%E^  
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支票 1!E+(Iq  
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时间已过account closed yv<0fQ  
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更改处应加盖印章alterations require initials tU%-t lU9?  
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时间已过effects not cleared uj-q@IKe  
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停止付款payment stopped N+?kFob  
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支票毁损cheque mutilated e6f!6a+%  
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汇款||寄钱to remit||to send money T]nZ3EZ  
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寄票供取款||支票支付to send a cheque for payment Wv"[,5 Z13  
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寄款人a remitter @Ns^?#u~  
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收款人a remittee Fa9]!bW  
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国外汇票foreign Bill  { Lt\4h  
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国内汇票inland Bill WZCX&ui  
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跟单汇票documentary bill Vd|5JA}<"  
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空头汇票accommodation bill _qmBPUx  
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原始汇票original bill C did*hxJ  
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改写||换新票据renewed bill @}x)>tqD  
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即期汇票sight bill||bill on demand C|W_j&S65  
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…days after date||…days after date…日后付款 Tc\^=e^N?  
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…months after date||…months after date…月后付款 Z[AJat@H  
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见票后…日付款…days after sight||…days sight _ZD)#?  
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见票后…月付款…months after sight||…months sight nUhD41GJ  
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同组票据set of bills R`ZU'|  
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单张汇票sola of exchange||sole of exchange v2EM| Q xp  
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远期汇票usance bill||bill at usance Lvv`
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长期汇票long bill AWQwpaj-  
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短期汇票short bill j^iH[pN] \  
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逾期汇票overdue bill -hp,O?PM  
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宽限日期days of grace &sJpn*W  
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电汇telegraphic transfer （T.T） ;N]ElwP  
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邮汇postal order||postal note （Am.）||post office order||money order 0[PPVr:  
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本票promissory note （P/N） NO`a2HR$  
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押汇负责书||押汇保证书letter of hypothecation \^N9Q9{7]  
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副保||抵押品||付属担保物collateral security <diI*H<G  
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担保书trust receipt||letter of indemnity vWe)c J  
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承兑||认付acceptance ?$-OdABXHK  
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单张承兑general acceptance ",&}vfD4M  
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有条件承兑qualified acceptance ET=q 1t8  
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附条件认付conditional acceptance 6G@_!i*2F  
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部分认付partial acceptance   86IAAO`#