[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。   k_aW  
会计报表statement of account gnLn7?  
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往来帐目account current NTmi 2c  
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现在往来帐||存款额current accout dE5D3ze  
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销货帐account sales ^jD1vUL 2:  
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共同计算帐项joint account =X(%Svnp  
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未决帐项outstanding account ^Q.,\TL01  
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贷方帐项credit account||creditor account #X`8 dnQZ  
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借方帐项debit account||debtor account Bv9kSu9'~  
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应付帐||应付未付帐account payable "Fnq>iR-  
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应收帐||应收未收帐account receivable )9v`f9X){  
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新交易||新帐new account f{&bOF v  
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未决帐||老帐old account .12aUXo(  
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现金帐cash account e Y $qV}  
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流水帐running account u1^wDc*xg  
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暂记帐||未定帐suspense account 9~\kF5Q"  
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过期帐||延滞帐overdue account||pastdue account e [h8}F  
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杂项帐户sundry account K=::)/{P  
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详细帐单||明细表detail account 7[#yu2  
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呆帐bad account YZf6|  
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会计项目title of account =T?}Nt  
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会计薄||帐薄account-book F9"w6;hh  
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营业报告书||损益计算表account of budiness||business report {$D,?V@%_  
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借贷细帐||交验帐account rendered B(g_Gm<  
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明细帐account stated z;f2*F  
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与…银行开立一户头to open an account with AN:sQX`  
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与…银行建立交易to keep account with P9Yy9_a|x  
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继续记帐to keep account z<sg0K8z63  
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与…有交易to have an account with S1Z2_V  
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作成会计帐||有往来帐项to make out an account with 'FlJpA}  
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清算||清理债务to make up an account Q?ahr~qo  
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清洁帐目||与…停止交易to close ones account with 'j^xbikr  
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结帐to close an account _{t9 x\=  
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清理未付款to ask an account||to demand an account 9I1tN  
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结清差额to balance the account with ;Op3?_  
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清算to settle an account||to liquidate an account||to square an account (8v7|Pe8  
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审查帐目||监查帐目to audit an account {o5V7*P;_  
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检查帐目to examine an account ,Y3W?  
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转入A的帐户to charge the amount to As account Hzrtlet  
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以计帐方式付款to pay on account [M.f-x:  
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代理某人||为某人on ones account||on account of one ' V8N  
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为自己计算||独立帐目on ones own account TCT57P#b  
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由某人收益并负风险on ones account and risk||for ones account and risk sAgKg=)  
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由某人负担for ones account||for account of one *3T|
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按某人指示||列入某人帐户by order and for account of one 0afei4i~N  
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列入5月份帐目for May account w.&1%X(k  
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编入某中帐项下to pass to the account of||to place to the account of C>[Uvc  
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寄出清算书to send in an account||to send in render an account C/(M"j  M  
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支票薄cheque book l2;CQ7  
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支票陈票人cheque drawer lo'W1p  
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持票人cheque holder 5=e@d:Sz  
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不记名支票cheque to bearer||bearer cheque %T7nO%p  
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记名支票||认人支票cheque to order v=('{/^~>  
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到期支票antedated cheque g@\fZTO  
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未到期支票postdated cheque =}PdH`S  
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保付支票certified cheque nk3y"ne7  
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未获兑现支票，退票returned cheque :W@#) 1
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横线支票crossed cheque :a: l j  
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普通横线general crossing .UoOO'1K  
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特别横线special crossing xooY'El*#  
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空白支票blank cheque {D g_?._d  
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失效支票，过期支票stale cheque Y wkyq>Rv  
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普通支票open cheque Ej7 /X ~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 'Peni1_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a?YCn!  
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支票换现金||兑现to cash a cheque =uDgzdDyE  
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清理票款to clear a cheque [7m1Q<  
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保证兑现to certify a cheque t:LcNlN|  
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填写支票数额to fill up a cheque 1{_A:<VBl  
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支票上划线to cross a cheque 2k6 X,  
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开发支票to make out a cheque _if|TFw;h  
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签发支票，开立支票to draw a cheque||to issue a cheque xyr+_k-x&q  
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透支支票to overdraw a cheque U=sh[W  
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背书支票to endorse a cheque +MK6z f  
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请付票款||清付票款to pay a cheque||to honour a cheque 9s +z B  
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支票退票to dishonour a cheque :"0J=>PH:  
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拒付支票to refuse a cheque #0b&^QL  
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拒付支票to stop payment of a cheque o-7>eE}+  
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提示要求付款to present for payment uQ LlA&I"  
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见票即付持票人payable to bearer F="z]C;u  
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支付指定人payable to order 5TBI<K  
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已过期||无效out of date||stale 5CJZw3q  
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请给出票人R/D||refer to drawer d_}a`H  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #:3r4J%+~  
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文字与数字不一致words and figures differ Wf02$c0#K  
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支票 jeN1eM8WI  
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时间已过account closed PB~_I=  
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更改处应加盖印章alterations require initials i%(yk#=V  
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时间已过effects not cleared F1|zXg)  
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停止付款payment stopped }F{=#Kqn^  
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支票毁损cheque mutilated zi!#\s^  
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汇款||寄钱to remit||to send money UC9{m252  
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寄票供取款||支票支付to send a cheque for payment 9G:TW|)L[Q  
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寄款人a remitter >iy^$bqF  
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收款人a remittee J~J@ ]5/  
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国外汇票foreign Bill ZO7bSxAN-  
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国内汇票inland Bill fNxw&ke8&  
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跟单汇票documentary bill rb
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空头汇票accommodation bill S8*>kM '  
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原始汇票original bill N*1  
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改写||换新票据renewed bill Doj(.wm~  
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即期汇票sight bill||bill on demand thV Tdz  
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…days after date||…days after date…日后付款 f M9xy \.  
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…months after date||…months after date…月后付款 iPkT*Cl8  
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见票后…日付款…days after sight||…days sight HqRCjD  
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见票后…月付款…months after sight||…months sight }JGq
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同组票据set of bills (ic@
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单张汇票sola of exchange||sole of exchange _;VYFs  
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远期汇票usance bill||bill at usance 5 Af?Yxv  
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长期汇票long bill 0pCDEs  
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短期汇票short bill <@%ma2  
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逾期汇票overdue bill s7AI:Zv  
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宽限日期days of grace EtPgzw[#c9  
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电汇telegraphic transfer （T.T） sAf9rZt*'  
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邮汇postal order||postal note （Am.）||post office order||money order x9TuweG  
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本票promissory note （P/N） &(Go
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押汇负责书||押汇保证书letter of hypothecation 5BZ+b_A>VV  
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副保||抵押品||付属担保物collateral security 9{T 8M  
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担保书trust receipt||letter of indemnity Z+OAs0}mV  
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承兑||认付acceptance Au~+Zz|mQ  
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单张承兑general acceptance V}j%gy`  
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有条件承兑qualified acceptance hqdC9?\  
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附条件认付conditional acceptance Cij$GYkv  
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部分认付partial acceptance   sDW"j\