[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。   C{<qc,!4  
会计报表statement of account ika/ G G  
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往来帐目account current 0 V
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现在往来帐||存款额current accout X|)Ox ,(  
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销货帐account sales 1CFTQB>  
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共同计算帐项joint account <o8j+G)K#  
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未决帐项outstanding account %]Gm  
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贷方帐项credit account||creditor account ?+)O4?#  
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借方帐项debit account||debtor account ^| L@f  
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应付帐||应付未付帐account payable C=&7V  
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应收帐||应收未收帐account receivable #;59THdtPk  
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新交易||新帐new account M}|<# i7u  
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未决帐||老帐old account ##~";j  
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现金帐cash account Ffxf!zS  
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流水帐running account R0dIxG%  
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暂记帐||未定帐suspense account YY~BNQn6d  
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过期帐||延滞帐overdue account||pastdue account 0?hJ!IT;q7  
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杂项帐户sundry account y{CyjYpz^  
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详细帐单||明细表detail account tmM8YN|  
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呆帐bad account 1<Fh aK  
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会计项目title of account Q2[@yRY/z  
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会计薄||帐薄account-book &w@~@]  
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营业报告书||损益计算表account of budiness||business report =/xTUI4  
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借贷细帐||交验帐account rendered +[l52p@a  
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明细帐account stated -P!_<\q\l  
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与…银行开立一户头to open an account with }q0lbwYlb  
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与…银行建立交易to keep account with z:PH _N~  
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继续记帐to keep account cZ$!_30N+  
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与…有交易to have an account with F.A<e #e?
 
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作成会计帐||有往来帐项to make out an account with j)-D.bY0  
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清算||清理债务to make up an account pw>AQ  
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清洁帐目||与…停止交易to close ones account with #C+Gk4"
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结帐to close an account |B`-chK  
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清理未付款to ask an account||to demand an account IJ4"X#Q/  
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结清差额to balance the account with HAO/r`7*  
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清算to settle an account||to liquidate an account||to square an account VdeK~#k  
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审查帐目||监查帐目to audit an account w|L~+   
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检查帐目to examine an account ,6M-xSDs  
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转入A的帐户to charge the amount to As account NPo
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以计帐方式付款to pay on account Ra{B8)Q  
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代理某人||为某人on ones account||on account of one Q ,;x;QR4  
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为自己计算||独立帐目on ones own account p9s~WD/K  
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由某人收益并负风险on ones account and risk||for ones account and risk M`>W'<  
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由某人负担for ones account||for account of one `+f\Q2]Z  
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按某人指示||列入某人帐户by order and for account of one )I>rC%2P  
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列入5月份帐目for May account kyjH~mK4  
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编入某中帐项下to pass to the account of||to place to the account of %om7h$D=`  
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寄出清算书to send in an account||to send in render an account xsTxc&0^  
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支票薄cheque book 9@1W=sl  
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支票陈票人cheque drawer lET)<V(Y  
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持票人cheque holder JdRs=#X  
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不记名支票cheque to bearer||bearer cheque {DK:"ep  
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记名支票||认人支票cheque to order CHU'FSq!  
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到期支票antedated cheque GVM#Xl}w9  
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未到期支票postdated cheque kYs|")isj  
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保付支票certified cheque 3DHm9n+/:  
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未获兑现支票，退票returned cheque .+Ej% |l%  
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横线支票crossed cheque zK 2wLX  
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普通横线general crossing 8UIL_nPO  
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特别横线special crossing [hL1PWKs  
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空白支票blank cheque L:M9|/  
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失效支票，过期支票stale cheque DQ\&5ytP  
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普通支票open cheque qDM[7q3.  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount p'uz2
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (AG  
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支票换现金||兑现to cash a cheque 8-a6Q
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清理票款to clear a cheque i=UTc1  
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保证兑现to certify a cheque I#X2UQzP  
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填写支票数额to fill up a cheque \TB%N1^  
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支票上划线to cross a cheque G'2=j HzMF  
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开发支票to make out a cheque 6 2`PK+  
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签发支票，开立支票to draw a cheque||to issue a cheque sV^h#g~Zb
 
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透支支票to overdraw a cheque %<C G|]W  
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背书支票to endorse a cheque .Spi$>v  
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请付票款||清付票款to pay a cheque||to honour a cheque to!W={S<ol  
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支票退票to dishonour a cheque Xc2B2c  
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拒付支票to refuse a cheque ^?
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拒付支票to stop payment of a cheque Ef`5fgp? S  
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提示要求付款to present for payment r$r&4dY  
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见票即付持票人payable to bearer e.}3OK  
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支付指定人payable to order t$y&=v  
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已过期||无效out of date||stale =tf@4_  
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请给出票人R/D||refer to drawer _PyW=Tj  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds b 5F4+  
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文字与数字不一致words and figures differ *CH!<VB/  
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支票 aT?p>  
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时间已过account closed Som. qD  
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更改处应加盖印章alterations require initials 0+K`pS'  
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时间已过effects not cleared jU]]:S4xD/  
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停止付款payment stopped 0a2$P+p  
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支票毁损cheque mutilated VM-qVd-  
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汇款||寄钱to remit||to send money bU;}!iVc]  
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寄票供取款||支票支付to send a cheque for payment FF%\gJ  
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寄款人a remitter :`+|'*b(A  
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收款人a remittee 4*0:bhhhf_  
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国外汇票foreign Bill
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国内汇票inland Bill X|X4L(i  
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跟单汇票documentary bill N7e`6
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空头汇票accommodation bill SV
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原始汇票original bill ! G*&4V3Mg  
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改写||换新票据renewed bill { /-y>sm  
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即期汇票sight bill||bill on demand j'3j}G%\T  
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…days after date||…days after date…日后付款 ~V @;(_T  
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…months after date||…months after date…月后付款 Dt W*n1Bt  
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见票后…日付款…days after sight||…days sight Iha[Gu  
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见票后…月付款…months after sight||…months sight CK2 B  
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同组票据set of bills P^"R4T  
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单张汇票sola of exchange||sole of exchange Gu5~DyT`G  
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远期汇票usance bill||bill at usance jO=*: {#x  
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长期汇票long bill f27)v(EJ  
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短期汇票short bill rIVvO  
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逾期汇票overdue bill w
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宽限日期days of grace )\>r-g$  
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电汇telegraphic transfer （T.T） DVh)w}v  
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邮汇postal order||postal note （Am.）||post office order||money order Q4?EZ_O  
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本票promissory note （P/N） H-
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押汇负责书||押汇保证书letter of hypothecation |n`PESf_  
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副保||抵押品||付属担保物collateral security cKjRF6w  
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担保书trust receipt||letter of indemnity zsVcXBz  
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承兑||认付acceptance % :/
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单张承兑general acceptance DnF jEP^  
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有条件承兑qualified acceptance Yw)Fbt^  
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附条件认付conditional acceptance }pawIf4V  
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部分认付partial acceptance   fF;h V