[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。   8HKv_vl  
会计报表statement of account 6m?<"y8]  
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往来帐目account current M6p\QKi  
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现在往来帐||存款额current accout &'fER-  
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销货帐account sales .hx(9  
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共同计算帐项joint account i+O7,"(@  
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未决帐项outstanding account EF<TU.)Zf  
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贷方帐项credit account||creditor account 0~U%csPHt  
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借方帐项debit account||debtor account a,oTU\m C  
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应付帐||应付未付帐account payable ;j1 SSHZ  
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应收帐||应收未收帐account receivable .; 7V]B1o  
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新交易||新帐new account EY"of[p  
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未决帐||老帐old account j
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现金帐cash account $!wU[/k  
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流水帐running account GkU_01C  
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暂记帐||未定帐suspense account +H&/C1u  
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过期帐||延滞帐overdue account||pastdue account By6O@ .\V  
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杂项帐户sundry account qZ!kVrmg&  
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详细帐单||明细表detail account TXM/+
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呆帐bad account f4pIF"U9>  
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会计项目title of account %iNgHoH  
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会计薄||帐薄account-book v`mB82s  
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营业报告书||损益计算表account of budiness||business report Lbo3f wW  
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借贷细帐||交验帐account rendered "gNi} dB<]  
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明细帐account stated >k\p%
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与…银行开立一户头to open an account with (t3gNin  
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与…银行建立交易to keep account with dpE^BWv3  
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继续记帐to keep account Q*Jb0f  
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与…有交易to have an account with #*9 |\  
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作成会计帐||有往来帐项to make out an account with =#4>c8MM  
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清算||清理债务to make up an account &Oz  
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清洁帐目||与…停止交易to close ones account with : Nf(:D8  
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结帐to close an account bZUw^{~)D  
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清理未付款to ask an account||to demand an account l#]#_  
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结清差额to balance the account with #F3'<(j  
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清算to settle an account||to liquidate an account||to square an account +8"8s  
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审查帐目||监查帐目to audit an account WoNJF6=?  
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检查帐目to examine an account E0HE@pqr  
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转入A的帐户to charge the amount to As account 0H%zkJ>Q  
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以计帐方式付款to pay on account {C?$osrr  
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代理某人||为某人on ones account||on account of one p]~PyzG!  
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为自己计算||独立帐目on ones own account ]C+PJ:CC  
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由某人收益并负风险on ones account and risk||for ones account and risk |FaK=e  
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由某人负担for ones account||for account of one pcOKC0b.  
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按某人指示||列入某人帐户by order and for account of one /18fpH|  
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列入5月份帐目for May account RvU'8Y?>w  
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编入某中帐项下to pass to the account of||to place to the account of i8 cmT+}>  
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寄出清算书to send in an account||to send in render an account K'E)?NW69  
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支票薄cheque book XfIsf9  
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支票陈票人cheque drawer 8U]mr+  
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持票人cheque holder V=>]&95-f  
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不记名支票cheque to bearer||bearer cheque L"T :#>  
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记名支票||认人支票cheque to order x FvKjO)  
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到期支票antedated cheque =yJV8%pa  
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未到期支票postdated cheque (v0Q.Q@<  
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保付支票certified cheque Ak}`zIo  
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未获兑现支票，退票returned cheque Z% `$
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横线支票crossed cheque y<BG-  
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普通横线general crossing }1a(*s,s-^  
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特别横线special crossing ).tTDZ   
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空白支票blank cheque }_+):<Db
 
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失效支票，过期支票stale cheque 4~vn%O6n  
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普通支票open cheque {yxLL-5c  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?. L]QU  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ubwmn!~  
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支票换现金||兑现to cash a cheque c11;(  
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清理票款to clear a cheque Jg.^h1>x  
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保证兑现to certify a cheque +}f}!h;  
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填写支票数额to fill up a cheque "DecS:\  
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支票上划线to cross a cheque g(o^'f  
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开发支票to make out a cheque Bv7os3xb  
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签发支票，开立支票to draw a cheque||to issue a cheque FJsM3|{2=d  
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透支支票to overdraw a cheque i\ )$  
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背书支票to endorse a cheque U@LIw6B!KL  
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请付票款||清付票款to pay a cheque||to honour a cheque oe=W}y_k  
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支票退票to dishonour a cheque l~x 6R~q  
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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 g:&PjKA  
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提示要求付款to present for payment |#22pq?RP  
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见票即付持票人payable to bearer r3~YGY  
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支付指定人payable to order I5W#8g!{  
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已过期||无效out of date||stale B~u
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请给出票人R/D||refer to drawer s<8|_Dt  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds GO6uQ};  
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文字与数字不一致words and figures differ K^c%$n:}+  
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支票 W<Asr@  
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时间已过account closed *YP;HL  
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更改处应加盖印章alterations require initials +3r4GEa Z  
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时间已过effects not cleared "Pzh#rYY~W  
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停止付款payment stopped n?8xRaEf  
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支票毁损cheque mutilated G`,M?lmL  
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汇款||寄钱to remit||to send money r!/<%\S  
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寄票供取款||支票支付to send a cheque for payment __,F_9M  
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寄款人a remitter 3NN)ql  
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收款人a remittee !
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国外汇票foreign Bill qzii[Mf  
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国内汇票inland Bill .FA99|:  
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跟单汇票documentary bill z(1`Iy M  
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空头汇票accommodation bill  !x EGN@  
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原始汇票original bill b8|<O:]Hp  
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改写||换新票据renewed bill yBfX4aH:`  
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即期汇票sight bill||bill on demand nRs:^Q~o  
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…days after date||…days after date…日后付款 u]&+TR  
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…months after date||…months after date…月后付款 Dw<bLSaW&  
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见票后…日付款…days after sight||…days sight ogJ *  
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见票后…月付款…months after sight||…months sight >tm4Rg~y  
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同组票据set of bills z-h?Q4;  
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单张汇票sola of exchange||sole of exchange ^7YZ>^  
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远期汇票usance bill||bill at usance A[m<xtm5K  
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长期汇票long bill FmgMd)#  
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短期汇票short bill 8y;gs1d;A  
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逾期汇票overdue bill B_>r|^Vh  
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宽限日期days of grace $@84nR{>  
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电汇telegraphic transfer （T.T） t :~,7  
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邮汇postal order||postal note （Am.）||post office order||money order ,P=.x%  
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本票promissory note （P/N） NDJP`FI  
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押汇负责书||押汇保证书letter of hypothecation &"7+k5O  
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副保||抵押品||付属担保物collateral security t#w,G  
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担保书trust receipt||letter of indemnity 59i2*<k  
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承兑||认付acceptance 204"\mv  
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单张承兑general acceptance 8U}+9  
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有条件承兑qualified acceptance _9q byhS7  
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附条件认付conditional acceptance 'p@m`)Z  
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部分认付partial acceptance   +\?+
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