[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。   \%/Y(YVm  
会计报表statement of account $*$X5  
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往来帐目account current +yd{-iH  
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现在往来帐||存款额current accout tRYi q  
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销货帐account sales }.t8Cy9G  
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共同计算帐项joint account  j|owU  
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未决帐项outstanding account eh /QFm 4  
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贷方帐项credit account||creditor account snvixbN
 
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借方帐项debit account||debtor account @QbTO'UzK`  
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应付帐||应付未付帐account payable :\69N/uw`  
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应收帐||应收未收帐account receivable VQ/Jz5^  
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新交易||新帐new account vN$j@h .  
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未决帐||老帐old account aqoxj[V^3L  
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现金帐cash account XHYVcwmDz-  
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流水帐running account _28vf Bl?  
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暂记帐||未定帐suspense account <}t<A
 
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过期帐||延滞帐overdue account||pastdue account Pj7n_&*/  
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杂项帐户sundry account zMbz_22*  
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详细帐单||明细表detail account +/Qgl  
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呆帐bad account [RFF&uy  
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会计项目title of account /d-
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会计薄||帐薄account-book CI~ll=9`  
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营业报告书||损益计算表account of budiness||business report Gk2R:\/Y  
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借贷细帐||交验帐account rendered iU9>qJ]  
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明细帐account stated 7-`iI(N<  
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与…银行开立一户头to open an account with +c-?1j  
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与…银行建立交易to keep account with SxWK@)tP  
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继续记帐to keep account >YuiCf?c7  
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与…有交易to have an account with 'mR9Uqq\  
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作成会计帐||有往来帐项to make out an account with  Re^~8q[  
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清算||清理债务to make up an account w!N?:}P<N  
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清洁帐目||与…停止交易to close ones account with % XS2;V  
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结帐to close an account jDw LzvMO  
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清理未付款to ask an account||to demand an account rjLPX  
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结清差额to balance the account with j68_3zpl  
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清算to settle an account||to liquidate an account||to square an account W-UMX',0zS  
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审查帐目||监查帐目to audit an account o<Z  
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检查帐目to examine an account {BS}9jZx  
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转入A的帐户to charge the amount to As account &ap&dM0@%a  
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以计帐方式付款to pay on account XHER[8
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代理某人||为某人on ones account||on account of one W7PL]5y&  
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为自己计算||独立帐目on ones own account T>cO {I  
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由某人收益并负风险on ones account and risk||for ones account and risk mN&B|KWU  
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由某人负担for ones account||for account of one 61 8k-  
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按某人指示||列入某人帐户by order and for account of one dWK"Tkf\  
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列入5月份帐目for May account N7 ox#=g  
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编入某中帐项下to pass to the account of||to place to the account of z55g'+Kab  
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寄出清算书to send in an account||to send in render an account vi;yT.  
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支票薄cheque book R}E$SmFg  
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支票陈票人cheque drawer /)*si  
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持票人cheque holder 9'Cu9nR  
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不记名支票cheque to bearer||bearer cheque U9Gg#M4tY  
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记名支票||认人支票cheque to order u$rSM0CJ  
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到期支票antedated cheque xFA+ZjBC  
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未到期支票postdated cheque sp7#e%R\  
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保付支票certified cheque :4x&B^,53  
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未获兑现支票，退票returned cheque ^%t {:\  
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横线支票crossed cheque h3(B7n7  
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普通横线general crossing B*^8kc:)L  
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特别横线special crossing g>n1mK|  
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空白支票blank cheque X=[`+ =  
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失效支票，过期支票stale cheque Qy\Koo  
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普通支票open cheque z<u@::  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H1e^/J D)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^fhkWx4i  
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支票换现金||兑现to cash a cheque q&V=A[<rz  

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清理票款to clear a cheque 3ms{gZ bw  
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保证兑现to certify a cheque "uD^1'IW2  
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填写支票数额to fill up a cheque K*oWcsu  
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支票上划线to cross a cheque 1}jwv_0lL  
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开发支票to make out a cheque qY%{c-aMA  
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签发支票，开立支票to draw a cheque||to issue a cheque I:,D:00+  
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透支支票to overdraw a cheque 06~HVv  
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背书支票to endorse a cheque j?'It`s  
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请付票款||清付票款to pay a cheque||to honour a cheque G@Y!*ZH*f  
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支票退票to dishonour a cheque %\2w 1  
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拒付支票to refuse a cheque >2w^dI2  
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拒付支票to stop payment of a cheque 3.?kxac  

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提示要求付款to present for payment yMoV|U6  
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见票即付持票人payable to bearer o6[aP[~F  
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支付指定人payable to order ~!& "b1  
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已过期||无效out of date||stale BQ7p<{G  
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请给出票人R/D||refer to drawer C6T
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;0c -+,  
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文字与数字不一致words and figures differ Sb& $xWL  
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支票 Glw_<ag[  
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时间已过account closed JE<w7:R&  
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时间已过effects not cleared NtfzAz/  
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停止付款payment stopped Oe~x,=X)  
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支票毁损cheque mutilated 9Gc4mwu  
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汇款||寄钱to remit||to send money Db`SNk=  
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寄票供取款||支票支付to send a cheque for payment E#!tXO&,  
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寄款人a remitter 'EHtA9M  
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收款人a remittee CBr(a'3{Z  
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国外汇票foreign Bill jP{&U&!i  
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国内汇票inland Bill }6_*i!68"U  
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跟单汇票documentary bill $*Kr4vh  
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空头汇票accommodation bill %E \zR/  
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原始汇票original bill 3;RQ\{eM  
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改写||换新票据renewed bill c'.XC}  
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即期汇票sight bill||bill on demand `Gj(>z*  
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…days after date||…days after date…日后付款  k^Q.lb {  
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…months after date||…months after date…月后付款 EE^x34&=  
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见票后…日付款…days after sight||…days sight (3"N~\9m  
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见票后…月付款…months after sight||…months sight [#9i@40  
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同组票据set of bills CLTkyS)C  
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单张汇票sola of exchange||sole of exchange m):*>o55  
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远期汇票usance bill||bill at usance :r@
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长期汇票long bill cGiL9|k  
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短期汇票short bill CxTmW5l  
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逾期汇票overdue bill .%s U)$bH  
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宽限日期days of grace .07`nIs"  
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电汇telegraphic transfer （T.T） fO$){(]^  
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邮汇postal order||postal note （Am.）||post office order||money order 4SZ,X^]I>  
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本票promissory note （P/N） oX;.v9a  
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押汇负责书||押汇保证书letter of hypothecation b!P,+!<  
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副保||抵押品||付属担保物collateral security l[Z o,4*  
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担保书trust receipt||letter of indemnity >[AmIYg  
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承兑||认付acceptance bGCC?}\  
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单张承兑general acceptance nbF<K?  
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有条件承兑qualified acceptance 4<i#TCGex3  
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附条件认付conditional acceptance rx2)uUbR  
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部分认付partial acceptance   2iG+Ek-?"