[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。   Bz24U wcZ  
会计报表statement of account s{CSU3vYmi  
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往来帐目account current KcSvf;sx  
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现在往来帐||存款额current accout \F<]l6E  
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销货帐account sales 4BCZ~_  
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共同计算帐项joint account 3kJAaI8  
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未决帐项outstanding account 6b)1B\p  
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贷方帐项credit account||creditor account CwT52+Jb  
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借方帐项debit account||debtor account , X|oCD  
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应付帐||应付未付帐account payable v|`)
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应收帐||应收未收帐account receivable W<58TCd  
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新交易||新帐new account ()P?fed  
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未决帐||老帐old account id*UTY Tg  
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现金帐cash account &
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流水帐running account S"fnT*:.%  
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暂记帐||未定帐suspense account VCh%v-/  
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过期帐||延滞帐overdue account||pastdue account \ar.(J  
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杂项帐户sundry account \alRBHqE  
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详细帐单||明细表detail account iT IW;Cv  
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呆帐bad account 2
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会计项目title of account 2W|j K  
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会计薄||帐薄account-book ?EKYKLwr  
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营业报告书||损益计算表account of budiness||business report g_.BJ>Uv  
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借贷细帐||交验帐account rendered 2D&t
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明细帐account stated ~I2IgEj>]  
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与…银行开立一户头to open an account with `/0X].s#o  
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与…银行建立交易to keep account with <A+Yo3|7  
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继续记帐to keep account Vk8:;Hj  
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与…有交易to have an account with CEZ*a 0}=  
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作成会计帐||有往来帐项to make out an account with e 6#^4Y/+`  
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清算||清理债务to make up an account #%B1,.A  
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清洁帐目||与…停止交易to close ones account with L 'H1\' o  
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结帐to close an account Up)b;wR  
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清理未付款to ask an account||to demand an account lOcvRF  
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结清差额to balance the account with e#SNN-hKsJ  
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清算to settle an account||to liquidate an account||to square an account Nl PP|=o  
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审查帐目||监查帐目to audit an account yz,ak+wp  
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检查帐目to examine an account .KTDQA
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转入A的帐户to charge the amount to As account ,Ix7Yg[  
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以计帐方式付款to pay on account E^T/Qu  
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account ]oXd|[G  
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由某人收益并负风险on ones account and risk||for ones account and risk ^ D?;K8a-l  
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由某人负担for ones account||for account of one qm@c[b  
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按某人指示||列入某人帐户by order and for account of one _QkU ,[E  
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列入5月份帐目for May account 0ot=BlMu  
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编入某中帐项下to pass to the account of||to place to the account of I^0bEwqZ~  
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寄出清算书to send in an account||to send in render an account `"Tx%>E(U  
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支票薄cheque book i!ejK6Q  
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支票陈票人cheque drawer =
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持票人cheque holder z^ KrR 
 
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不记名支票cheque to bearer||bearer cheque [[LCEw  
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记名支票||认人支票cheque to order P_lk40X  
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到期支票antedated cheque zA\DI]:+  
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未到期支票postdated cheque M5[AA/@  
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保付支票certified cheque \b{=&B[Q$'  
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未获兑现支票，退票returned cheque ]geO%m  
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横线支票crossed cheque L&.9.Ll  
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普通横线general crossing }Q/xBC)  
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特别横线special crossing bCy.S.`jHQ  
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空白支票blank cheque rcY[jF  
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失效支票，过期支票stale cheque at/besW  
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普通支票open cheque 6zaO$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,_F1g<^@u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Pz:,q~  
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支票换现金||兑现to cash a cheque zw_Xh~4"b  
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清理票款to clear a cheque e)zE*9  
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保证兑现to certify a cheque XBh0=E?qiS  
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填写支票数额to fill up a cheque Rr{ mD#+  
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支票上划线to cross a cheque K
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开发支票to make out a cheque +vIpt{733  
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签发支票，开立支票to draw a cheque||to issue a cheque G3 rTzMO  
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透支支票to overdraw a cheque k Pi%RvuQ  
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背书支票to endorse a cheque ZVs]_`(+  
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请付票款||清付票款to pay a cheque||to honour a cheque aMe]6cWHV>  
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支票退票to dishonour a cheque $P&{DOiKS  
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拒付支票to refuse a cheque Z}#'.y\ f  
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拒付支票to stop payment of a cheque `?f6~$1  
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提示要求付款to present for payment @+Yql  
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见票即付持票人payable to bearer {*mf Is  
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支付指定人payable to order 6Cw+  
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已过期||无效out of date||stale /JsA[}.6  
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请给出票人R/D||refer to drawer PWciD '!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <<'%2q5  
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文字与数字不一致words and figures differ %#t*3[  
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支票 5 EhOvt8  
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时间已过account closed OSoIH`tA  
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更改处应加盖印章alterations require initials Cv[_ N%3[  
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停止付款payment stopped |N5r_V  
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支票毁损cheque mutilated 2dsXG$-W2  
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汇款||寄钱to remit||to send money gV}c4>v(  
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寄票供取款||支票支付to send a cheque for payment shgZru  
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寄款人a remitter a B$x(8pP@  
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收款人a remittee R XN0v@V  
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国外汇票foreign Bill E4$y|Ni"  
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国内汇票inland Bill 2T?8{yO7  
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跟单汇票documentary bill W(}
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空头汇票accommodation bill @;G%7&ps  
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原始汇票original bill n-9a0_{k  
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改写||换新票据renewed bill bt*  
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即期汇票sight bill||bill on demand EQe$~}[  
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…days after date||…days after date…日后付款 n&!q9CR`  
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…months after date||…months after date…月后付款 NFyV02.  
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见票后…日付款…days after sight||…days sight LSR0yCU  
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见票后…月付款…months after sight||…months sight iSX HMp4V  
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同组票据set of bills c'XSs  
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单张汇票sola of exchange||sole of exchange yf[1?{iVo  
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远期汇票usance bill||bill at usance }~Do0XUH  
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长期汇票long bill DxD\o+:r  
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短期汇票short bill {H>Tv,v|  
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逾期汇票overdue bill "!& o|!2  
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宽限日期days of grace <Qr*!-Kc6  
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电汇telegraphic transfer （T.T） A6+qS [  
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邮汇postal order||postal note （Am.）||post office order||money order _+)n}Se  
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本票promissory note （P/N） C
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押汇负责书||押汇保证书letter of hypothecation h#Mx(q  
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副保||抵押品||付属担保物collateral security 8Ht=B,7T  
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担保书trust receipt||letter of indemnity vR pO0qG  
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承兑||认付acceptance  z).&0K  
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单张承兑general acceptance IGo5b-ds  
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有条件承兑qualified acceptance J9f]=1`  
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附条件认付conditional acceptance
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部分认付partial acceptance   gxJ12' m