[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。   +gNX7xuY  
会计报表statement of account @?M;'xMbB  
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往来帐目account current 2<m Q,,j  
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现在往来帐||存款额current accout _KxX&THaj  
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销货帐account sales .W-=x,`hY4  
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共同计算帐项joint account 9<w=),R`8  
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未决帐项outstanding account fGG 9zB6  
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贷方帐项credit account||creditor account k=FcPF"  
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借方帐项debit account||debtor account |<'1 0  
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应付帐||应付未付帐account payable :nt}7Dn'  
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应收帐||应收未收帐account receivable v F]  
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新交易||新帐new account &8zk3  
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未决帐||老帐old account FV`3,NFk  
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现金帐cash account IM$'J  
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流水帐running account zj%c
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暂记帐||未定帐suspense account ='KPT1dW*  
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过期帐||延滞帐overdue account||pastdue account :p,c%" 8  
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杂项帐户sundry account XA=|]5C  
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详细帐单||明细表detail account (M4]#5  
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呆帐bad account ~Ay  
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会计项目title of account E>o&GYc
 
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会计薄||帐薄account-book + # m  
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营业报告书||损益计算表account of budiness||business report 4
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借贷细帐||交验帐account rendered &Z#Vw.7U  
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明细帐account stated +z{x
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与…银行开立一户头to open an account with )AZ`R8-A  
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与…银行建立交易to keep account with [C*Xk{e  
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继续记帐to keep account J\,@Bm|1n{  
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与…有交易to have an account with O;.d4pO(tC  
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作成会计帐||有往来帐项to make out an account with vCrWA-q#  
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清算||清理债务to make up an account U7f#Z  
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清洁帐目||与…停止交易to close ones account with FZLzu  
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结帐to close an account QyBK*uNdV  
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清理未付款to ask an account||to demand an account ESXU, qK]v  
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结清差额to balance the account with =&<$I  
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清算to settle an account||to liquidate an account||to square an account gEe W1:AB  
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审查帐目||监查帐目to audit an account k}owEBsn}  
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检查帐目to examine an account ~dX@5+Gd  
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转入A的帐户to charge the amount to As account w1/T>o  
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以计帐方式付款to pay on account 8Nl|\3nl-  
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代理某人||为某人on ones account||on account of one YnL?t-$Gg  
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为自己计算||独立帐目on ones own account 113x9+w[  
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由某人收益并负风险on ones account and risk||for ones account and risk f4; 8?  
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由某人负担for ones account||for account of one i1H80m s  
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按某人指示||列入某人帐户by order and for account of one OU964vv  
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列入5月份帐目for May account XjM)/-w  
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编入某中帐项下to pass to the account of||to place to the account of GP kCgb(  
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寄出清算书to send in an account||to send in render an account mZJzBYM)  
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支票薄cheque book v/6, eIz  
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支票陈票人cheque drawer x;]{ 8#-z  
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持票人cheque holder  lTd2~_  
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不记名支票cheque to bearer||bearer cheque 13az[  
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记名支票||认人支票cheque to order tLXw&hFk`g  
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到期支票antedated cheque Oydmq,sVe(  
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未到期支票postdated cheque io'O
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保付支票certified cheque
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未获兑现支票，退票returned cheque !Qzp!k9d  
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横线支票crossed cheque sZDJ+  
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普通横线general crossing 1y;zPJ<ntm  
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特别横线special crossing [![(h %  
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空白支票blank cheque 2H "iN[2A  
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失效支票，过期支票stale cheque  RZ%X1$  
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普通支票open cheque V,5}hQJ F  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount i8.[d5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Uk6!Sb  
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支票换现金||兑现to cash a cheque 3wl>a#
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清理票款to clear a cheque -~fI|A^  
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保证兑现to certify a cheque tvRy8u;
 
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填写支票数额to fill up a cheque W|U1AXU7/  
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支票上划线to cross a cheque RiG!TTa b  
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开发支票to make out a cheque \S@6@UGv  
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签发支票，开立支票to draw a cheque||to issue a cheque J7o?h9  
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透支支票to overdraw a cheque 89mre;v`  
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背书支票to endorse a cheque F9r*ZyNlx  
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请付票款||清付票款to pay a cheque||to honour a cheque IxBO$2  
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支票退票to dishonour a cheque ?GU!ke p  
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拒付支票to refuse a cheque s;$TX304
 
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拒付支票to stop payment of a cheque X(28xbd|  
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提示要求付款to present for payment ZY$@_DOB}  
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见票即付持票人payable to bearer ,8nZzVo  
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支付指定人payable to order _O9H._E  
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已过期||无效out of date||stale R9G) X]  
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请给出票人R/D||refer to drawer }h h^U^ia  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ATp  6-  
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文字与数字不一致words and figures differ HTyF<K  
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支票 :P~& b P  
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时间已过account closed z TT  
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更改处应加盖印章alterations require initials }Rxg E~F  
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时间已过effects not cleared U3+_'"  
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停止付款payment stopped Dke($Jr{  
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支票毁损cheque mutilated Bx : So6:  
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汇款||寄钱to remit||to send money Q] yT  
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寄票供取款||支票支付to send a cheque for payment ={E!8"  
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寄款人a remitter Lr?4Y  
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收款人a remittee ,*nZf|  
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国外汇票foreign Bill AXh3LA  
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国内汇票inland Bill bxhg*A  
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跟单汇票documentary bill Y7kb1UG  
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空头汇票accommodation bill ,bVS.A'o  
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原始汇票original bill dm,}Nbc91(  
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改写||换新票据renewed bill  M<Wn]}7!  
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即期汇票sight bill||bill on demand CP]S-o}yd  
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…days after date||…days after date…日后付款 # cN_y  
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…months after date||…months after date…月后付款 3`fJzS%O  
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见票后…日付款…days after sight||…days sight P.LuF(?$  
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见票后…月付款…months after sight||…months sight af<NMgT2s~  
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同组票据set of bills SZ5O89  
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单张汇票sola of exchange||sole of exchange t."g\;  
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远期汇票usance bill||bill at usance lAdDu  
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长期汇票long bill M}Nb|V09  
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短期汇票short bill iNod</+"K  
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逾期汇票overdue bill xS6(K  
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宽限日期days of grace ,CJAzGBS  
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电汇telegraphic transfer （T.T） TZ?Os4+  
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邮汇postal order||postal note （Am.）||post office order||money order u~s Sk  
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本票promissory note （P/N） aSc{Ft/O  
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押汇负责书||押汇保证书letter of hypothecation OnZF6yfN=3  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity >A-<ZS*N  
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承兑||认付acceptance g %f*ofb  
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单张承兑general acceptance pgT9hle/  
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有条件承兑qualified acceptance nSS>\$  
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附条件认付conditional acceptance - ay5  
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部分认付partial acceptance   ?>af'o: