[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。   i4 Vv6Sx1  
会计报表statement of account 6}9`z8  
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往来帐目account current 3om4q2R  
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现在往来帐||存款额current accout pJpTOq\h  
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销货帐account sales y~AF|Dk=  
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共同计算帐项joint account Zc Y* TGx  
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未决帐项outstanding account n:P5m9T  
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贷方帐项credit account||creditor account V;}6C&aP.  
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借方帐项debit account||debtor account [)&(zJHX  
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应付帐||应付未付帐account payable Q|`sYm'.  
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应收帐||应收未收帐account receivable y
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新交易||新帐new account 7Vd"AVn}g  
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未决帐||老帐old account Ef2#}%>  
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现金帐cash account 1tNmiAu  
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流水帐running account %O<
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暂记帐||未定帐suspense account 32N*E,  
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过期帐||延滞帐overdue account||pastdue account ny.YkN2  
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杂项帐户sundry account * @QC:1k  
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详细帐单||明细表detail account *UJ &9rQ
 
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呆帐bad account o$=D`B  
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会计项目title of account Q0}Sju+HX  
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会计薄||帐薄account-book 42Gv]X  
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营业报告书||损益计算表account of budiness||business report Z|z+[V}[  
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借贷细帐||交验帐account rendered t/=xY'7  
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明细帐account stated `xO9xo#  
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与…银行开立一户头to open an account with Y+k)d^6r  
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与…银行建立交易to keep account with +~6gP!  
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继续记帐to keep account %CxrXU  
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与…有交易to have an account with /A U& X  
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作成会计帐||有往来帐项to make out an account with 2qb,bp1$  
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清算||清理债务to make up an account Z2yZz
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清洁帐目||与…停止交易to close ones account with B rGaCja  
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结帐to close an account IAD_Tck  
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清理未付款to ask an account||to demand an account ~aK@M4  
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结清差额to balance the account with HWFI6N  
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清算to settle an account||to liquidate an account||to square an account -sais H6  
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审查帐目||监查帐目to audit an account ~.;S>o[  
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检查帐目to examine an account 5>J{JW|  
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转入A的帐户to charge the amount to As account YYrXLt:  
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以计帐方式付款to pay on account $:I~y| !1  
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代理某人||为某人on ones account||on account of one mmrx*sr=  
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为自己计算||独立帐目on ones own account ][8ZeM9&p  
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由某人收益并负风险on ones account and risk||for ones account and risk _ukKzY  
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由某人负担for ones account||for account of one j%R}  
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按某人指示||列入某人帐户by order and for account of one jIx5_lFe  
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列入5月份帐目for May account gTRm  
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编入某中帐项下to pass to the account of||to place to the account of (KaP=t}  
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寄出清算书to send in an account||to send in render an account o.DT`L8  
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支票薄cheque book gio'_X  
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支票陈票人cheque drawer IH?.s k  
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持票人cheque holder ;Dg8>  
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不记名支票cheque to bearer||bearer cheque 7>`QX%  
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记名支票||认人支票cheque to order g]O"l?xx1D  
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到期支票antedated cheque (u@p
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未到期支票postdated cheque  u(\O  
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保付支票certified cheque X.V7od>  
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未获兑现支票，退票returned cheque 8)3g!3S  
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横线支票crossed cheque aLTC#c%U  
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普通横线general crossing HjUs}#</  
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特别横线special crossing s<LF=qGu  
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空白支票blank cheque d4F3!*@(  
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失效支票，过期支票stale cheque PX}YDC zP$  
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普通支票open cheque  Hrm^@3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount x; 2tmof=L  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges > !k  
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支票换现金||兑现to cash a cheque 7(AB5.O  
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清理票款to clear a cheque ={y Mk  
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保证兑现to certify a cheque 1TeYA6 t  
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填写支票数额to fill up a cheque gB,~Y511  
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支票上划线to cross a cheque Xi`K`Cu+  
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开发支票to make out a cheque ~Qjf-|  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque K1]m:Y<  
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背书支票to endorse a cheque YJi C}.4Q  
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请付票款||清付票款to pay a cheque||to honour a cheque }: v&Nc  
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支票退票to dishonour a cheque <pzCpF<  
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拒付支票to refuse a cheque Bo.< 4P  
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拒付支票to stop payment of a cheque BVAxeXO  
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提示要求付款to present for payment JRfG]u6GU  
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见票即付持票人payable to bearer i}d^a28  
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支付指定人payable to order xz5V.  
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已过期||无效out of date||stale X6hm,0[  
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请给出票人R/D||refer to drawer !$}:4}56F  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds UEkn@^&bg  
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文字与数字不一致words and figures differ \q2:1X|  
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支票 hn-+]Y:  
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时间已过account closed .x6c.Y.S  
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更改处应加盖印章alterations require initials e+'PRVc  
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时间已过effects not cleared r .&<~x  
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停止付款payment stopped ">-J+ST%  
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支票毁损cheque mutilated *?l-:bc]  
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汇款||寄钱to remit||to send money KM'*+.I  
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寄票供取款||支票支付to send a cheque for payment Ll2yJ .C4  
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寄款人a remitter G6*P]<  
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收款人a remittee QGC%, F"+  
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国外汇票foreign Bill /V>q(Q  
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国内汇票inland Bill f3[/zcm;  
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跟单汇票documentary bill }{oZdO  
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空头汇票accommodation bill REK(^1 h  
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原始汇票original bill '{ -7%>`bn  
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改写||换新票据renewed bill 0]~'}  
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即期汇票sight bill||bill on demand wf,B/[,d  
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…days after date||…days after date…日后付款 DwNEqHi  
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…months after date||…months after date…月后付款 5ltrr(MeD  
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见票后…日付款…days after sight||…days sight |ctcY*+  
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见票后…月付款…months after sight||…months sight [" PRxl  
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同组票据set of bills QIWfGVc-  
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单张汇票sola of exchange||sole of exchange OH_mZA  
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远期汇票usance bill||bill at usance ,?KN;~t#vz  
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长期汇票long bill Oe_*(q&  
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短期汇票short bill ]7/6u.G7R  
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逾期汇票overdue bill @\}w8  
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宽限日期days of grace ":Uv u[-  
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电汇telegraphic transfer （T.T） 4RDdfY\%u  
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邮汇postal order||postal note （Am.）||post office order||money order ^
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本票promissory note （P/N） iRsK;)<  
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押汇负责书||押汇保证书letter of hypothecation 6U?z  
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副保||抵押品||付属担保物collateral security  WgayH  
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担保书trust receipt||letter of indemnity ;'7gg]  
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承兑||认付acceptance 6ntduXeNVh  
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单张承兑general acceptance T$vDw|KSVP  
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有条件承兑qualified acceptance t/Y)%N  

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附条件认付conditional acceptance m{{ 8#@g  
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部分认付partial acceptance   )D>= \Me