[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。   &pjV4m|j<  
会计报表statement of account DWQQ615i  
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往来帐目account current /v4S@SQ+  
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现在往来帐||存款额current accout 0WE1}.J<  
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销货帐account sales BK9x`Oo2  
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共同计算帐项joint account 3DC%I79  
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未决帐项outstanding account 7G(f1Y  
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贷方帐项credit account||creditor account &v5.;8u+OV  
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借方帐项debit account||debtor account Q&7)vs  
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应付帐||应付未付帐account payable }BdVD t  
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应收帐||应收未收帐account receivable <o!&Kk9  
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新交易||新帐new account {&=qM!2e  
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未决帐||老帐old account )R8%'X;U  
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现金帐cash account dG-or  
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流水帐running account S1^nC tSF  
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暂记帐||未定帐suspense account /X^3=-{8  
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过期帐||延滞帐overdue account||pastdue account xd|~+4  
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杂项帐户sundry account Seq]NkgY  
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详细帐单||明细表detail account k%]DT.cE  
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呆帐bad account cZe'!
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会计项目title of account qE0FgqRB  
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会计薄||帐薄account-book "7kgez#Y  
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营业报告书||损益计算表account of budiness||business report }dX/Y/  
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借贷细帐||交验帐account rendered ls"b#eFC#  
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明细帐account stated -G],H)M  
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与…银行开立一户头to open an account with j:3EpD@GS  
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与…银行建立交易to keep account with sDLS*467  
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继续记帐to keep account k> b&xM !  
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与…有交易to have an account with V@vhj R4r\  
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作成会计帐||有往来帐项to make out an account with L5Urg*GNL  
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清算||清理债务to make up an account CI,lk O|C  
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清洁帐目||与…停止交易to close ones account with .Y!;xB/  
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结帐to close an account 4,2(nYF  
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清理未付款to ask an account||to demand an account um;:fT+  
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结清差额to balance the account with R'zu"I  
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清算to settle an account||to liquidate an account||to square an account tpXa*6  
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审查帐目||监查帐目to audit an account `gt:gx>a  
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检查帐目to examine an account U^[<  
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转入A的帐户to charge the amount to As account gmY/STN   
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以计帐方式付款to pay on account PWvSbn 6  
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代理某人||为某人on ones account||on account of one Sk\n;mL:  
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为自己计算||独立帐目on ones own account JW WYVl VC  
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由某人收益并负风险on ones account and risk||for ones account and risk jv  =EheD  
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由某人负担for ones account||for account of one w?*z^y@  
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按某人指示||列入某人帐户by order and for account of one HY;9?KJ'  
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列入5月份帐目for May account jH>8bXQqZ  
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编入某中帐项下to pass to the account of||to place to the account of ZQAO"huk]  
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寄出清算书to send in an account||to send in render an account *%\mZ,s"  
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支票薄cheque book M-J<n>hl  
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支票陈票人cheque drawer NF+<#*1  
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持票人cheque holder sI,W%I':d  
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不记名支票cheque to bearer||bearer cheque gCuAF$o  
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记名支票||认人支票cheque to order 6L9,'Bg  
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到期支票antedated cheque : Q_3hK  
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未到期支票postdated cheque 'yY>as  
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保付支票certified cheque v^N`IJq  
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未获兑现支票，退票returned cheque y(W|eBe  
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横线支票crossed cheque ,q#0hy%5/  
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普通横线general crossing 7N zbz3  
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特别横线special crossing !w39FfU{  
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空白支票blank cheque 3Ot~!AlR  
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失效支票，过期支票stale cheque 9X$ma/P[  
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普通支票open cheque )2IH 5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount iB TYY{-wF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 42J{aJVH  
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支票换现金||兑现to cash a cheque Vw||!
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清理票款to clear a cheque G 0%6ch^%  
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保证兑现to certify a cheque uN([*' 0Cg  
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填写支票数额to fill up a cheque [I!6PGx  
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支票上划线to cross a cheque 3 @ak<9&  
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开发支票to make out a cheque q\m2EURco  
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签发支票，开立支票to draw a cheque||to issue a cheque T}V!`0vKw  
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透支支票to overdraw a cheque Fa'k0/_j  
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背书支票to endorse a cheque oE#d
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请付票款||清付票款to pay a cheque||to honour a cheque O8B\{T1  
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支票退票to dishonour a cheque H&:jcgV*P  
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拒付支票to refuse a cheque 87D*-Gw  
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拒付支票to stop payment of a cheque "?V0$-DR  
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提示要求付款to present for payment O^oWG&Y;v  
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见票即付持票人payable to bearer |Y?HA&  
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支付指定人payable to order WA+iYLx@H  
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已过期||无效out of date||stale ibj87K  
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请给出票人R/D||refer to drawer wOU_*uY@6'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W"k"IvTW}  
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文字与数字不一致words and figures differ j0oR)du  
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支票 A1O'|7X  
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时间已过account closed a<^v(r  
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更改处应加盖印章alterations require initials ]'&
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时间已过effects not cleared 0XE4<U  
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停止付款payment stopped ,E S0NA  
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支票毁损cheque mutilated ;U/&I3dzV  
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汇款||寄钱to remit||to send money "@V Y  
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寄票供取款||支票支付to send a cheque for payment 5_GYrR2  
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寄款人a remitter em%4Ap  
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收款人a remittee -_=nDH  
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国外汇票foreign Bill {'7B6  
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国内汇票inland Bill BX`{73sw  
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跟单汇票documentary bill rD*jp6Cl  
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空头汇票accommodation bill u|\1hLXX  
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原始汇票original bill KjD/o?JUr  
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改写||换新票据renewed bill \j$&DCv
 
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即期汇票sight bill||bill on demand &l}^iP'%!  
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…days after date||…days after date…日后付款 yl'u'-Zb6  
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…months after date||…months after date…月后付款 P0;n9>g  
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见票后…日付款…days after sight||…days sight s n8Q k=K  
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见票后…月付款…months after sight||…months sight " s,1%Ltt  
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同组票据set of bills  CT&|QH{  
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单张汇票sola of exchange||sole of exchange d9k0F OR1  
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远期汇票usance bill||bill at usance 2IK}vDsis  
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长期汇票long bill {4l8}w  
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短期汇票short bill &w\{TZ{  
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逾期汇票overdue bill ~-k9%v`  
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宽限日期days of grace \$K20)  
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电汇telegraphic transfer （T.T） GblA
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邮汇postal order||postal note （Am.）||post office order||money order *VCXihgo  
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本票promissory note （P/N） l]5KN  
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押汇负责书||押汇保证书letter of hypothecation ijv(9mR  
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副保||抵押品||付属担保物collateral security J0WxR&%a)  
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担保书trust receipt||letter of indemnity G[PtkPSJ  
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承兑||认付acceptance b=C*W,Q_#  
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单张承兑general acceptance LBeF&sb6  
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有条件承兑qualified acceptance uo9
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附条件认付conditional acceptance dl)Y'DI  
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部分认付partial acceptance   K!%+0)A