[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。   Cj 2Xl  
会计报表statement of account :U.)YHY  
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往来帐目account current <N=p:e,aN,  
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现在往来帐||存款额current accout X/8iJ-KB  
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销货帐account sales t?nc0;Q9,@  
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共同计算帐项joint account zL}
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未决帐项outstanding account 99Yo1Q0  
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贷方帐项credit account||creditor account t0J5v;  
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借方帐项debit account||debtor account xOL)Pjo/m  
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应付帐||应付未付帐account payable 3U~lI&  
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应收帐||应收未收帐account receivable j:e^7
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新交易||新帐new account SCurO9RN  
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未决帐||老帐old account Sc/`=h]T  
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现金帐cash account H9~%#&fF  
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流水帐running account XD^dlL  
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暂记帐||未定帐suspense account *"5N>F[L  
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过期帐||延滞帐overdue account||pastdue account 7?MB8tJ5r4  
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杂项帐户sundry account *qPdZ  
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详细帐单||明细表detail account lMC{SfdH  
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呆帐bad account 5iQmZ[  
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会计项目title of account <)O>MI' 4  
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会计薄||帐薄account-book |(V?,^b^ro  
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营业报告书||损益计算表account of budiness||business report 7}4'dW.  
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借贷细帐||交验帐account rendered BXg!zW%+  
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明细帐account stated *@_u4 T7|{  
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与…银行开立一户头to open an account with ZFS7{ :  
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与…银行建立交易to keep account with Y1{B c<tC  
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继续记帐to keep account 6M ^IwE  
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与…有交易to have an account with 55.;+B5L*  
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作成会计帐||有往来帐项to make out an account with w |_GV}#_  
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清算||清理债务to make up an account ^q ;Cx7T_p  
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清洁帐目||与…停止交易to close ones account with 17}$=#SX  
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结帐to close an account '-vE%U@<  
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清理未付款to ask an account||to demand an account V8hO 8  
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结清差额to balance the account with Nt]qVwUm'Y  
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清算to settle an account||to liquidate an account||to square an account 0VN7/=n|  
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审查帐目||监查帐目to audit an account )%mg(O8uL  
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检查帐目to examine an account ~i ,"87$[  
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转入A的帐户to charge the amount to As account kA4@`YCl  
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以计帐方式付款to pay on account \'Ssn(s  
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代理某人||为某人on ones account||on account of one @MiH(.Dq  
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为自己计算||独立帐目on ones own account A#rh@8h+  
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由某人收益并负风险on ones account and risk||for ones account and risk }rq9I"/L  
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由某人负担for ones account||for account of one rf.`h{!!  
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按某人指示||列入某人帐户by order and for account of one -TO\'^][X  
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列入5月份帐目for May account =>iA gp'#  
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编入某中帐项下to pass to the account of||to place to the account of .iG&Lw\,  
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寄出清算书to send in an account||to send in render an account Q>Qibr  
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支票薄cheque book 58 bCUh#uw  
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支票陈票人cheque drawer -VxDNT}Tr  
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持票人cheque holder TX=yPq  
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不记名支票cheque to bearer||bearer cheque _ :Ag?2  
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记名支票||认人支票cheque to order R:X0'zeRr  
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到期支票antedated cheque km~Ll  
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未到期支票postdated cheque ;oZ)Wt  
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保付支票certified cheque #$1Z
 
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未获兑现支票，退票returned cheque &xRo^iV?  
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横线支票crossed cheque c\a_VRN>r  
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特别横线special crossing 2hzsKkrA {  
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空白支票blank cheque }zhGS!fO  
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失效支票，过期支票stale cheque :POj6j/  
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普通支票open cheque +v=C@2T  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }GeSu|m(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges iof-7{+3_  
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支票换现金||兑现to cash a cheque 
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清理票款to clear a cheque ,^C--tgZJg  
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保证兑现to certify a cheque Q\ 0cvmU  
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填写支票数额to fill up a cheque k7T`bYv  
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支票上划线to cross a cheque FY#C.mL  
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开发支票to make out a cheque a6uJYhS~  
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签发支票，开立支票to draw a cheque||to issue a cheque _sTROd)Vh  
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透支支票to overdraw a cheque iMDM1}b  
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背书支票to endorse a cheque @U& QI*  
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请付票款||清付票款to pay a cheque||to honour a cheque <+?7H\b  
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支票退票to dishonour a cheque 9 a!$z!.  
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拒付支票to refuse a cheque z`f( $t[  
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拒付支票to stop payment of a cheque -z)n?(pftm  
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提示要求付款to present for payment Ku5\]  
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见票即付持票人payable to bearer uKUiV%p!  
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支付指定人payable to order eD?tLj  
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已过期||无效out of date||stale &^}1O:8e  
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请给出票人R/D||refer to drawer g?goZPZB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ` Mjj@[  
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文字与数字不一致words and figures differ y" RF;KW>  
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时间已过account closed [B\h$IcRv  
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更改处应加盖印章alterations require initials +%
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时间已过effects not cleared BKCA<  
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停止付款payment stopped LO9=xGj.  
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支票毁损cheque mutilated XKj|f`  
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汇款||寄钱to remit||to send money :C(=&g<]D  
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寄票供取款||支票支付to send a cheque for payment (9''MlGd%  
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寄款人a remitter jwc
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收款人a remittee 'nzg6^I7g  
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国外汇票foreign Bill bn|I>e  
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国内汇票inland Bill py$Q  
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跟单汇票documentary bill .[]r}[lU  
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空头汇票accommodation bill K0u|U`  
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原始汇票original bill 3@etRd;]Kr  
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改写||换新票据renewed bill 
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即期汇票sight bill||bill on demand f}o\*|k_|  
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…days after date||…days after date…日后付款 ,82S=N5V!  
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…months after date||…months after date…月后付款 +^` I?1\UF  
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见票后…日付款…days after sight||…days sight |6.l7u?d  
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见票后…月付款…months after sight||…months sight 2":pE U{E  
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同组票据set of bills LD+{o4i  
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单张汇票sola of exchange||sole of exchange S8kCp;  
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远期汇票usance bill||bill at usance =rMUov h  
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长期汇票long bill 3(="YbZ  
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短期汇票short bill C(eTR1  
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逾期汇票overdue bill :,3C 0T3r  
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宽限日期days of grace j5(Z_dm'  
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电汇telegraphic transfer （T.T） B?OFe'*  
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邮汇postal order||postal note （Am.）||post office order||money order IY_iB*T3jt  
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本票promissory note （P/N） MS nG3]{z  
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押汇负责书||押汇保证书letter of hypothecation Y@NNrGDkT*  
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副保||抵押品||付属担保物collateral security Nya QI<5D  
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担保书trust receipt||letter of indemnity Fh)IgzFj  
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承兑||认付acceptance v>6"j1Z  
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单张承兑general acceptance Z< 1  
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有条件承兑qualified acceptance ):P?  
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附条件认付conditional acceptance fIM,lt  
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部分认付partial acceptance   c\/=iVw,