[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。   IuV7~w  
会计报表statement of account O su 75@3  
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往来帐目account current h/s8".\  
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现在往来帐||存款额current accout 3[*x'"Q;H  
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销货帐account sales )x&4 Q=  
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共同计算帐项joint account 'hNRIM1  
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未决帐项outstanding account JTcE{i  
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贷方帐项credit account||creditor account 0Qr|!B:+9)  
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借方帐项debit account||debtor account [M#I Nm}  
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应付帐||应付未付帐account payable Z}`A'#!  
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应收帐||应收未收帐account receivable fq(3uE]nC  
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新交易||新帐new account )YPut.  
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未决帐||老帐old account jc7NYoT:  
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现金帐cash account t-Zk)*d/0  
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流水帐running account YPmgR]=6  
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暂记帐||未定帐suspense account _xdFQ  
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过期帐||延滞帐overdue account||pastdue account pP*`b<|  
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杂项帐户sundry account icXeB_&cS  
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详细帐单||明细表detail account a3B^RbDP&8  
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呆帐bad account 2@?\"kR"!  
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会计项目title of account 0
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会计薄||帐薄account-book >-4kO7.V  
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营业报告书||损益计算表account of budiness||business report iNEE2BPp  
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借贷细帐||交验帐account rendered M|\C@,F]8  
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明细帐account stated -: 8[  
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与…银行开立一户头to open an account with L7 g4'  
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与…银行建立交易to keep account with "bk'#?9  
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继续记帐to keep account )@\m0bn F  
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与…有交易to have an account with Wz-7oP%;I  
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作成会计帐||有往来帐项to make out an account with @Sd l~'"  
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清算||清理债务to make up an account RlnJl
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清洁帐目||与…停止交易to close ones account with /%5X:*:H  
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结帐to close an account ju%t'u\'  
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清理未付款to ask an account||to demand an account P1Chmg  
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结清差额to balance the account with [t}$W*hY  
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清算to settle an account||to liquidate an account||to square an account ECF \/12  
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审查帐目||监查帐目to audit an account pu9u b.  
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检查帐目to examine an account UJ8
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转入A的帐户to charge the amount to As account q*B(ZG  
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以计帐方式付款to pay on account M4m90C;d
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代理某人||为某人on ones account||on account of one G,6Zy-Y9  
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为自己计算||独立帐目on ones own account !1s^TB>N  
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由某人收益并负风险on ones account and risk||for ones account and risk ;[>g(W+  
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由某人负担for ones account||for account of one )^'g2gVK+p  
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按某人指示||列入某人帐户by order and for account of one !<P|:Oo*Dl  
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列入5月份帐目for May account Zg#VZg1 2  
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编入某中帐项下to pass to the account of||to place to the account of V<+=t{  
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寄出清算书to send in an account||to send in render an account 8A3 pYW-  
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支票薄cheque book `0qBuE_^h  
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支票陈票人cheque drawer @Pt,N qj
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持票人cheque holder WLe9m02r  
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不记名支票cheque to bearer||bearer cheque ; HOOo>%_K  
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记名支票||认人支票cheque to order .%'$3=/oe  
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到期支票antedated cheque .1&~@e%=-  
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未到期支票postdated cheque 0x e!tA  
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保付支票certified cheque p? dXs^ c  
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未获兑现支票，退票returned cheque d0;$k,  
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横线支票crossed cheque bHi0N@W!vG  
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普通横线general crossing ):Vzv  
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特别横线special crossing 
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空白支票blank cheque $8{|25 *E  
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失效支票，过期支票stale cheque !F|mCEU  
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普通支票open cheque fcuU,A  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,<^7~d{{3m  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6a+w/IO3OU  
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支票换现金||兑现to cash a cheque 3 e19l!B  
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清理票款to clear a cheque M*r/TT  
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保证兑现to certify a cheque IZ$7'Mo86  
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填写支票数额to fill up a cheque )YDuq(g&  
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支票上划线to cross a cheque p)t1]<,Of  
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开发支票to make out a cheque h6*&1 r  
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签发支票，开立支票to draw a cheque||to issue a cheque KtT.WHr(m  
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透支支票to overdraw a cheque A9*( O)  
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背书支票to endorse a cheque *V\
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请付票款||清付票款to pay a cheque||to honour a cheque *K9I+t"g  
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支票退票to dishonour a cheque |x2+O  
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拒付支票to refuse a cheque yIm@m[B;  
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拒付支票to stop payment of a cheque ISQC{K']J  
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提示要求付款to present for payment 49)A.Bh&!  
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见票即付持票人payable to bearer k,EI+lCX  
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支付指定人payable to order r52X}Y  
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已过期||无效out of date||stale <OKzb3e  
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请给出票人R/D||refer to drawer r]XXN2[jO  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds J 4$^Hr  
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文字与数字不一致words and figures differ 5K1WfdBX7)  
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支票  us&!%`  
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时间已过account closed
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更改处应加盖印章alterations require initials 9aLS%-x!+  
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时间已过effects not cleared > ,L'A;c}  
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停止付款payment stopped U D9&k^  
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支票毁损cheque mutilated >wK ^W{  
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汇款||寄钱to remit||to send money uN`{; Av  
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寄票供取款||支票支付to send a cheque for payment Bp3%*va  
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寄款人a remitter im&E\`L7  
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收款人a remittee :uZfdu  
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国外汇票foreign Bill TlExw0i!  
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国内汇票inland Bill fI%+  
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跟单汇票documentary bill !1f8~"Z  
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空头汇票accommodation bill Sf>R7.lpP  
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原始汇票original bill nu,#y" WQ  
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改写||换新票据renewed bill ]%IcUd}  
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即期汇票sight bill||bill on demand :.['e
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…days after date||…days after date…日后付款 ^4^1)' %  
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…months after date||…months after date…月后付款 <}b`2/wP  
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见票后…日付款…days after sight||…days sight 9I8{2]  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills zyTP|SXk  
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单张汇票sola of exchange||sole of exchange )W)m?%  
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远期汇票usance bill||bill at usance !b0'd'xe  
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长期汇票long bill %3scz)4$  
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短期汇票short bill @\v,
  
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逾期汇票overdue bill 8<M'~G%CEq  
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宽限日期days of grace +[*VU2f t  
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电汇telegraphic transfer （T.T） Xn-GSW3{  
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邮汇postal order||postal note （Am.）||post office order||money order QlJ cj+_h  
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本票promissory note （P/N） KJ<7aZ
  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security #pu
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担保书trust receipt||letter of indemnity 3Yf&F([t  
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承兑||认付acceptance C( 8i 0(1  
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单张承兑general acceptance 
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有条件承兑qualified acceptance WZO8|hY  
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附条件认付conditional acceptance ^Gt&c_gH  
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部分认付partial acceptance   <WFA3