[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。   ~}uTC36C\  
会计报表statement of account  MgA6/k  
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往来帐目account current *vht</?J  
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现在往来帐||存款额current accout ?L'ijzP  
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销货帐account sales Fe8xOo6  
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共同计算帐项joint account s<n5^Vxy  
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未决帐项outstanding account hmQD-E{Ab  
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贷方帐项credit account||creditor account 5ZUqCl(PX)  
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借方帐项debit account||debtor account 't2"CPZ  
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应付帐||应付未付帐account payable `G,\=c~{A  
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应收帐||应收未收帐account receivable VQ2)qJ#l  
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新交易||新帐new account %3|0_  
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未决帐||老帐old account ]&jXD=a"  
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现金帐cash account gM '_1zs U  
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流水帐running account zvL;.U  
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暂记帐||未定帐suspense account `,3;#.[D  
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过期帐||延滞帐overdue account||pastdue account )k&<D*5s  
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杂项帐户sundry account YAYPof~A$l  
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详细帐单||明细表detail account
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呆帐bad account mmE\=i~  
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会计项目title of account [+\=x[q  
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会计薄||帐薄account-book >x]b"@Hkw  
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营业报告书||损益计算表account of budiness||business report @ qy n[C  
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借贷细帐||交验帐account rendered |Ii[WfFA|J  
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明细帐account stated t.Q}V5t{g  
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与…银行开立一户头to open an account with [CxnGeKK  
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与…银行建立交易to keep account with &\ 6Buw_  
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继续记帐to keep account IC"lsNq52  
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与…有交易to have an account with t7#lRp&  
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作成会计帐||有往来帐项to make out an account with }\ kLh(  
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清算||清理债务to make up an account 4
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清洁帐目||与…停止交易to close ones account with vX?MB  
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结帐to close an account B|I9Ex~L  
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清理未付款to ask an account||to demand an account 3bK. 8  
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结清差额to balance the account with v[l={am{/  
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清算to settle an account||to liquidate an account||to square an account wqnrN6$jf  
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审查帐目||监查帐目to audit an account qX9x#92  
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检查帐目to examine an account =# /BCL7  
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转入A的帐户to charge the amount to As account 18eB\4NlD  
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以计帐方式付款to pay on account (/i?Fd  
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代理某人||为某人on ones account||on account of one z k++#rB  
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为自己计算||独立帐目on ones own account H13kNhV9  
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由某人收益并负风险on ones account and risk||for ones account and risk x
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由某人负担for ones account||for account of one )`z{T  
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按某人指示||列入某人帐户by order and for account of one #d*)W3e2{  
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列入5月份帐目for May account JwNB)e D  
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编入某中帐项下to pass to the account of||to place to the account of [/Vi*Z  
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寄出清算书to send in an account||to send in render an account xH4Qv[k Q7  
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支票薄cheque book a,ZmDkzuv  
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支票陈票人cheque drawer n6C]JWG\/U  
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持票人cheque holder z@Uf@~+U  
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不记名支票cheque to bearer||bearer cheque ,SG-{   
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记名支票||认人支票cheque to order )aAKxC7w  
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到期支票antedated cheque m&a 8/5  
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未到期支票postdated cheque {?RVw`g&f  
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保付支票certified cheque ;"w?@ELE  
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未获兑现支票，退票returned cheque ><wYk)0E  
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横线支票crossed cheque
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普通横线general crossing wAKm]?zB>  
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特别横线special crossing 1n!xsesSc  
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空白支票blank cheque 0b(x@>
 
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失效支票，过期支票stale cheque G\(cnqHk  
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普通支票open cheque g[Q+DT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount t.Yf 8Gy  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *f o>  
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支票换现金||兑现to cash a cheque k}0b7er=R  
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清理票款to clear a cheque C`=YGyj=TL  
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保证兑现to certify a cheque /B<QYvv  
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填写支票数额to fill up a cheque \Oxyc}&  
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支票上划线to cross a cheque [@_W-rA  

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开发支票to make out a cheque #$ 4g&8  
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签发支票，开立支票to draw a cheque||to issue a cheque <$u\PJF7_^  
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透支支票to overdraw a cheque *-*SCA`E^=  
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背书支票to endorse a cheque 7,zE?KG /  
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请付票款||清付票款to pay a cheque||to honour a cheque msY6zJc`  
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支票退票to dishonour a cheque 1|m%xX,[  
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拒付支票to refuse a cheque [+_>g4M~%  
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拒付支票to stop payment of a cheque >g m  
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提示要求付款to present for payment 6bPl(.(3  
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见票即付持票人payable to bearer OJd/#KFm  
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支付指定人payable to order h-kmZ<p|^  
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已过期||无效out of date||stale px*1 3"  
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请给出票人R/D||refer to drawer }8POm#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds l*6Zh"o:  
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文字与数字不一致words and figures differ hf^<lJh~=  
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支票 Zazff@O *  
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时间已过account closed Bp3E)l  
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更改处应加盖印章alterations require initials ]8}51y8  
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时间已过effects not cleared #{PwEX !Ct  
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停止付款payment stopped P RWb6  
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支票毁损cheque mutilated xC,x_:R`  
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汇款||寄钱to remit||to send money qh:Bc$S  
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寄票供取款||支票支付to send a cheque for payment 0z8?6~M;<  
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寄款人a remitter mAtqF %V  
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收款人a remittee I70c,4_G  
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国外汇票foreign Bill I I+y  
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国内汇票inland Bill =FrB{Eu  
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跟单汇票documentary bill ;:fW]5"R  
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空头汇票accommodation bill D o/R.Mgy*  
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原始汇票original bill _x!idf  
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改写||换新票据renewed bill q(?+01  
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即期汇票sight bill||bill on demand *M1GVhW(+  
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…days after date||…days after date…日后付款 >fH0>W+!  
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…months after date||…months after date…月后付款 Qt>K{ >9Cf  
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见票后…日付款…days after sight||…days sight C/e.BXA  
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见票后…月付款…months after sight||…months sight um.ZAS_kmc  
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同组票据set of bills ?v
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单张汇票sola of exchange||sole of exchange ZnEgU}g<2  
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远期汇票usance bill||bill at usance xMJ-=  
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长期汇票long bill .U!EA0B  
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短期汇票short bill 9@*pC@I)  
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逾期汇票overdue bill <Wn~s=  
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宽限日期days of grace |]&3*%b@  
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电汇telegraphic transfer （T.T） LIDi0jbrq  
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邮汇postal order||postal note （Am.）||post office order||money order (HAdr5  
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本票promissory note （P/N） >WZ.Dj0n  
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押汇负责书||押汇保证书letter of hypothecation H:G``Vq;0m  
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副保||抵押品||付属担保物collateral security [vu;B4^"  
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担保书trust receipt||letter of indemnity 4rhHvp  
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承兑||认付acceptance !
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单张承兑general acceptance q>
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有条件承兑qualified acceptance V d J  
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附条件认付conditional acceptance |K.I%B  
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部分认付partial acceptance   y_:{p5u