[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。   xl4A<  
会计报表statement of account #J09Eka;J  
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往来帐目account current 6@; P  
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现在往来帐||存款额current accout ;o-c.-!F  
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销货帐account sales 4RoE>m1[G  
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共同计算帐项joint account WYXh1_nyk  
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未决帐项outstanding account oZwu`~h Y  
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贷方帐项credit account||creditor account #4BwYj(Sl  
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借方帐项debit account||debtor account iininITOS{  
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应付帐||应付未付帐account payable eNc>^:&y*  
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应收帐||应收未收帐account receivable '4"c#kCKL  
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新交易||新帐new account 13K|=6si  
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未决帐||老帐old account :`>bh  
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现金帐cash account u
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流水帐running account *%CDQx0}  
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暂记帐||未定帐suspense account H7%q[O  
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过期帐||延滞帐overdue account||pastdue account = P$Q;d  
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杂项帐户sundry account $O_{cSKg7  
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详细帐单||明细表detail account @Nn'G{8OG  
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呆帐bad account o1R:1!"2  
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会计项目title of account r;_*.|AH  
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会计薄||帐薄account-book #'dNSez5  
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营业报告书||损益计算表account of budiness||business report bbT1p:RF  
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借贷细帐||交验帐account rendered *k@D4F ruP  
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明细帐account stated .u
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与…银行开立一户头to open an account with yz"hU  
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与…银行建立交易to keep account with .}Eckqkp  
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继续记帐to keep account aNBwb9X  
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与…有交易to have an account with Z*Rg
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作成会计帐||有往来帐项to make out an account with Tp|>(~;ai  
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清算||清理债务to make up an account >pp#>{}  
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清洁帐目||与…停止交易to close ones account with yb,X }"Et  
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结帐to close an account oJ Q \?~  
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清理未付款to ask an account||to demand an account z,bK.KFSs  
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结清差额to balance the account with 4Y1dkg1y  
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清算to settle an account||to liquidate an account||to square an account [jksOC)@4  
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审查帐目||监查帐目to audit an account e)N<r  
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检查帐目to examine an account  _8 !x  
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转入A的帐户to charge the amount to As account Eg8b|!-')8  
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以计帐方式付款to pay on account |f/Uzd ~  
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代理某人||为某人on ones account||on account of one kDXQpe  
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为自己计算||独立帐目on ones own account #C~ </R%  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one \I-e{'h  
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按某人指示||列入某人帐户by order and for account of one : p) R,('g  
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列入5月份帐目for May account lC`w}0p  
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编入某中帐项下to pass to the account of||to place to the account of [ZC\8tP`V  
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寄出清算书to send in an account||to send in render an account 4
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支票薄cheque book [z ]P5  
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支票陈票人cheque drawer #z _<{' P"  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque |59)6/i  
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记名支票||认人支票cheque to order J(@" 7RX  
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到期支票antedated cheque "uT2 DY[  
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未到期支票postdated cheque U5TkgHN{y  
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保付支票certified cheque ]
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未获兑现支票，退票returned cheque LH)1IGAx2y  
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横线支票crossed cheque i%.k{MY  
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普通横线general crossing Yj>4*C9  
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特别横线special crossing pZopdEFDK|  
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空白支票blank cheque cZ|NGkZ  
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失效支票，过期支票stale cheque ?%$O7_ThvA  
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普通支票open cheque ?!U.o1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount DJ<+" .v!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges LEPTL#WT1  
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支票换现金||兑现to cash a cheque TMY. z  
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清理票款to clear a cheque WwTl|wgvyI  
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保证兑现to certify a cheque "*D9.LyM  
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填写支票数额to fill up a cheque Vf~-v$YI  
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支票上划线to cross a cheque cL*oO@I&_  
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开发支票to make out a cheque EGqu-WBS  
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签发支票，开立支票to draw a cheque||to issue a cheque beikzuC  
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透支支票to overdraw a cheque [<U=)!Swg  
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背书支票to endorse a cheque }%?or_f/  
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请付票款||清付票款to pay a cheque||to honour a cheque "}1cQ|0a  
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支票退票to dishonour a cheque h Qe78y  
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拒付支票to refuse a cheque D:j5/ *  
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拒付支票to stop payment of a cheque w@R"g%k-  
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提示要求付款to present for payment {aV,h@>  
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见票即付持票人payable to bearer .YvIVQ  
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支付指定人payable to order n+&8Uk  
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已过期||无效out of date||stale |ITCw$ T  
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请给出票人R/D||refer to drawer dQ rz+_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds o-&0_Z
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文字与数字不一致words and figures differ di+|` O  
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支票 ?-2s}IJO  
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时间已过account closed l+&DBw[  
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更改处应加盖印章alterations require initials .]4MtG  
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时间已过effects not cleared 6XCFL-o-  
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停止付款payment stopped sz/^Ie-~  

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支票毁损cheque mutilated `j
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汇款||寄钱to remit||to send money +03/A`PKrB  
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寄票供取款||支票支付to send a cheque for payment 0,@^<G8?  
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寄款人a remitter [.Fq l+  
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收款人a remittee Eld[z{n"  
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国外汇票foreign Bill }><[6Uz%  
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国内汇票inland Bill v
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跟单汇票documentary bill ),Yk53G6c  
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空头汇票accommodation bill #QcRN?s  
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原始汇票original bill 
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改写||换新票据renewed bill &hL2xx=  
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即期汇票sight bill||bill on demand oUN\tOiS+  
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…days after date||…days after date…日后付款 , u%V%  
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…months after date||…months after date…月后付款 >D~8iuy]8.  
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见票后…日付款…days after sight||…days sight 4L{]!dox  
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见票后…月付款…months after sight||…months sight yx4pQL7  
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同组票据set of bills ~a`xI  
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单张汇票sola of exchange||sole of exchange G?XA",AC  
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远期汇票usance bill||bill at usance m&xVlS  
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长期汇票long bill hf2bM `d  
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短期汇票short bill Y\B6c
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逾期汇票overdue bill Cfd* Q  
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宽限日期days of grace zi xG}'  
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电汇telegraphic transfer （T.T） \'Et)uD*  
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邮汇postal order||postal note （Am.）||post office order||money order LOfw #+]d  
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本票promissory note （P/N） >JS^yVk  
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押汇负责书||押汇保证书letter of hypothecation KHHYk>FR  
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副保||抵押品||付属担保物collateral security -q{N1?tcy  
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担保书trust receipt||letter of indemnity O |P<s+  
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承兑||认付acceptance N=2T~M 1  
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单张承兑general acceptance 4FRi=d;mP  
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有条件承兑qualified acceptance x$BNFb%I1  
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附条件认付conditional acceptance <Jhd%O
 
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部分认付partial acceptance   #d\&6'O