[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。   54Baz  
会计报表statement of account i7fQj, q  
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往来帐目account current P>dMET  
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现在往来帐||存款额current accout XZv(B^  
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销货帐account sales oXc!JZ^  
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共同计算帐项joint account McgTTM;E  
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未决帐项outstanding account ()Z!u%j  
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贷方帐项credit account||creditor account IRemF@  
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借方帐项debit account||debtor account  eU"!X9  
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应付帐||应付未付帐account payable _-&\~w  
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应收帐||应收未收帐account receivable $ZD1_sJ.  
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新交易||新帐new account ,YYyFMC7S  
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未决帐||老帐old account 1D03Nbh|5  
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现金帐cash account wK+%[i&,  
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流水帐running account WG8}}`F|  
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暂记帐||未定帐suspense account DIH|6R  
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过期帐||延滞帐overdue account||pastdue account l2"{uCcA  
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杂项帐户sundry account )mw#MTv<[  
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详细帐单||明细表detail account JsohhkJNGi  
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呆帐bad account u}ULb F  
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会计项目title of account q}[
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会计薄||帐薄account-book h.PV
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营业报告书||损益计算表account of budiness||business report @v^;,cu'8  
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借贷细帐||交验帐account rendered .)L%AN f  
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明细帐account stated jFbj)!;  
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与…银行开立一户头to open an account with to-D XT.  
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与…银行建立交易to keep account with WWf#
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继续记帐to keep account X{cFqW7  
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与…有交易to have an account with Hw"LoVh  
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作成会计帐||有往来帐项to make out an account with UAleGR`,  
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清算||清理债务to make up an account \!`k:lusa  
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清洁帐目||与…停止交易to close ones account with K qK?w*Qw  
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结帐to close an account }4$k-,1S  
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清理未付款to ask an account||to demand an account >)`yG'[  
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结清差额to balance the account with {>EM=ZZfg  
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清算to settle an account||to liquidate an account||to square an account ^9_4#Ep(  
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审查帐目||监查帐目to audit an account ] [D/=-  
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检查帐目to examine an account 3'*}ZDC  
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转入A的帐户to charge the amount to As account XEX-NE"]  
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以计帐方式付款to pay on account "aT"o  
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代理某人||为某人on ones account||on account of one =NNA7E7c  
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为自己计算||独立帐目on ones own account [TaYNc!\  
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由某人收益并负风险on ones account and risk||for ones account and risk  26[.te9  
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由某人负担for ones account||for account of one be+]kp  
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按某人指示||列入某人帐户by order and for account of one KQulz  
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列入5月份帐目for May account oMV^W^<  
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编入某中帐项下to pass to the account of||to place to the account of ;p8,
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寄出清算书to send in an account||to send in render an account p+.{ "%  
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支票薄cheque book >sZ207*  
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支票陈票人cheque drawer o4d[LV4DS  
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持票人cheque holder 
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不记名支票cheque to bearer||bearer cheque <uL0M`u3  
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记名支票||认人支票cheque to order QVJvuiUh  
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到期支票antedated cheque 38HnW  
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未到期支票postdated cheque d\{a&\v  
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保付支票certified cheque TkjPa};R  
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未获兑现支票，退票returned cheque eF%
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横线支票crossed cheque i
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普通横线general crossing y|0I3n]e  
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特别横线special crossing 9CW
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空白支票blank cheque 7IV:X _y  
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失效支票，过期支票stale cheque nM,5KHU4a  
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普通支票open cheque c(y~,hN&p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]p.eFYDh7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges r31H Zx1^  
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支票换现金||兑现to cash a cheque RZ:i60  
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清理票款to clear a cheque -S(_ZbeN  
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保证兑现to certify a cheque 43?J~}<Vs  
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填写支票数额to fill up a cheque u+RdC
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支票上划线to cross a cheque R{"7q:-  
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开发支票to make out a cheque GAlAFsB  
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签发支票，开立支票to draw a cheque||to issue a cheque &dV|~xA6N  
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透支支票to overdraw a cheque <p'~$vK  
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背书支票to endorse a cheque hOX$|0i  
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请付票款||清付票款to pay a cheque||to honour a cheque jaAv_=93f  
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支票退票to dishonour a cheque 1D fB9n  
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拒付支票to refuse a cheque @5%cP  
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拒付支票to stop payment of a cheque sBuVm
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提示要求付款to present for payment &Z+a (  
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见票即付持票人payable to bearer Z;@F.r  
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支付指定人payable to order ]t|KFk!)  
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已过期||无效out of date||stale %HuQc^  
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请给出票人R/D||refer to drawer Y9m'RFZr  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !&C8
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文字与数字不一致words and figures differ sm}v0V.Js  
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支票 J=TbZL4y}4  
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时间已过account closed @ 6i^wC  
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更改处应加盖印章alterations require initials IqEY.2KN  
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时间已过effects not cleared )G ,LG0"-  
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停止付款payment stopped Lq  LciD  
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支票毁损cheque mutilated M.d{:&@`%  
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汇款||寄钱to remit||to send money -H.;73Kb[  
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寄票供取款||支票支付to send a cheque for payment Ec0Ee0%A]  
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寄款人a remitter h+.^8fPR  
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收款人a remittee ffm19B=  
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国外汇票foreign Bill Cj5M  
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国内汇票inland Bill [Bpgb57En  
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跟单汇票documentary bill 1Q
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空头汇票accommodation bill w=#&(xm0  
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原始汇票original bill (eO0Ic[c  
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改写||换新票据renewed bill [mWo&Ph[-  
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即期汇票sight bill||bill on demand )\VUAD%~e7  
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…days after date||…days after date…日后付款 i,4JS,82I  
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…months after date||…months after date…月后付款 7 )_0jp~2  
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见票后…日付款…days after sight||…days sight ;xth#j  
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见票后…月付款…months after sight||…months sight f4g(hjETbu  
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同组票据set of bills 3tLh{S?uJ  
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单张汇票sola of exchange||sole of exchange 0|GxOzNd  
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远期汇票usance bill||bill at usance cJ[n<hTv
 
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长期汇票long bill &F.lo9JJ  
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短期汇票short bill ]e"NJkcm  
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逾期汇票overdue bill BO h  
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宽限日期days of grace ^NnZYr.  
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电汇telegraphic transfer （T.T） A6UtpyS*'  
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邮汇postal order||postal note （Am.）||post office order||money order [yVU p+  
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本票promissory note （P/N） NKI&n]EO  
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押汇负责书||押汇保证书letter of hypothecation !*\^-uvaK  
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副保||抵押品||付属担保物collateral security f,ux oAS  
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担保书trust receipt||letter of indemnity f'.
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承兑||认付acceptance RE7[bM3a  
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单张承兑general acceptance HL!-4kN <$  
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有条件承兑qualified acceptance 8t
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附条件认付conditional acceptance ]v#T'<Nl  
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部分认付partial acceptance   "vJADQ4F