[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。   SA"4|#3>7  
会计报表statement of account 6QHUBm2  
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往来帐目account current rIyIZWkI  
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现在往来帐||存款额current accout pNHL&H\  
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销货帐account sales (h&=Na~  
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共同计算帐项joint account W9GjUswv!  
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未决帐项outstanding account Rs'mk6+  
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贷方帐项credit account||creditor account /Zz[vf
 
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借方帐项debit account||debtor account efyGjfoO  
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应付帐||应付未付帐account payable Q2gz\N  
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应收帐||应收未收帐account receivable `b)i;m  
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新交易||新帐new account %pxHGO=)E  
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未决帐||老帐old account Z(ToemF)hi  
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现金帐cash account ?KFj=Yo  
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流水帐running account _BND{MsX  
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暂记帐||未定帐suspense account ](k}B*Abh  
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过期帐||延滞帐overdue account||pastdue account 9!Bz)dJ3  
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杂项帐户sundry account :w9s bW  
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详细帐单||明细表detail account V}/AQe2m&  
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呆帐bad account K1*V\WRW5  
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会计项目title of account q}p (p( N  
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营业报告书||损益计算表account of budiness||business report u[LsH  
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借贷细帐||交验帐account rendered cD9axlJ  
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明细帐account stated [_3L  
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与…银行开立一户头to open an account with F'JceU  
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与…银行建立交易to keep account with e/y\P&"eI  
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继续记帐to keep account ? VHOh9|AT  
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与…有交易to have an account with 7Ezy-x2h  
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作成会计帐||有往来帐项to make out an account with MI|anM  
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清算||清理债务to make up an account 9\a;75a  
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清洁帐目||与…停止交易to close ones account with Eh|v>Yew  
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结帐to close an account ?bH!|aW(H  
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清理未付款to ask an account||to demand an account Z-rHYfa4  
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结清差额to balance the account with %g{<EuK]p  
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清算to settle an account||to liquidate an account||to square an account (|.rEaTA[1  
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审查帐目||监查帐目to audit an account DNy 6Kw  
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检查帐目to examine an account qCku q  
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转入A的帐户to charge the amount to As account CH+mzy  
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以计帐方式付款to pay on account 6PdLJ#LS  
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代理某人||为某人on ones account||on account of one n|AV7c  
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为自己计算||独立帐目on ones own account \ICc?8oL  
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由某人收益并负风险on ones account and risk||for ones account and risk Dwg_#GSr  
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由某人负担for ones account||for account of one W ~qVZ(G*U  
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按某人指示||列入某人帐户by order and for account of one 5}NTqN0@  
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列入5月份帐目for May account s5 ($b  
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编入某中帐项下to pass to the account of||to place to the account of !@4 i :,p@  
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寄出清算书to send in an account||to send in render an account p4^&G/'  
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支票薄cheque book +sFpIiJg  
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支票陈票人cheque drawer %_%BbQf  
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持票人cheque holder &(X67  
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不记名支票cheque to bearer||bearer cheque o1Nfn'!3/>  
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记名支票||认人支票cheque to order l!mx,O`  
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到期支票antedated cheque YF)k0bu&;  
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未到期支票postdated cheque DIw9ov>k  
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保付支票certified cheque 3 #"!Hg  
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未获兑现支票，退票returned cheque F -Bj  
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横线支票crossed cheque 3JEg3|M(  
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普通横线general crossing fcO|0cQ  
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特别横线special crossing n8tw8o%&[  
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空白支票blank cheque 6MNrH  
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失效支票，过期支票stale cheque Y#QXvo%  
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普通支票open cheque %JgdLn
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount />N#PF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1R ;@v3   
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支票换现金||兑现to cash a cheque xS>vmnW  
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清理票款to clear a cheque icb*L~qm  
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保证兑现to certify a cheque OE}FZCXF  
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填写支票数额to fill up a cheque g/_0WW]}  
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支票上划线to cross a cheque [:(/cKo  
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开发支票to make out a cheque T:@7EL  
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签发支票，开立支票to draw a cheque||to issue a cheque ([ -i5  
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透支支票to overdraw a cheque rlGv6)vb  
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背书支票to endorse a cheque 22=sh;y+2  
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请付票款||清付票款to pay a cheque||to honour a cheque "l9aBBiu  
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支票退票to dishonour a cheque vzFpXdt  
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拒付支票to refuse a cheque #4b]j".P!n  
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拒付支票to stop payment of a cheque o{! :N>(  
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提示要求付款to present for payment W>i"p~!  
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见票即付持票人payable to bearer !{(Bc8 hT  
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支付指定人payable to order &=BzsBh  
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已过期||无效out of date||stale kI)}7e  
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请给出票人R/D||refer to drawer N UX |  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =uH2+9.  
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文字与数字不一致words and figures differ &<]f-  
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支票 L|T?,^  
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时间已过account closed ^0}ma*gi~  
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更改处应加盖印章alterations require initials  r!?ga  
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时间已过effects not cleared 2URGd#{VQ  
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停止付款payment stopped gmRc4o  
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支票毁损cheque mutilated 0%rDDB  
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汇款||寄钱to remit||to send money /GIGE##1F  
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寄票供取款||支票支付to send a cheque for payment RW. qw4  
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寄款人a remitter l#KcmOz  
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收款人a remittee 1_]X  
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国外汇票foreign Bill c,~uurVi  
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国内汇票inland Bill M%S7cIX ]F  
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跟单汇票documentary bill 2?t@<M]  
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空头汇票accommodation bill !cyrt<  
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原始汇票original bill d?*]/ZiR  
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改写||换新票据renewed bill O+}py{ st  
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即期汇票sight bill||bill on demand ^1S{::  
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…days after date||…days after date…日后付款 DhyR
 
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…months after date||…months after date…月后付款 %biie  
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见票后…日付款…days after sight||…days sight :wC\IwG~CE  
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见票后…月付款…months after sight||…months sight &: Q'X  
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同组票据set of bills ?})A-$f ~  
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单张汇票sola of exchange||sole of exchange BHY8G06  
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远期汇票usance bill||bill at usance pa>C}jk}6  
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长期汇票long bill "-Q+!byh  
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短期汇票short bill P<PZ4hNx  
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逾期汇票overdue bill N"70P/  
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宽限日期days of grace }S> 4.8  
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电汇telegraphic transfer （T.T） nfEb u4|  
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邮汇postal order||postal note （Am.）||post office order||money order OC=& !<  
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本票promissory note （P/N） =5|7S&{  
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押汇负责书||押汇保证书letter of hypothecation <],{at` v  
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副保||抵押品||付属担保物collateral security :HY$x  
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担保书trust receipt||letter of indemnity [^hW>O=@TN  
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承兑||认付acceptance 9?l a5  
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单张承兑general acceptance 6 >kULp  
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有条件承兑qualified acceptance NUsx
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附条件认付conditional acceptance x9l7|G/$  
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部分认付partial acceptance   Y
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