[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。   #-G@p  
会计报表statement of account f x(8 o+  
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往来帐目account current { >[
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现在往来帐||存款额current accout @YH>|{S&  
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销货帐account sales Zn r4^i&(  
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共同计算帐项joint account [|eIax xR,  
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未决帐项outstanding account 5Wa)_@qI)`  
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贷方帐项credit account||creditor account (n?f016*%d  
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借方帐项debit account||debtor account @^YXE ,  
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应付帐||应付未付帐account payable 2INpo  
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应收帐||应收未收帐account receivable urx?p^c  
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新交易||新帐new account oz{X"jfu  
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未决帐||老帐old account vqf}(/.D  
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现金帐cash account a-,*iK{_u  
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流水帐running account _^b\#Jz4U3  
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暂记帐||未定帐suspense account LXby(|<j  
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过期帐||延滞帐overdue account||pastdue account ivl %%nY'  
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杂项帐户sundry account GOA dhh-  
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详细帐单||明细表detail account DpmAB.  
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呆帐bad account tk'&-v 'h  
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会计项目title of account )^qXjF  
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会计薄||帐薄account-book x @oxIXN  
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营业报告书||损益计算表account of budiness||business report JleClB(2n/  
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借贷细帐||交验帐account rendered .
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明细帐account stated rBL2A  
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与…银行开立一户头to open an account with Iy*Q{H3[
 
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与…银行建立交易to keep account with :f7!?^;y>  
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继续记帐to keep account v?3xWXX,  
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与…有交易to have an account with fYZd:3VdC  
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作成会计帐||有往来帐项to make out an account with #!TlalV
 
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清算||清理债务to make up an account ia /#`#.  
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清洁帐目||与…停止交易to close ones account with  4J=6U&b  
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结帐to close an account 
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清理未付款to ask an account||to demand an account 5?(dI9A"K  
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结清差额to balance the account with Ty!V)i  
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清算to settle an account||to liquidate an account||to square an account fyx Q{J  
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审查帐目||监查帐目to audit an account Ft:_6T%  
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检查帐目to examine an account l96AJB'  
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转入A的帐户to charge the amount to As account Vj)
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以计帐方式付款to pay on account %>O}bdSf  
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account 0r&FH$  
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由某人收益并负风险on ones account and risk||for ones account and risk zrtbk~v8y  
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由某人负担for ones account||for account of one p1z^i(  
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按某人指示||列入某人帐户by order and for account of one G%%F6)W  
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列入5月份帐目for May account (i@(ZG]/  
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编入某中帐项下to pass to the account of||to place to the account of Tl^)O^/  
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寄出清算书to send in an account||to send in render an account D6FG$SV  
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支票薄cheque book 5pE@Ww  
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支票陈票人cheque drawer <,nd]a  
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持票人cheque holder O<0-`=W,a  
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不记名支票cheque to bearer||bearer cheque X*:)]p(R  
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记名支票||认人支票cheque to order V ;M'd@  
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到期支票antedated cheque SjU0Xb)[  
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未到期支票postdated cheque [i N}W5 m  
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保付支票certified cheque W#<ZaGsq  
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未获兑现支票，退票returned cheque =)XC"kUp  
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横线支票crossed cheque 80O[pf*?  
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普通横线general crossing J$i5A9IUr  
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特别横线special crossing Ps7Bt(/  
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空白支票blank cheque Yf,U2A\  
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失效支票，过期支票stale cheque q%GlS=o"  
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普通支票open cheque V@Fj! /  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount V,)bw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Zb=H\#T  
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支票换现金||兑现to cash a cheque 8yV?l7  
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清理票款to clear a cheque Fm3B8Int  
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保证兑现to certify a cheque y0D
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填写支票数额to fill up a cheque 2pEr s|r  
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支票上划线to cross a cheque #4e Taik  
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开发支票to make out a cheque Oy^)lF/  
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签发支票，开立支票to draw a cheque||to issue a cheque pO.+hy  
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透支支票to overdraw a cheque El
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背书支票to endorse a cheque 7]w]i5  
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请付票款||清付票款to pay a cheque||to honour a cheque  <
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支票退票to dishonour a cheque (c<MyuWb  
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拒付支票to refuse a cheque B=mk@gX,G  
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拒付支票to stop payment of a cheque i1"4ztZ  
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提示要求付款to present for payment tiI:yq0  
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见票即付持票人payable to bearer h <s.o#8  
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支付指定人payable to order G(2(-x"+  
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已过期||无效out of date||stale 66G$5  
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请给出票人R/D||refer to drawer $wgHaSni  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Dp)5u@I  
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文字与数字不一致words and figures differ ,P&.qg i=(  
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支票 ZK1H%&P=R  
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时间已过account closed ^W&qTSjh  
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更改处应加盖印章alterations require initials (%&HufT  
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时间已过effects not cleared &!|'EW  
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停止付款payment stopped `eD70h`XK  
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支票毁损cheque mutilated ?X'm>R. @  
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汇款||寄钱to remit||to send money it Byw1/  
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寄票供取款||支票支付to send a cheque for payment %\i OX|F_  
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寄款人a remitter 7gX#^YkE+k  
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收款人a remittee } D'pyTf[  
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国外汇票foreign Bill (qG}`?219J  
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国内汇票inland Bill fJiY~mQ  
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跟单汇票documentary bill ? Zhnb0/  
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空头汇票accommodation bill jpGZ&L7i&  
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原始汇票original bill 0~/'c0Ho  
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改写||换新票据renewed bill G!G]*p5  
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即期汇票sight bill||bill on demand MWl2;qi  
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…days after date||…days after date…日后付款 y#B4m`9  
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…months after date||…months after date…月后付款 "mtEjK5  
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见票后…日付款…days after sight||…days sight }wIF$v?M  
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见票后…月付款…months after sight||…months sight )8Q;u8jm1  
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同组票据set of bills +I<^w)  
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单张汇票sola of exchange||sole of exchange ]YciLc(  
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远期汇票usance bill||bill at usance 9<|nJt  
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长期汇票long bill = mp"=%  
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短期汇票short bill o'KBe%@/  
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逾期汇票overdue bill (R|_6[zy  
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宽限日期days of grace dsG:DS`q  
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电汇telegraphic transfer （T.T） (RBB0CE  
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邮汇postal order||postal note （Am.）||post office order||money order )~{8C:  
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本票promissory note （P/N） _x]q`[Dih  
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押汇负责书||押汇保证书letter of hypothecation *s%M!YM  
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副保||抵押品||付属担保物collateral security vVFT0_  
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担保书trust receipt||letter of indemnity e8U6D+jY  
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承兑||认付acceptance ?/YT,W<c;&  
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单张承兑general acceptance 0I}c|V'P  
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有条件承兑qualified acceptance $|o[l.q2  
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附条件认付conditional acceptance n yx(0  
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部分认付partial acceptance   ;BW-ag \9