[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。   K#FD$,c~  
会计报表statement of account 1$Up7=Dr=  
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往来帐目account current cMK|t;" 3  
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现在往来帐||存款额current accout 0GMb?/
  
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销货帐account sales St ;9&A  
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共同计算帐项joint account -=-^rQx9  
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未决帐项outstanding account dcKpsX  
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贷方帐项credit account||creditor account j,rc9  
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借方帐项debit account||debtor account R0M>'V?e  
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应付帐||应付未付帐account payable zBm~J%  
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应收帐||应收未收帐account receivable ->#wDL!6  
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新交易||新帐new account <mX5VGY9^  
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未决帐||老帐old account b$w66q8  
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现金帐cash account I N @ ~~  
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流水帐running account hzbvR~rn  
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暂记帐||未定帐suspense account Zn1((J7  
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过期帐||延滞帐overdue account||pastdue account Z4z|B&  
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杂项帐户sundry account !B[Y?b:  
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详细帐单||明细表detail account $_%  
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呆帐bad account i Q3wi  
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会计项目title of account
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会计薄||帐薄account-book 2AqcabI9  
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营业报告书||损益计算表account of budiness||business report -Hi_g@i*XW  
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借贷细帐||交验帐account rendered >iJxq6!  
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明细帐account stated EZQ!~  
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与…银行开立一户头to open an account with {YzpYc1  
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与…银行建立交易to keep account with Rlr[uU_  
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继续记帐to keep account ']Km%uwL  
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与…有交易to have an account with -mZ{.\9  
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作成会计帐||有往来帐项to make out an account with {-IRX)m*  
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清算||清理债务to make up an account Z}O0DfT;  
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清洁帐目||与…停止交易to close ones account with Bsz;GnD|r  
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结帐to close an account !P)7t`X  
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清理未付款to ask an account||to demand an account ?@_,_gTQ  
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结清差额to balance the account with 01^W Py9l  
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清算to settle an account||to liquidate an account||to square an account yIThzyS  
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审查帐目||监查帐目to audit an account 4fzM%ku  
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检查帐目to examine an account seH#v  
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转入A的帐户to charge the amount to As account ]pA}h.R#-  
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以计帐方式付款to pay on account -r82'3]  
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代理某人||为某人on ones account||on account of one bsmnh_YRj  
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为自己计算||独立帐目on ones own account Z5{M_^  
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由某人收益并负风险on ones account and risk||for ones account and risk Hw/1~O$T  
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由某人负担for ones account||for account of one ODM<$Yo:d  
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按某人指示||列入某人帐户by order and for account of one Z;i^h,j?$1  
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列入5月份帐目for May account M|`%4vk>  
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编入某中帐项下to pass to the account of||to place to the account of BZx#@356N  
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寄出清算书to send in an account||to send in render an account rYq8OZLi  
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支票薄cheque book O`mW,  
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支票陈票人cheque drawer &ze'V , :  
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持票人cheque holder ,)Z^b$H]   
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不记名支票cheque to bearer||bearer cheque S3j/(BG  
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记名支票||认人支票cheque to order P/Sv^d5=e  
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到期支票antedated cheque ]Wv\$JXI  
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未到期支票postdated cheque UmQ 9_H7  
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保付支票certified cheque rMf& HX  
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未获兑现支票，退票returned cheque Z^`>;n2  
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横线支票crossed cheque cKK 1$x  
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普通横线general crossing uj;-HN)6  
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特别横线special crossing y Hk/8  
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空白支票blank cheque Scs \nF2  
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失效支票，过期支票stale cheque 0P\)L`cG  
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普通支票open cheque -5d8j<,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 86@"BNnTh  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `gD'q5.z;3  
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支票换现金||兑现to cash a cheque ~%k<N/B  
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清理票款to clear a cheque  ]6W#P7  
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保证兑现to certify a cheque mn?< Zz  
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填写支票数额to fill up a cheque AnfJyltS  
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支票上划线to cross a cheque = %\;7  
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开发支票to make out a cheque 2W~,,$ G  
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签发支票，开立支票to draw a cheque||to issue a cheque qeb:n$  
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透支支票to overdraw a cheque .&TJSIx$  
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背书支票to endorse a cheque Ef;_im  
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请付票款||清付票款to pay a cheque||to honour a cheque h$_Wh (  
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支票退票to dishonour a cheque K@Twiw~rB  
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拒付支票to refuse a cheque Ny/bNQS  
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拒付支票to stop payment of a cheque @`t)ly#N  
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提示要求付款to present for payment lNs 'jaD  
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见票即付持票人payable to bearer 9TjAEeU  
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支付指定人payable to order /tikLJ  
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已过期||无效out of date||stale h `d(?1  
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请给出票人R/D||refer to drawer )NGBA."t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S U~vS
  
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文字与数字不一致words and figures differ (pm]U7  
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支票 XtRfzqg?K  
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时间已过account closed |j&u2DM~#m  
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更改处应加盖印章alterations require initials B<
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时间已过effects not cleared RX4O1Z0  
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停止付款payment stopped ptQr8[FA  
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支票毁损cheque mutilated TD].*9  
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汇款||寄钱to remit||to send money %+|k
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寄票供取款||支票支付to send a cheque for payment ?t$sju(\  
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寄款人a remitter CTp~bGIv!=  
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收款人a remittee ^LaI{UDw%h  
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国外汇票foreign Bill !I-+wc{ss  
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国内汇票inland Bill )|@b GEk  
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跟单汇票documentary bill U8]L3&~  
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空头汇票accommodation bill }X$ vriW  
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原始汇票original bill k^Zpb&`Hx  
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改写||换新票据renewed bill zT#36+_?  
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即期汇票sight bill||bill on demand <*0MD6$5  
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…days after date||…days after date…日后付款 VH4P|w[YF  
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…months after date||…months after date…月后付款 x5v^@_: jr  
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见票后…日付款…days after sight||…days sight WLiY:X(+|  
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见票后…月付款…months after sight||…months sight ]/p0j$Tq$  
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同组票据set of bills  &~pj)\_  
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单张汇票sola of exchange||sole of exchange BS;rit:  
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远期汇票usance bill||bill at usance >ly= O  
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长期汇票long bill .2Q`. o)  
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短期汇票short bill -yg9ug  
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逾期汇票overdue bill 0vS%m/Zi-  
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宽限日期days of grace sa# =#0yg  
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电汇telegraphic transfer （T.T） ~Az20RrK)  
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邮汇postal order||postal note （Am.）||post office order||money order H b]   
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本票promissory note （P/N） `!qWHm6I*  
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押汇负责书||押汇保证书letter of hypothecation CEYHD?9k8  
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副保||抵押品||付属担保物collateral security TnM}|~V  
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担保书trust receipt||letter of indemnity 3(^9K2.s}  
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承兑||认付acceptance >P\Tnb"Q\  
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单张承兑general acceptance *sAoYx  
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有条件承兑qualified acceptance ,"h$!k"$g  
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附条件认付conditional acceptance T%P0M*  
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部分认付partial acceptance  
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