[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。   cY\-e?`=4  
会计报表statement of account &e,xN;  
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往来帐目account current #"i}wS  
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现在往来帐||存款额current accout =N7N=xY  
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销货帐account sales ,8$;|#d  
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共同计算帐项joint account fVf.u'
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未决帐项outstanding account o6vm(I%  
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贷方帐项credit account||creditor account 7!MW`L/`  
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借方帐项debit account||debtor account (''`Ce  
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应付帐||应付未付帐account payable ]4z?sk@  
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应收帐||应收未收帐account receivable ^vG*8,^S=8  
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新交易||新帐new account 7sLs+|<"  
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未决帐||老帐old account $orhY D3gv  
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现金帐cash account /ebYk-c  
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流水帐running account .}CPZ3y  
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暂记帐||未定帐suspense account >Y{.)QS  
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过期帐||延滞帐overdue account||pastdue account #Va@4<4r  
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杂项帐户sundry account ?<F\S2W

 
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详细帐单||明细表detail account Iqo4INGIi  
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呆帐bad account lWOB!l  
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会计项目title of account f#^%\K:YYR  
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会计薄||帐薄account-book 6= 9  
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营业报告书||损益计算表account of budiness||business report qtgj"4,:`  
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借贷细帐||交验帐account rendered BJlF@F#  
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明细帐account stated ];Z_S`JR  
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与…银行开立一户头to open an account with zHx ?-Q&3  
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与…银行建立交易to keep account with r{Fu|aoa;5  
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继续记帐to keep account + ^~n09  
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与…有交易to have an account with ;N4mR6  
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作成会计帐||有往来帐项to make out an account with +/UInAM  
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清算||清理债务to make up an account Rhr]ML  
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清洁帐目||与…停止交易to close ones account with 47t^{WrT  
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结帐to close an account 6:h!gY  
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清理未付款to ask an account||to demand an account O-:~6A  
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结清差额to balance the account with g:OVAA  
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清算to settle an account||to liquidate an account||to square an account OZ7MpQ  
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审查帐目||监查帐目to audit an account AMtFOXx%I  
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检查帐目to examine an account =(@J+Ou  
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转入A的帐户to charge the amount to As account q}+9$v  
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以计帐方式付款to pay on account qzV:N8+,`  
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代理某人||为某人on ones account||on account of one  +/AW6  
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为自己计算||独立帐目on ones own account G?YKm1:w  
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由某人收益并负风险on ones account and risk||for ones account and risk n?:s /6tP  
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由某人负担for ones account||for account of one W!+5}\?  
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按某人指示||列入某人帐户by order and for account of one Jfo#IRC  
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列入5月份帐目for May account oGXT,38*  
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编入某中帐项下to pass to the account of||to place to the account of  ;-U:t4  
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寄出清算书to send in an account||to send in render an account '6[0NuB  
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支票薄cheque book c00a;=ji  
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支票陈票人cheque drawer B-'Xk{  
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持票人cheque holder jD'\\jAUdm  
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不记名支票cheque to bearer||bearer cheque MhWmY[  
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记名支票||认人支票cheque to order zc\e$MO  
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到期支票antedated cheque l]^uVOX  
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未到期支票postdated cheque p.gi8%f`  
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保付支票certified cheque F@)wi0  
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未获兑现支票，退票returned cheque MG<F.u  
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横线支票crossed cheque z~UqA1r  
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普通横线general crossing n2Q~fx<6%  
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特别横线special crossing {OXKXRCa  
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空白支票blank cheque BRi\&&<4  
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失效支票，过期支票stale cheque @6~r7/WD  
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普通支票open cheque &"p7X>bd  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount jgQn^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |_xU{Pu  
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支票换现金||兑现to cash a cheque wJ,l"bnq  
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清理票款to clear a cheque gY9HEfB  
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保证兑现to certify a cheque $Y& 8@/L  
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填写支票数额to fill up a cheque o/??w:'  
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支票上划线to cross a cheque _=!Rl#  
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开发支票to make out a cheque @#m@ .   
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签发支票，开立支票to draw a cheque||to issue a cheque 1X.E:  
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透支支票to overdraw a cheque )zn`qaHK@e  
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背书支票to endorse a cheque  UaA1HZ1  
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请付票款||清付票款to pay a cheque||to honour a cheque .l1uqCuB  
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支票退票to dishonour a cheque &=ZVU\o:  
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拒付支票to refuse a cheque $>if@}u  
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拒付支票to stop payment of a cheque oyfY>^bs  
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提示要求付款to present for payment t_ju[xL5B  
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见票即付持票人payable to bearer "|k 4<"]  
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支付指定人payable to order E!Ljq3iT`  
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已过期||无效out of date||stale Qvc$D{z  
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请给出票人R/D||refer to drawer "O (N=|b  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m.6O%jD  
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文字与数字不一致words and figures differ 3bU(ea^e$  
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支票 _/c1b>kcso  
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时间已过account closed * a ?qV  
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更改处应加盖印章alterations require initials
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时间已过effects not cleared "ZYdJHM  
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停止付款payment stopped c>b!{e@*  
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支票毁损cheque mutilated B B9+d"Sq  
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汇款||寄钱to remit||to send money (~IoRhp^  
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寄票供取款||支票支付to send a cheque for payment (ebC80M  
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寄款人a remitter uvMcB9  
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收款人a remittee P _x(`H  
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国外汇票foreign Bill "$krK7Z  
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国内汇票inland Bill J?%ecCN  
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跟单汇票documentary bill 7R7e3p,K  
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空头汇票accommodation bill 5"9'=LV~  
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原始汇票original bill 92(P~ Sdv  
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改写||换新票据renewed bill N`J]k B7  
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即期汇票sight bill||bill on demand lx{ ' bzv  
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…days after date||…days after date…日后付款 {YK7';_E*  
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…months after date||…months after date…月后付款 yu}yON  
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见票后…日付款…days after sight||…days sight B|K^:LUk9  
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见票后…月付款…months after sight||…months sight (L*<CV  
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同组票据set of bills muMd
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单张汇票sola of exchange||sole of exchange ?vP6~$*B  
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远期汇票usance bill||bill at usance > dJ[1s]  
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长期汇票long bill O%f{\F r  
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短期汇票short bill o@L2c3?c5  
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逾期汇票overdue bill 4U hh]/  
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宽限日期days of grace &b'{3o_KN  
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电汇telegraphic transfer （T.T） ibn\&}1  
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邮汇postal order||postal note （Am.）||post office order||money order p=V1M-  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation T 0qM"  
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副保||抵押品||付属担保物collateral security SkmKf~v  
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Re s4;C  
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担保书trust receipt||letter of indemnity Q!r&vQ/g  
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承兑||认付acceptance P$]
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单张承兑general acceptance BY9Z}/{j  
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有条件承兑qualified acceptance ~
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附条件认付conditional acceptance W*?qOq {  
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部分认付partial acceptance   J*_^~t