[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。   b&j}f  
会计报表statement of account t/57LjV  
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往来帐目account current $ rU"Krf67  
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现在往来帐||存款额current accout ,&5\`  
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销货帐account sales 7B)m/%>3s  
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共同计算帐项joint account _/>JM0  
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未决帐项outstanding account \Qvo L  
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贷方帐项credit account||creditor account Nr,Qu8  
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借方帐项debit account||debtor account y<5RV>"Vg  

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应付帐||应付未付帐account payable ?bH&F  
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应收帐||应收未收帐account receivable 8=  kwc  
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新交易||新帐new account _@5|r|P>  

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未决帐||老帐old account BICG@  
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现金帐cash account l+A)MJd oj  
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流水帐running account @tvz9N  
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暂记帐||未定帐suspense account vc0LV'lmg  
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过期帐||延滞帐overdue account||pastdue account @V&c=8)8  
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杂项帐户sundry account U4.$o]58  
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详细帐单||明细表detail account 1Q/=s,{u  
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呆帐bad account H76iBJ66  
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会计项目title of account +CM>]Ze  
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会计薄||帐薄account-book N;`/>R4|I  
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营业报告书||损益计算表account of budiness||business report " Lh&s<[  
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借贷细帐||交验帐account rendered P(3k1S M  
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明细帐account stated g)5mr:\  
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与…银行开立一户头to open an account with vK%*5  
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与…银行建立交易to keep account with b[GhI+_  
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继续记帐to keep account z&WtPSyGj  
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与…有交易to have an account with ^DN:.qQ  
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作成会计帐||有往来帐项to make out an account with hJ$9Hb  
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清算||清理债务to make up an account <^\rv42'(2  
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清洁帐目||与…停止交易to close ones account with 37$ ^ie)  
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结帐to close an account p" #\E0GM  
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清理未付款to ask an account||to demand an account {g! 7K  
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结清差额to balance the account with eD?&D_l~6  
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清算to settle an account||to liquidate an account||to square an account iCPm7AU  
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审查帐目||监查帐目to audit an account RbX9PF"|+  
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检查帐目to examine an account SO=gG 2E  
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转入A的帐户to charge the amount to As account byxlC?q7  
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以计帐方式付款to pay on account fAgeF$9@  
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代理某人||为某人on ones account||on account of one F qH) )2  
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为自己计算||独立帐目on ones own account uu.X>agg  
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由某人收益并负风险on ones account and risk||for ones account and risk pi?/]}:  
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由某人负担for ones account||for account of one Rn~'S2`u  
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按某人指示||列入某人帐户by order and for account of one gADf9x"b  
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列入5月份帐目for May account wH ,PA:  
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编入某中帐项下to pass to the account of||to place to the account of q`1tUd4G  
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寄出清算书to send in an account||to send in render an account t`8Jz~G`  
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支票薄cheque book th{f|fm62  
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支票陈票人cheque drawer =MqEbQn{C3  
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持票人cheque holder u&l;\w  
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不记名支票cheque to bearer||bearer cheque :zU4K=kR
 
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记名支票||认人支票cheque to order u.2X"  
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到期支票antedated cheque dEDhdF#f  
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未到期支票postdated cheque xQZOGq   
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保付支票certified cheque &3iI\s[  
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未获兑现支票，退票returned cheque y;ey(  
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横线支票crossed cheque gkK( 7=r%  
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普通横线general crossing W(qK?"s2  
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特别横线special crossing [ (Y@  
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空白支票blank cheque g#P]72TQ  
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失效支票，过期支票stale cheque H E*^!2f  
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普通支票open cheque r6D3u(kMb  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount QfjoHeG7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges bz:En'2>F  
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支票换现金||兑现to cash a cheque 5> 81Vhc,  
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清理票款to clear a cheque \]FPv7!  
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保证兑现to certify a cheque U*EBH  
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填写支票数额to fill up a cheque ;Gu(Yoa}y  
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支票上划线to cross a cheque 9G1ZW=83  
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开发支票to make out a cheque &G-dxET]  
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签发支票，开立支票to draw a cheque||to issue a cheque D3O)Tj@:}(  
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透支支票to overdraw a cheque ZKS]BbMZa  
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背书支票to endorse a cheque 
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请付票款||清付票款to pay a cheque||to honour a cheque ;Rxc(tR!n  
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支票退票to dishonour a cheque kK&AK2  
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拒付支票to refuse a cheque V_4=
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拒付支票to stop payment of a cheque ]<;y_  
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提示要求付款to present for payment [.;I}  
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见票即付持票人payable to bearer tt&{f <*  
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支付指定人payable to order Sq`Zu
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已过期||无效out of date||stale MdnapxuS  
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请给出票人R/D||refer to drawer K;R!>p}t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `nd$6i^#W  
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文字与数字不一致words and figures differ A4)TJY 3g  
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支票 2t3)$\ylQp  
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时间已过account closed &8JK^zQq  
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更改处应加盖印章alterations require initials wYd{X 8
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时间已过effects not cleared |cl*wFm|3  
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停止付款payment stopped `>HrO}x^  
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支票毁损cheque mutilated oUL4l=dj.  
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汇款||寄钱to remit||to send money }k@SmO8  
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寄票供取款||支票支付to send a cheque for payment &[5pR60  
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寄款人a remitter Bm+Ca:p%  
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收款人a remittee X?'pcYSL  
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国外汇票foreign Bill pL
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国内汇票inland Bill vU9:`@beu  
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跟单汇票documentary bill EvF[h:C2  
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空头汇票accommodation bill (btmg<WT"  
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原始汇票original bill r'MA$PiS'  
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改写||换新票据renewed bill eU8p;ajW!L  
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即期汇票sight bill||bill on demand E@4/<;eKK  
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…days after date||…days after date…日后付款 "egpc*|]  
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…months after date||…months after date…月后付款 S q{@4F}d  
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见票后…日付款…days after sight||…days sight W:K'2j  
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见票后…月付款…months after sight||…months sight w/*m_O\!  
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同组票据set of bills bAwKmk9C  
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单张汇票sola of exchange||sole of exchange %`YR+J/V  
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远期汇票usance bill||bill at usance QWtDZ>  
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长期汇票long bill
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短期汇票short bill W
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逾期汇票overdue bill $sS~hy*  
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宽限日期days of grace "c|Rpzs[  
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电汇telegraphic transfer （T.T） 2;0eW&e   
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邮汇postal order||postal note （Am.）||post office order||money order 5n{d jP  
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本票promissory note （P/N） 5OzEY7K)  
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押汇负责书||押汇保证书letter of hypothecation 1m#.f=u{R  
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副保||抵押品||付属担保物collateral security p4*L}Q  
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担保书trust receipt||letter of indemnity _DH^ K9,9  
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承兑||认付acceptance E6ZkO/  
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单张承兑general acceptance o~)o/(>ox  
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有条件承兑qualified acceptance b
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附条件认付conditional acceptance ?-vWNv  
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部分认付partial acceptance   ^n (FO,8c