[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。   GB-= D C6  
会计报表statement of account
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往来帐目account current lU@ni(69d  
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现在往来帐||存款额current accout .G^.kg ,  
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销货帐account sales 5L4~7/kj  
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共同计算帐项joint account Gm*i='f!?  
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未决帐项outstanding account GE"#.J4z  
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贷方帐项credit account||creditor account ^7(zoUn:  
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借方帐项debit account||debtor account ed&,
  
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应付帐||应付未付帐account payable 4).q+{#k  
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应收帐||应收未收帐account receivable -FJ5N}R  
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新交易||新帐new account
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未决帐||老帐old account 7:;P>sF@  
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现金帐cash account Ww@Rewo  
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流水帐running account pi+m`O   
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暂记帐||未定帐suspense account 7IjFSN >  
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过期帐||延滞帐overdue account||pastdue account )j!22tlL  
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杂项帐户sundry account Z&YW9de@  
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详细帐单||明细表detail account >OmY  
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呆帐bad account <
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会计项目title of account ?< mSEgvu  
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会计薄||帐薄account-book ,J~kwJ$
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营业报告书||损益计算表account of budiness||business report 2t*@P"e !  
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借贷细帐||交验帐account rendered SX$v&L<  
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明细帐account stated a3sXl+$D@  
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与…银行开立一户头to open an account with 0sL R5A  
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与…银行建立交易to keep account with ?n8gB7(FA  
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继续记帐to keep account 8.ll]3))  
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与…有交易to have an account with VZ5EV'D8!  
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作成会计帐||有往来帐项to make out an account with ri<E[8\  
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清算||清理债务to make up an account FY|.eY_7 {  
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清洁帐目||与…停止交易to close ones account with rhGHR5 g  
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结帐to close an account 6hv4D`d;o  
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清理未付款to ask an account||to demand an account Xt %;]1n  
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结清差额to balance the account with !/^i\)j>](  
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清算to settle an account||to liquidate an account||to square an account 9=p^E#d  
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审查帐目||监查帐目to audit an account fOs"\Y4  
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检查帐目to examine an account 5-3`@
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转入A的帐户to charge the amount to As account Fsv:SL+5  
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以计帐方式付款to pay on account yNMnByg3?  
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代理某人||为某人on ones account||on account of one PYX]ld.E  
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为自己计算||独立帐目on ones own account &"]Uh  
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由某人收益并负风险on ones account and risk||for ones account and risk ~=qJSb  
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由某人负担for ones account||for account of one o%_MTCANy  
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按某人指示||列入某人帐户by order and for account of one D.elE:  
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列入5月份帐目for May account A??(}F L  
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编入某中帐项下to pass to the account of||to place to the account of ip6$Z3[)  
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寄出清算书to send in an account||to send in render an account _q*4+x  
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支票薄cheque book -+fbK/  
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支票陈票人cheque drawer \z"0lAv"  
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持票人cheque holder Sj?u^L8es}  
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不记名支票cheque to bearer||bearer cheque 7-a[W  
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记名支票||认人支票cheque to order X"QIH|qx-  
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到期支票antedated cheque  z.fh4p  
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未到期支票postdated cheque fBCW/< Z  
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保付支票certified cheque jwsl"zL  
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未获兑现支票，退票returned cheque a^yBtb~,P  
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横线支票crossed cheque 8`bQ,E+2  
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普通横线general crossing _?UW,5=O  
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特别横线special crossing !eb}jL  
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空白支票blank cheque =n $@  
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失效支票，过期支票stale cheque 9G8n'jWyY  
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普通支票open cheque |12Cg>;j*n  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount m9*Lo[EXO  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges EZvB#cuL-  
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支票换现金||兑现to cash a cheque *SkUkqP9z  
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清理票款to clear a cheque bS 'a)  
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保证兑现to certify a cheque (]'Q!MjGa  
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填写支票数额to fill up a cheque Peha{]U  
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支票上划线to cross a cheque .8is!TT  
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开发支票to make out a cheque 9GnNL I{  
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签发支票，开立支票to draw a cheque||to issue a cheque W>b(hVBE  
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透支支票to overdraw a cheque 4QWDuLu  
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背书支票to endorse a cheque UTQ$sg|7p  
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请付票款||清付票款to pay a cheque||to honour a cheque k/nOz*  
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支票退票to dishonour a cheque LGT\1u  
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拒付支票to refuse a cheque x]%e_  
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拒付支票to stop payment of a cheque ~\hA-l36  
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提示要求付款to present for payment JGZ,5RTq4-  
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见票即付持票人payable to bearer yhEU*\:  
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支付指定人payable to order hC}A%_S  
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已过期||无效out of date||stale !.L%kw7z  
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请给出票人R/D||refer to drawer ~/[cZY@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds E?z 3&C  
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文字与数字不一致words and figures differ $${ebt  
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支票 ix^:qw;  
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时间已过account closed Du$kDCU  
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更改处应加盖印章alterations require initials 6 ,_CLM  
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时间已过effects not cleared O:r<es1  
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停止付款payment stopped #zrD i  
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支票毁损cheque mutilated JS&l h  
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汇款||寄钱to remit||to send money ?
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寄票供取款||支票支付to send a cheque for payment g IX"W;  
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寄款人a remitter K+T`'J4  
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收款人a remittee $6fHY\i#R  
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国外汇票foreign Bill nkN]z ^j  
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国内汇票inland Bill .s7/b
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跟单汇票documentary bill /8W}o/,s5  
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空头汇票accommodation bill T^A:pL1  
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原始汇票original bill \8Blq5n-O*  
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改写||换新票据renewed bill NTAPx=!1*  
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即期汇票sight bill||bill on demand @ULr)&9  
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…days after date||…days after date…日后付款 >b{%j8uM  
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…months after date||…months after date…月后付款 0JNG\ARC  
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见票后…日付款…days after sight||…days sight 3)Paf`mr  
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见票后…月付款…months after sight||…months sight O^:Rm=,$  
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同组票据set of bills |L`w4;  
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单张汇票sola of exchange||sole of exchange o"UqI  
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远期汇票usance bill||bill at usance 25YJH1x  
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长期汇票long bill :Z =A,G  
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短期汇票short bill 26\1tOj Np  
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逾期汇票overdue bill -{L[Wt{1  
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宽限日期days of grace =VY[m-q5  
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电汇telegraphic transfer （T.T） DQ'+,bxk=9  
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邮汇postal order||postal note （Am.）||post office order||money order -M[5K/[  
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本票promissory note （P/N） yY,.GzIjCj  
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押汇负责书||押汇保证书letter of hypothecation bJ/~UEZw  
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副保||抵押品||付属担保物collateral security Lw!@[;2  
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担保书trust receipt||letter of indemnity >#>YoA@S  
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承兑||认付acceptance fT'A{&h|U  
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单张承兑general acceptance w@oq.K  
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有条件承兑qualified acceptance !TG"A
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附条件认付conditional acceptance Kk??}  
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部分认付partial acceptance   Q>z0?%B