[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。   {}o>nenx\  
会计报表statement of account gqD^Bs'VF  
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往来帐目account current g**%J Xo  
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现在往来帐||存款额current accout ,N7
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销货帐account sales KHus/M&0  
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共同计算帐项joint account _Q}RElA  
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未决帐项outstanding account lZA>L, \d  
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贷方帐项credit account||creditor account ]AC!R{H  
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借方帐项debit account||debtor account 0"<;You  
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应付帐||应付未付帐account payable ,6orB}w?z  
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应收帐||应收未收帐account receivable aBVEk2 p  
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新交易||新帐new account t2-nCRXEP  
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未决帐||老帐old account rxgVT4  
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现金帐cash account spU!t-n67  
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流水帐running account d1uG[  
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暂记帐||未定帐suspense account -0KbdHIKb'  
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过期帐||延滞帐overdue account||pastdue account PX69   
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杂项帐户sundry account Qw6KX#n  
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详细帐单||明细表detail account !rsa4t@t  
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呆帐bad account 0V>ESyae5  
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会计项目title of account 4Wi8$  
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会计薄||帐薄account-book l`v +sV^1  
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营业报告书||损益计算表account of budiness||business report Q{.{#G  
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借贷细帐||交验帐account rendered b"R, p=M  
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明细帐account stated -~vl+L  
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与…银行开立一户头to open an account with cX|[WT0[I  
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与…银行建立交易to keep account with *Fa)\.XX  
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继续记帐to keep account tr6jh=  
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与…有交易to have an account with ~_DF06G  
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作成会计帐||有往来帐项to make out an account with rao</jN.9  
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清算||清理债务to make up an account wF|0n t  
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清洁帐目||与…停止交易to close ones account with "C_T]%'Wm  
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结帐to close an account E:uRe
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清理未付款to ask an account||to demand an account GY oZ$p"C  
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结清差额to balance the account with 'M~BE\  
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清算to settle an account||to liquidate an account||to square an account 2{Wo-B,wt~  
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审查帐目||监查帐目to audit an account 3^!Hl8P7  
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检查帐目to examine an account w+q?T  
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转入A的帐户to charge the amount to As account ,5/V@;i  
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以计帐方式付款to pay on account D,MyI#  
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代理某人||为某人on ones account||on account of one 3DH.4@7P  
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为自己计算||独立帐目on ones own account 5d+<EF+N  
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由某人收益并负风险on ones account and risk||for ones account and risk _WKJ<dB<  
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由某人负担for ones account||for account of one [(1O"  
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按某人指示||列入某人帐户by order and for account of one aM), M]m[  
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列入5月份帐目for May account \k;U}Te<  
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编入某中帐项下to pass to the account of||to place to the account of B s,as  
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寄出清算书to send in an account||to send in render an account @;m$ua*|:  
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支票薄cheque book {7X#4o0  
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支票陈票人cheque drawer Tw//!rpG  
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持票人cheque holder J3G 7zu8  
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不记名支票cheque to bearer||bearer cheque cOkgoL" 4  
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记名支票||认人支票cheque to order s*Ih_Ag=:  
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到期支票antedated cheque 'L{p,  
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未到期支票postdated cheque KFDS q"j  
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保付支票certified cheque ?} (=  
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未获兑现支票，退票returned cheque u,7zFg)H  
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横线支票crossed cheque +y&d;0!  
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普通横线general crossing 4:mCXP,x  
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特别横线special crossing Ht[{ryTxu  
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空白支票blank cheque ],lV}Mlg*  
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失效支票，过期支票stale cheque `cr(wdvI  
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普通支票open cheque _+w/ pS`M  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount PlCc8Zy  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K:5eek  
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支票换现金||兑现to cash a cheque N.j "S'(i  
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清理票款to clear a cheque Jx|I6y  
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保证兑现to certify a cheque v{;7LXy0  
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填写支票数额to fill up a cheque q'S =Eav8  
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支票上划线to cross a cheque 68t}w^=  
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开发支票to make out a cheque 8_we: 9A  
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签发支票，开立支票to draw a cheque||to issue a cheque 3/goCg  
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透支支票to overdraw a cheque 5EeDHsvV9  
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背书支票to endorse a cheque Iazk
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请付票款||清付票款to pay a cheque||to honour a cheque ' UMFS  
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支票退票to dishonour a cheque =@r--E  
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拒付支票to refuse a cheque H{`{)mS  
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拒付支票to stop payment of a cheque w2"]Pl  
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提示要求付款to present for payment @LX6hm*}  
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见票即付持票人payable to bearer &a)vdlZSE=  
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支付指定人payable to order
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已过期||无效out of date||stale I4e+$bU3  
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请给出票人R/D||refer to drawer ,
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Wd 2sh   
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文字与数字不一致words and figures differ v.g"{us  
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支票 ?b:_AO&  
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时间已过account closed =_d%=m  
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更改处应加盖印章alterations require initials a39hP*  
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时间已过effects not cleared 7TWNB{ K_  
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停止付款payment stopped +=fKT,-*G!  
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支票毁损cheque mutilated t_c?Wp~tH  
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汇款||寄钱to remit||to send money }T(z4P3  
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寄票供取款||支票支付to send a cheque for payment n9oR)&:o  
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寄款人a remitter p@I9<^"
 
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收款人a remittee \ P/W8{  
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国外汇票foreign Bill <r\I"z$  
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国内汇票inland Bill T33|';k  
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跟单汇票documentary bill ;Bs^iL  
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空头汇票accommodation bill }76.6=~  
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原始汇票original bill \Jpw1,6  
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改写||换新票据renewed bill uPDaq ]A  
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即期汇票sight bill||bill on demand K&S@F!#g  
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…days after date||…days after date…日后付款 C*pLq5s  
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…months after date||…months after date…月后付款 i+ic23$4M  
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见票后…日付款…days after sight||…days sight 065A?KyD  
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见票后…月付款…months after sight||…months sight *vs~SzF$  
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同组票据set of bills 9|a)sb7/  
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单张汇票sola of exchange||sole of exchange AeQC:  
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远期汇票usance bill||bill at usance ^Kum%<[i  
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长期汇票long bill R\ e#$"a5  
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短期汇票short bill KM@`YV
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逾期汇票overdue bill )#mW7m9M#  
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宽限日期days of grace 2}@*Ki7  
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电汇telegraphic transfer （T.T） i&5!9m`Cw  
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邮汇postal order||postal note （Am.）||post office order||money order E.Pje@d  
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本票promissory note （P/N） 5 u
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押汇负责书||押汇保证书letter of hypothecation ?n73J wH  
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副保||抵押品||付属担保物collateral security &<#/&Pq/i  
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担保书trust receipt||letter of indemnity e(4bx5<*  
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承兑||认付acceptance B44]NsYks~  
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单张承兑general acceptance [%7IQ4`{  
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有条件承兑qualified acceptance ~mHXz  
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附条件认付conditional acceptance /5a$@%  
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部分认付partial acceptance   4UkP:Vz: