[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。   %5h^`lp  
会计报表statement of account 85D^@{  
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往来帐目account current j u*fyt  
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现在往来帐||存款额current accout EqnpMHF  
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销货帐account sales l(%k6  
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共同计算帐项joint account x_==Ss  
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未决帐项outstanding account :N@U[Wx0A  
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贷方帐项credit account||creditor account \=!H2M  
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借方帐项debit account||debtor account J&eAL3"GF  
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应付帐||应付未付帐account payable A&?}w_|9  
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应收帐||应收未收帐account receivable I>A^I   
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新交易||新帐new account v&fGCD\R  
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未决帐||老帐old account Dg~ [#C-  
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现金帐cash account Qyz>ZPu}sz  

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流水帐running account 3gpo %  
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暂记帐||未定帐suspense account W;q+,Io  
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过期帐||延滞帐overdue account||pastdue account >uTPjR[  
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杂项帐户sundry account ==N` !+  
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详细帐单||明细表detail account OV[`|<C '  
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呆帐bad account =_ y\Y@J  
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会计项目title of account ! _{d)J  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report /L&M,OUcr.  
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借贷细帐||交验帐account rendered ]JjK#eh  
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明细帐account stated k4{:9zL1#?  
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与…银行开立一户头to open an account with ?NG=8.p  
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与…银行建立交易to keep account with 3c#s|qW  
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继续记帐to keep account VWi2(@R^  
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与…有交易to have an account with W7=V{}b+  
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作成会计帐||有往来帐项to make out an account with |`O7nOM  
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清算||清理债务to make up an account [}2Z/   
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清洁帐目||与…停止交易to close ones account with N|:'XwL  
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结帐to close an account d]wD[]  
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清理未付款to ask an account||to demand an account 2/7_;_#vJ%  
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结清差额to balance the account with 06mlj6hV  
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清算to settle an account||to liquidate an account||to square an account ..W-76{  
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审查帐目||监查帐目to audit an account BR5BJX  
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检查帐目to examine an account DcD{*t?x  
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转入A的帐户to charge the amount to As account 8wZf]_  
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以计帐方式付款to pay on account _BM4>r?\  
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代理某人||为某人on ones account||on account of one XMIbUbUk-  
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为自己计算||独立帐目on ones own account 9xI GV!  
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由某人收益并负风险on ones account and risk||for ones account and risk 3VO2,PCZ  
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由某人负担for ones account||for account of one YZf6|  
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按某人指示||列入某人帐户by order and for account of one M~e0lg8  
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列入5月份帐目for May account BR`ygrfe  
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编入某中帐项下to pass to the account of||to place to the account of c_grPk2O4  
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寄出清算书to send in an account||to send in render an account Jzji&A~  
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支票薄cheque book ^nJyo:DO;  
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支票陈票人cheque drawer {Bs~lC$  
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持票人cheque holder M-L2w"  
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不记名支票cheque to bearer||bearer cheque f),TO  
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记名支票||认人支票cheque to order <~ad:[  
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到期支票antedated cheque <9E0iz+j  
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未到期支票postdated cheque LZJA4?C  
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保付支票certified cheque OaJB=J%  
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未获兑现支票，退票returned cheque ZUz ^!d  
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横线支票crossed cheque 4c oJRqf=  
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普通横线general crossing gmIqT f  
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特别横线special crossing 'O5'i\uz  
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空白支票blank cheque 4S~o-`&W  
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失效支票，过期支票stale cheque 7.DtdyM  
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普通支票open cheque d(g^M1 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 #cj6{%c4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  Z% I  
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支票换现金||兑现to cash a cheque LL|7rS|o  
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清理票款to clear a cheque JG9`h#  
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保证兑现to certify a cheque K}6d
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填写支票数额to fill up a cheque ^$&k5e/}C  
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支票上划线to cross a cheque )xb|3&+W  
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开发支票to make out a cheque e" ]2=5g  
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签发支票，开立支票to draw a cheque||to issue a cheque 6sa"O89  
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透支支票to overdraw a cheque 0%)i<a!_Z  
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背书支票to endorse a cheque e@{i  
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请付票款||清付票款to pay a cheque||to honour a cheque -{`@=U  
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支票退票to dishonour a cheque %T7nO%p  
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拒付支票to refuse a cheque `GXkF:f=  
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拒付支票to stop payment of a cheque 9:I6( Zv0  
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提示要求付款to present for payment Bo5ZZY  
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见票即付持票人payable to bearer W d0NT@  
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支付指定人payable to order ;;A2!w{}[i  
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已过期||无效out of date||stale *6(kbes  
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请给出票人R/D||refer to drawer Et_V,s<|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pu,?<@0YK  
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文字与数字不一致words and figures differ hVUP4 A  
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支票 5{$LsL  
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时间已过account closed S>.F_Jl  
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更改处应加盖印章alterations require initials @xc',I  
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时间已过effects not cleared bq
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停止付款payment stopped .@Ut?G  
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支票毁损cheque mutilated 7hy&-<  
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汇款||寄钱to remit||to send money 76.{0c  
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寄票供取款||支票支付to send a cheque for payment G| 8%qd  
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寄款人a remitter 3sCFHn#c  
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收款人a remittee e"r)R8  
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国外汇票foreign Bill y$81Zq  
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国内汇票inland Bill OdI\B   
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跟单汇票documentary bill `bKA+c,f  
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空头汇票accommodation bill ~"Gf<3^y+  
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原始汇票original bill 2}?wYI*:5|  
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改写||换新票据renewed bill ;DnUQj  
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即期汇票sight bill||bill on demand ZV}X'qGaq  
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…days after date||…days after date…日后付款   t4Z  
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…months after date||…months after date…月后付款 Y<\^7\[x  
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见票后…日付款…days after sight||…days sight mxwdugr`  
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见票后…月付款…months after sight||…months sight y?[snrK G  
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同组票据set of bills 4"\yf  
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单张汇票sola of exchange||sole of exchange E& 36H  
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远期汇票usance bill||bill at usance @D`zKYwX1  
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长期汇票long bill $m co0%$  
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短期汇票short bill V'Y
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逾期汇票overdue bill 'Tb0-1S?  
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宽限日期days of grace [UPNd!sy  
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电汇telegraphic transfer （T.T） }IUP5O6  
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邮汇postal order||postal note （Am.）||post office order||money order ZcPUtun  
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本票promissory note （P/N） GCE! $W  
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押汇负责书||押汇保证书letter of hypothecation *)VAaGUX>  
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副保||抵押品||付属担保物collateral security MUof=EJg>u  
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担保书trust receipt||letter of indemnity Rlg#z4m  
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承兑||认付acceptance X7cWgo66T  
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单张承兑general acceptance nTZ> |R)  
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有条件承兑qualified acceptance A o
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附条件认付conditional acceptance J/S{FxNe]  
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部分认付partial acceptance   npj/7nZj