[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。   "OdXY"G  
会计报表statement of account 2Tagr1L  
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往来帐目account current jJ5W>Q1mK$  
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现在往来帐||存款额current accout 
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销货帐account sales &8vCZN^  
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共同计算帐项joint account `nZ)>  
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未决帐项outstanding account Mw;sLsu  
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贷方帐项credit account||creditor account Qx+%"YO  
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借方帐项debit account||debtor account PEW=@xj2y  
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应付帐||应付未付帐account payable /\4'ddGU  
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应收帐||应收未收帐account receivable _t^{a]/H  
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新交易||新帐new account oz}+T(@O  
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未决帐||老帐old account NnT1X;0W  
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现金帐cash account =5(>q5Z*  
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流水帐running account Q+W1lv8R  
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暂记帐||未定帐suspense account jhb6T ?}  
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过期帐||延滞帐overdue account||pastdue account Nw1#M%/!r!  
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杂项帐户sundry account ,Q HU_jt  
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详细帐单||明细表detail account 93` AWg/T  
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呆帐bad account 2-C!jAfd  
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会计项目title of account @AIaC-,~]  
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会计薄||帐薄account-book  ng_^  
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营业报告书||损益计算表account of budiness||business report =p=rg$?  
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借贷细帐||交验帐account rendered 9/ibWa\.  
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明细帐account stated %|o
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与…银行开立一户头to open an account with [ji#U s:h  
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与…银行建立交易to keep account with Bhp-jq'!B  
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继续记帐to keep account qCqFy#Ms\  
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与…有交易to have an account with HP3lz,d  
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作成会计帐||有往来帐项to make out an account with v4.#;F.\m  
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清算||清理债务to make up an account 4
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清洁帐目||与…停止交易to close ones account with 6w(6}m.L^  
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结帐to close an account mM-8+H?~b  
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清理未付款to ask an account||to demand an account /O^RF}  
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结清差额to balance the account with /gu%:vq  
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清算to settle an account||to liquidate an account||to square an account (3#Cl 1]f  
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审查帐目||监查帐目to audit an account Qe5U<3{JZ  
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检查帐目to examine an account 0 rXxRQ  
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转入A的帐户to charge the amount to As account PV/77{'  
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以计帐方式付款to pay on account <p\6AnkMr  
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代理某人||为某人on ones account||on account of one v%s`~~u%^  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk #z2rzM@/:  
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由某人负担for ones account||for account of one { Q`QX`#  
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按某人指示||列入某人帐户by order and for account of one &*7?)eI!i  
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列入5月份帐目for May account g|<]B$yN#  
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编入某中帐项下to pass to the account of||to place to the account of DVK)2 La  
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寄出清算书to send in an account||to send in render an account LwK+:4$  
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支票薄cheque book n%k!vJ)]  
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支票陈票人cheque drawer Yb/i{@AJ  
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持票人cheque holder p8\zG|b5  
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不记名支票cheque to bearer||bearer cheque QR Ei7@t  
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记名支票||认人支票cheque to order )*Q-.Je/U  
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到期支票antedated cheque x
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未到期支票postdated cheque dpFVN[\oK  
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保付支票certified cheque a?6ab+7#  
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未获兑现支票，退票returned cheque Q\WC+,
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横线支票crossed cheque vi|R(&  
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普通横线general crossing *$"gaXI  
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特别横线special crossing \2(SB
  
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空白支票blank cheque
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失效支票，过期支票stale cheque `$~RxzZ g  
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普通支票open cheque g1UGd  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /%I7Vc  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Maqf[ Vky  
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支票换现金||兑现to cash a cheque -w v6s#"u  
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清理票款to clear a cheque mrJQ#  
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保证兑现to certify a cheque teW6;O_  
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填写支票数额to fill up a cheque tQ~WEC  
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支票上划线to cross a cheque MqKye8h9f  
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开发支票to make out a cheque xAwf49N~  
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签发支票，开立支票to draw a cheque||to issue a cheque S)A'Y]2X  
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透支支票to overdraw a cheque q6wr=OWD  
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背书支票to endorse a cheque #vf_D?^  
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请付票款||清付票款to pay a cheque||to honour a cheque m]IysyFFK  
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支票退票to dishonour a cheque b0a}ME&1  
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拒付支票to refuse a cheque 135vZ:S  
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拒付支票to stop payment of a cheque B50 [O!  
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提示要求付款to present for payment Isovwd  
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见票即付持票人payable to bearer <lOaor c  
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支付指定人payable to order TmiWjQv`  
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已过期||无效out of date||stale \Hs|$   
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请给出票人R/D||refer to drawer /p$=Cg[K  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds B+Q+0tw*i  
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文字与数字不一致words and figures differ ]-KV0H  
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支票 Q)+Y}  
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时间已过account closed \=8=wQv  
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更改处应加盖印章alterations require initials {Ve D@  
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时间已过effects not cleared |f3U%2@  
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停止付款payment stopped J& )#G@fRX  
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支票毁损cheque mutilated @?Fx  
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汇款||寄钱to remit||to send money ;
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寄票供取款||支票支付to send a cheque for payment C#ZhsWS!b  
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寄款人a remitter -!i;7 [N  
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收款人a remittee ~c! Rx'  
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国外汇票foreign Bill hTDV!B-_(  
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国内汇票inland Bill Td5 bDO  
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跟单汇票documentary bill (%6(5,   
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空头汇票accommodation bill 5r^1CFO  
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原始汇票original bill w'!ECm>*`  
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改写||换新票据renewed bill 6#-6Bh)>4  
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即期汇票sight bill||bill on demand C usV
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…days after date||…days after date…日后付款 C(EYM$  
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…months after date||…months after date…月后付款 1P(%9
 
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见票后…日付款…days after sight||…days sight ;3 G~["DA  
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见票后…月付款…months after sight||…months sight 30A`\+^f  
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同组票据set of bills 'q{PtYr  
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单张汇票sola of exchange||sole of exchange ^^n+  
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远期汇票usance bill||bill at usance v9Z lNA7m!  
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长期汇票long bill Rf)'H
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短期汇票short bill P]!LN\[  
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逾期汇票overdue bill *\=2KIF'  
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宽限日期days of grace w o-O_uZB  
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电汇telegraphic transfer （T.T） p{A}p9sjx  
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邮汇postal order||postal note （Am.）||post office order||money order .
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本票promissory note （P/N） 6Nfof  
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押汇负责书||押汇保证书letter of hypothecation ,W)IVc   
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副保||抵押品||付属担保物collateral security *_4n2<W$  
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担保书trust receipt||letter of indemnity GL;x:2XA  
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承兑||认付acceptance %=NM_5a}]  
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单张承兑general acceptance f_re"d 3u  
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有条件承兑qualified acceptance $L<_uqSk  
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附条件认付conditional acceptance YA^wUx  
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部分认付partial acceptance   V 9QvQA r