[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。   ;P
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会计报表statement of account {<}Hut:a  
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往来帐目account current 1BEc"  
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现在往来帐||存款额current accout ?-9uf\2_  
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销货帐account sales DVg$rm`  
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共同计算帐项joint account >/}p{Tj  
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未决帐项outstanding account XUUP#<,s  
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贷方帐项credit account||creditor account /S~ =qodS  
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借方帐项debit account||debtor account tW-[.Y -M,  
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应付帐||应付未付帐account payable rb'mFqg*u  
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应收帐||应收未收帐account receivable Q^@7Yg @l  
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新交易||新帐new account $o
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未决帐||老帐old account 7#
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现金帐cash account Y}Y~?kE>M|  
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流水帐running account BTG_c_?]e  
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暂记帐||未定帐suspense account bF+j%=  
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过期帐||延滞帐overdue account||pastdue account )<_qTd0`  
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杂项帐户sundry account :7dc;WdM  
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详细帐单||明细表detail account ;<Gxo nIV  
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呆帐bad account m!P<# |V
 
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会计项目title of account X6qgApyE  
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会计薄||帐薄account-book lB_X mI1t  
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营业报告书||损益计算表account of budiness||business report }_^ vvu  
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借贷细帐||交验帐account rendered |k%1mE(+=s  
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明细帐account stated EVw{G<  
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与…银行开立一户头to open an account with {d0-.  
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与…银行建立交易to keep account with twbxi{8e.  
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继续记帐to keep account ^&8hhxCPu|  
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与…有交易to have an account with o8hE.pf&  
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作成会计帐||有往来帐项to make out an account with 9& `";
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清算||清理债务to make up an account fqq4Qc)#U&  
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清洁帐目||与…停止交易to close ones account with .QwB7+ V4  
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结帐to close an account mU?~s7  
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清理未付款to ask an account||to demand an account o^*:  
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结清差额to balance the account with bGK *1FlH  
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清算to settle an account||to liquidate an account||to square an account /4c `[  
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审查帐目||监查帐目to audit an account G kG#+C0L  
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检查帐目to examine an account D M+MBK  
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转入A的帐户to charge the amount to As account ge6S
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以计帐方式付款to pay on account oq!\100
 
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代理某人||为某人on ones account||on account of one 9lR6:}L7  
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为自己计算||独立帐目on ones own account .ve_If-Hg  
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由某人收益并负风险on ones account and risk||for ones account and risk +ZW>JjP*  
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由某人负担for ones account||for account of one 9"+MZ$  
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按某人指示||列入某人帐户by order and for account of one 0=6mb]VUi=  
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列入5月份帐目for May account #-G@p  
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编入某中帐项下to pass to the account of||to place to the account of Q5Nbu90  
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寄出清算书to send in an account||to send in render an account OEjX(F3=  
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支票薄cheque book V'W*'wo  
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支票陈票人cheque drawer {Hl(t$3V`  
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持票人cheque holder !J#P'x0  
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不记名支票cheque to bearer||bearer cheque *kK +Nvt8s  
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记名支票||认人支票cheque to order .txtt?ZF2  
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到期支票antedated cheque iZdl0;16[  
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未到期支票postdated cheque 2(3Q#3V  
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保付支票certified cheque ZZ^A&%E(a  
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未获兑现支票，退票returned cheque hkb\GcOj  
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横线支票crossed cheque .Er+*j;&w  
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普通横线general crossing RbxQTM_:M  
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特别横线special crossing 'G % ]/'_U  
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空白支票blank cheque 9x4z m  
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失效支票，过期支票stale cheque _)Txg2?=  
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普通支票open cheque LNk :PD0m  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ceks~[rP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 58#nYt  
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支票换现金||兑现to cash a cheque 0~$9z+S  
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清理票款to clear a cheque mpwh=  
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保证兑现to certify a cheque )eZuG S  
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填写支票数额to fill up a cheque m!<FlEkN  
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支票上划线to cross a cheque .,S`VNU  
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开发支票to make out a cheque - 9+$z|K  
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签发支票，开立支票to draw a cheque||to issue a cheque s-
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透支支票to overdraw a cheque @*6_Rp"@  
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背书支票to endorse a cheque Um`KmM3  
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请付票款||清付票款to pay a cheque||to honour a cheque 1v3  
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支票退票to dishonour a cheque >U4bK ^/Bp  
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拒付支票to refuse a cheque 0@u{(m  
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拒付支票to stop payment of a cheque 67Tu8I/r  
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提示要求付款to present for payment _ qQ  
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见票即付持票人payable to bearer [5b[ztN%  
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支付指定人payable to order . '-t>(}v  
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已过期||无效out of date||stale J04R,B  
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请给出票人R/D||refer to drawer qX[C%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3VQmo\li  
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文字与数字不一致words and figures differ ;:)u rI?  
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支票 " M&zW&  
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时间已过account closed P[Vf$ q<  
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更改处应加盖印章alterations require initials 6HVGqx  
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时间已过effects not cleared 6y@o[=m  
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停止付款payment stopped  qJj5_  
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支票毁损cheque mutilated maQOU1  
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汇款||寄钱to remit||to send money A^
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寄票供取款||支票支付to send a cheque for payment `XbV*{7  
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寄款人a remitter a^9}ceu?   
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收款人a remittee `"E<%$|ZQy  
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国外汇票foreign Bill |Iq\ZX%q  
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国内汇票inland Bill <F5x}i~(C  
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跟单汇票documentary bill ?-PW
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空头汇票accommodation bill lA7\c#  
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原始汇票original bill Zo36jSrCL  
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改写||换新票据renewed bill Ea[K$NC)#  
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即期汇票sight bill||bill on demand dJd(m&.|N  
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…days after date||…days after date…日后付款 Q+'QJ7fw'|  
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…months after date||…months after date…月后付款 72>/@  
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见票后…日付款…days after sight||…days sight pEl AY3  
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见票后…月付款…months after sight||…months sight n[pW^&7x  
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同组票据set of bills #Y;_W;#  
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单张汇票sola of exchange||sole of exchange t1)Qa(#]  
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远期汇票usance bill||bill at usance |+Fko8-  
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长期汇票long bill c~a:i=y67  
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短期汇票short bill hI{M?LQd  
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逾期汇票overdue bill n$fYgZKn  
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宽限日期days of grace <g|\]\C|  
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电汇telegraphic transfer （T.T） O%.c%)4Xo  
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邮汇postal order||postal note （Am.）||post office order||money order HH
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本票promissory note （P/N） V]V~q ]  
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押汇负责书||押汇保证书letter of hypothecation mgk<PY  
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副保||抵押品||付属担保物collateral security jU~ !*]  
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担保书trust receipt||letter of indemnity HD1+0<  
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承兑||认付acceptance ^a6c/2K  
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单张承兑general acceptance ai!zb2j!E  
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有条件承兑qualified acceptance cN}Aeo  
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附条件认付conditional acceptance bG`aF*10)!  
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部分认付partial acceptance   HAof,* h$