[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。   72`/xryY  
会计报表statement of account xm10  
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往来帐目account current o?O,nD 6  
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现在往来帐||存款额current accout 7" STS7_  
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销货帐account sales z vylL M  
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共同计算帐项joint account 6j"I5,-~!  
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未决帐项outstanding account 7@cvy? v{  
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贷方帐项credit account||creditor account U:4Og8  
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借方帐项debit account||debtor account kq.h\[  
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应付帐||应付未付帐account payable fQ.>G+0I>  
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应收帐||应收未收帐account receivable ecZOX$'5  
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新交易||新帐new account 34^C fh  
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未决帐||老帐old account HWfX>Vf>}k  
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现金帐cash account A^@<+?  
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流水帐running account b-zX3R;  
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暂记帐||未定帐suspense account {bW3%iU  
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过期帐||延滞帐overdue account||pastdue account 7<o;3gR7Kj  
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杂项帐户sundry account _:p_#3s$  

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详细帐单||明细表detail account AHD%6 \$  
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呆帐bad account PSR`8z n
 
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会计项目title of account J\D3fh97-  
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会计薄||帐薄account-book jUSr t)o03  
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营业报告书||损益计算表account of budiness||business report Wj=ex3K3u.  
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借贷细帐||交验帐account rendered S Tk#hhx  
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明细帐account stated  yE,o~O  
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与…银行开立一户头to open an account with ITlkw~'G  
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与…银行建立交易to keep account with 7b2<, .E  
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继续记帐to keep account s9Z2EjQV  
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与…有交易to have an account with  +'.Q-  
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作成会计帐||有往来帐项to make out an account with I0RWdOK8K  
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清算||清理债务to make up an account 5-^twXC&  
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清洁帐目||与…停止交易to close ones account with vrbh+  
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结帐to close an account M7 !" t  
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清理未付款to ask an account||to demand an account >`'9V|1  
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结清差额to balance the account with !&[4T#c   
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清算to settle an account||to liquidate an account||to square an account :^a$ve3(Jq  
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审查帐目||监查帐目to audit an account J~.kb k  
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检查帐目to examine an account 6bba}P  
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转入A的帐户to charge the amount to As account YPl{5=  
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以计帐方式付款to pay on account 2uVm?nm  
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代理某人||为某人on ones account||on account of one v
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为自己计算||独立帐目on ones own account n:P}K?lg  
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由某人收益并负风险on ones account and risk||for ones account and risk AI2CfH#:C  
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由某人负担for ones account||for account of one Dg`W{oj  
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按某人指示||列入某人帐户by order and for account of one N5^:2ag  
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列入5月份帐目for May account i+}M#Y-O  
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编入某中帐项下to pass to the account of||to place to the account of \;}dSSB1  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book 9 wc=B(a|  
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支票陈票人cheque drawer 3jeR;N]x  
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持票人cheque holder ?S"xR0 *  
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不记名支票cheque to bearer||bearer cheque --FvE|I  
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记名支票||认人支票cheque to order uaiG(O   
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到期支票antedated cheque `| fF)kI  
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未到期支票postdated cheque Ou/{PK}  
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保付支票certified cheque O?P6rX
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未获兑现支票，退票returned cheque 5z0S
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横线支票crossed cheque &Oe,$%{hBh  
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普通横线general crossing =h4XsV)rO  
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特别横线special crossing }nkX-PG9  
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空白支票blank cheque d>2>mT$U  
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失效支票，过期支票stale cheque (R{WJjj  
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普通支票open cheque WUKYwA/t  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :hZYh.y\l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ve<l7U;  
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支票换现金||兑现to cash a cheque :2}zovsdj  
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清理票款to clear a cheque +Uq$'2CT  
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保证兑现to certify a cheque n)gzHch  
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填写支票数额to fill up a cheque V
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支票上划线to cross a cheque *MglX<  
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开发支票to make out a cheque f%;8]a9  
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签发支票，开立支票to draw a cheque||to issue a cheque qS:hv&~  
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透支支票to overdraw a cheque %We~k'2f  
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背书支票to endorse a cheque J'jwRn  
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请付票款||清付票款to pay a cheque||to honour a cheque K-vG5t0$\/  
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支票退票to dishonour a cheque aNs~Uad1U  
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拒付支票to refuse a cheque d^p af  
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拒付支票to stop payment of a cheque iZm# "}VG  
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提示要求付款to present for payment 0N9`WK  
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见票即付持票人payable to bearer !D#wSeJ  
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支付指定人payable to order }(tuBJ9  
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已过期||无效out of date||stale A)v! {  
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请给出票人R/D||refer to drawer &ed&2t`Y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9rD6."G  
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文字与数字不一致words and figures differ I'sq0
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支票 Q#gzk%jL@  
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时间已过account closed HgVPyo  
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更改处应加盖印章alterations require initials 6>L)  
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时间已过effects not cleared %KjvV<f-a  
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停止付款payment stopped 1&7~.S;km  
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支票毁损cheque mutilated --D&a;CO}  
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汇款||寄钱to remit||to send money 6cQ)*,Q  
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寄票供取款||支票支付to send a cheque for payment 'L k&iph  
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寄款人a remitter (9!/bX<  
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收款人a remittee tJ qd
  
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国外汇票foreign Bill a
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国内汇票inland Bill fR^ aFT  
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跟单汇票documentary bill /c4@QbB  
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空头汇票accommodation bill +`(,1L1  
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原始汇票original bill 9)~Ha iVB  
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改写||换新票据renewed bill -~HyzX\cZB  
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即期汇票sight bill||bill on demand wJ}
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…days after date||…days after date…日后付款 bAkCk]>5  
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…months after date||…months after date…月后付款 %9HL
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见票后…日付款…days after sight||…days sight E4;@P']`  
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见票后…月付款…months after sight||…months sight m,1Hlp  
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同组票据set of bills a}#8n^2  
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单张汇票sola of exchange||sole of exchange 1{0 L~  
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远期汇票usance bill||bill at usance tUXly|k  
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长期汇票long bill fZ7Ap3dmP  
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短期汇票short bill K|
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逾期汇票overdue bill K>_~zWnc  
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宽限日期days of grace vk>EFm8l  
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电汇telegraphic transfer （T.T） /'<Qk'
  
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邮汇postal order||postal note （Am.）||post office order||money order |OarE2  
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本票promissory note （P/N） ;"T,3JQPn6  
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押汇负责书||押汇保证书letter of hypothecation \]$TBN dJ4  
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副保||抵押品||付属担保物collateral security M s5L7S  
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担保书trust receipt||letter of indemnity ~ IIlCmMl,  
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承兑||认付acceptance *$/!.e  
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单张承兑general acceptance B(/)mB  
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有条件承兑qualified acceptance 6O9?":3;  
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附条件认付conditional acceptance ^}\!Sn  
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部分认付partial acceptance   |WMP_sGn