[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。   LLU]KZhtY|  
会计报表statement of account Nf1&UgX  
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往来帐目account current 0RGqpJxk  
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现在往来帐||存款额current accout Ox^VU2K;&.  
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销货帐account sales ;wF )!d  
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共同计算帐项joint account G4{TJ,~  
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未决帐项outstanding account )Kg_E6  
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贷方帐项credit account||creditor account C3-I5q(V]  
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借方帐项debit account||debtor account CQI\/oaO  
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应付帐||应付未付帐account payable y7-daek  
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应收帐||应收未收帐account receivable #waK^B)<a  
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新交易||新帐new account Mk|*=#e;  
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未决帐||老帐old account tN-B`d1  
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现金帐cash account ?jHu,  
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流水帐running account *FC26_pH  
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暂记帐||未定帐suspense account 2X|nPhNi  
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过期帐||延滞帐overdue account||pastdue account Ctpc] lJ}  
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杂项帐户sundry account =801nZJ  
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详细帐单||明细表detail account 8npjQ;%4>  
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呆帐bad account [Ontip  
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会计项目title of account T8\%+3e.  
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会计薄||帐薄account-book 0uO<7IW9  
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营业报告书||损益计算表account of budiness||business report u,),kj<  
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借贷细帐||交验帐account rendered 4!0nM|~  
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明细帐account stated DY!mq91  
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与…银行开立一户头to open an account with b%M|R%)]  
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与…银行建立交易to keep account with
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继续记帐to keep account 70{fl 4J5  

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与…有交易to have an account with Mq2[^l!qu  
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作成会计帐||有往来帐项to make out an account with rkC6-9V  
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清算||清理债务to make up an account +jpC%o}C  
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清洁帐目||与…停止交易to close ones account with *) ?Fo  
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结帐to close an account aok,qn'j  
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清理未付款to ask an account||to demand an account %xWscA%^u  
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结清差额to balance the account with a,U@ !}K  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account ET7(n0*P}]  
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检查帐目to examine an account h.W;Dmf6]  
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转入A的帐户to charge the amount to As account Rtl;*ZAS  
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以计帐方式付款to pay on account VIxt;yE  
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代理某人||为某人on ones account||on account of one LF~=,S  
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为自己计算||独立帐目on ones own account *L9s7RR  
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由某人收益并负风险on ones account and risk||for ones account and risk <4W"ne28  
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由某人负担for ones account||for account of one y/m^G=Q6g#  
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按某人指示||列入某人帐户by order and for account of one ~{[~ =~\u  
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列入5月份帐目for May account 6?0^U 9  
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编入某中帐项下to pass to the account of||to place to the account of =>hq0F4[;  
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寄出清算书to send in an account||to send in render an account PiZt?r?5w|  
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支票薄cheque book Wx&AY"J  
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支票陈票人cheque drawer k3[ ~I'  
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持票人cheque holder 2F3IC  
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不记名支票cheque to bearer||bearer cheque 7g5sJj  
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记名支票||认人支票cheque to order pN&Dpz^  
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到期支票antedated cheque ?N#mD  
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未到期支票postdated cheque QQ97BP7W  
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保付支票certified cheque _p7c<$;  
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未获兑现支票，退票returned cheque (I,PC*:  
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横线支票crossed cheque E<'3?(D9hL  
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普通横线general crossing (C,PGjd  
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特别横线special crossing >!wX%QHH  
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空白支票blank cheque g-meJhX%  
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失效支票，过期支票stale cheque }!(cm;XA"  
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普通支票open cheque &I:5<zK{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %[-D&flKC  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges d5\w'@Di  
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支票换现金||兑现to cash a cheque #)tt}GX  
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清理票款to clear a cheque Nqk*3Q"f  
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保证兑现to certify a cheque ,sn ?V~)  
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填写支票数额to fill up a cheque T'  %TMA  
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支票上划线to cross a cheque /z>G=kA  
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开发支票to make out a cheque SHOg,#
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签发支票，开立支票to draw a cheque||to issue a cheque Waj6.PCFm  
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透支支票to overdraw a cheque @Z&El:]3>  
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背书支票to endorse a cheque -hiG8%l5  
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请付票款||清付票款to pay a cheque||to honour a cheque ?'Y\5n/*$  
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支票退票to dishonour a cheque \  $;E,  
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拒付支票to refuse a cheque 47 xyS%X  
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拒付支票to stop payment of a cheque ?{[ISk)  
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提示要求付款to present for payment 8yij=T*  
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见票即付持票人payable to bearer NF
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支付指定人payable to order y (@j;Q3(r  
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已过期||无效out of date||stale Hvqv
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请给出票人R/D||refer to drawer 4efIw<1_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds UdO(9Jc5^  
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文字与数字不一致words and figures differ " kp+1sG8  
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支票 v~E\u  
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时间已过account closed "#}
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更改处应加盖印章alterations require initials <"/b 5kc  
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时间已过effects not cleared *<r\:g  
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停止付款payment stopped /Ne;K
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支票毁损cheque mutilated 7Eb |AR  
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汇款||寄钱to remit||to send money \B/!}Tn;  
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寄票供取款||支票支付to send a cheque for payment ,zF^^,lO7  
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寄款人a remitter r..&6-%:N  
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收款人a remittee yC&u^{~BC  
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国外汇票foreign Bill w;b;rHAZ\  
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国内汇票inland Bill '_q&~M{  
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跟单汇票documentary bill e6`g[Ap  
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空头汇票accommodation bill <`)vp0  
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原始汇票original bill mYx6JU*`  
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改写||换新票据renewed bill \x=j  
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即期汇票sight bill||bill on demand 0/5{v6_rG  
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…days after date||…days after date…日后付款 dbG902dR  
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…months after date||…months after date…月后付款 [;Y*f,UG_-  
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见票后…日付款…days after sight||…days sight +.J/7gD  
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见票后…月付款…months after sight||…months sight rM0Idc.$&&  
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同组票据set of bills (DQ ]58&  
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单张汇票sola of exchange||sole of exchange x/L(0z  
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远期汇票usance bill||bill at usance 8 3Tv-X  
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长期汇票long bill R4% }IT^%P  
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短期汇票short bill |"+UCAU  
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逾期汇票overdue bill avb'dx*q>  
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宽限日期days of grace =gAn;~  
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电汇telegraphic transfer （T.T） vAqVs5 j  
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邮汇postal order||postal note （Am.）||post office order||money order Q#PkfjXS  
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本票promissory note （P/N） ki?ETC  
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押汇负责书||押汇保证书letter of hypothecation FvVM}l'
 
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副保||抵押品||付属担保物collateral security lNx:_g:SrZ  
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担保书trust receipt||letter of indemnity uF\ ;m.  
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承兑||认付acceptance -Q" N;&'[&  
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单张承兑general acceptance cIg+^Tl  
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有条件承兑qualified acceptance jfjT::f>l  
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附条件认付conditional acceptance _$m1?DZ  
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部分认付partial acceptance  
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