[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。   w `d9" n  
会计报表statement of account Yevd h<  
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往来帐目account current mIrN~)C4\  
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现在往来帐||存款额current accout wLI1q
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销货帐account sales p/LV^T Q  
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共同计算帐项joint account !w/fwOo  
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未决帐项outstanding account @|w/`!}9q  
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贷方帐项credit account||creditor account %)d7iT~M  
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借方帐项debit account||debtor account 805oV(-  
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应付帐||应付未付帐account payable c1R[Hck  
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应收帐||应收未收帐account receivable muK.x7zyl  
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新交易||新帐new account 77+3CME{'  
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未决帐||老帐old account JXt_
  
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现金帐cash account F]<2nb7  
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流水帐running account #l9sQ-1Q  
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暂记帐||未定帐suspense account 
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过期帐||延滞帐overdue account||pastdue account /Q89y[  
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杂项帐户sundry account VT ~%);.#  
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详细帐单||明细表detail account HvZSkq ^
  
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呆帐bad account D=.Ob<m`Z  
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会计项目title of account /9Qr1@&v  
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会计薄||帐薄account-book hOFvM&$  
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营业报告书||损益计算表account of budiness||business report z/p^C~|}  
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借贷细帐||交验帐account rendered *mYGs )|  
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明细帐account stated <F-IF7>a  
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与…银行开立一户头to open an account with "&;X/~j  
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与…银行建立交易to keep account with 8|L5nQ  
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继续记帐to keep account h\~!!F  
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与…有交易to have an account with gnb+i`  
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作成会计帐||有往来帐项to make out an account with WZTv  
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清算||清理债务to make up an account -?IF'5z  
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清洁帐目||与…停止交易to close ones account with :eevc7  
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结帐to close an account *#?9@0b@  
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清理未付款to ask an account||to demand an account ^\yz`b(A0  
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结清差额to balance the account with XV)ctF4  
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清算to settle an account||to liquidate an account||to square an account Y%r>=Jvu6  
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审查帐目||监查帐目to audit an account $ma@z0%8}  
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检查帐目to examine an account 'coY`B; 8  
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转入A的帐户to charge the amount to As account (>lH=&%zj  
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以计帐方式付款to pay on account ETdN<}
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代理某人||为某人on ones account||on account of one z('t#J !b  
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为自己计算||独立帐目on ones own account 1v
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由某人收益并负风险on ones account and risk||for ones account and risk 'tX}6wurf  
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由某人负担for ones account||for account of one Jq8v69fyQ  
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按某人指示||列入某人帐户by order and for account of one $gL^\(_3H  
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列入5月份帐目for May account nXjSf  
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编入某中帐项下to pass to the account of||to place to the account of p )WRsJ8  
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寄出清算书to send in an account||to send in render an account \vS >jB  
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支票薄cheque book -*kZ2grLt  
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支票陈票人cheque drawer 
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持票人cheque holder iDltN]zS  
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不记名支票cheque to bearer||bearer cheque 0}'/3Q  
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记名支票||认人支票cheque to order #wkSru&LS  
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到期支票antedated cheque `_BmVms  
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未到期支票postdated cheque X}ihYM3y/  
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保付支票certified cheque {CFy %  
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未获兑现支票，退票returned cheque A.RG8"  
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横线支票crossed cheque `B$Pk0>5r  
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普通横线general crossing <UTO\
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特别横线special crossing Jid_&\  
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空白支票blank cheque j+>N&.zs
 
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失效支票，过期支票stale cheque xqauSW  
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普通支票open cheque EoS6t  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7ZUS  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges WHu[A/##']  
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支票换现金||兑现to cash a cheque }C$D-fH8sW  
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清理票款to clear a cheque lg{M\ +  
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保证兑现to certify a cheque 6H
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填写支票数额to fill up a cheque v"<M ~9T)  
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支票上划线to cross a cheque /4upw`35]  
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开发支票to make out a cheque `9A`
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签发支票，开立支票to draw a cheque||to issue a cheque X9C:AGbp  
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透支支票to overdraw a cheque |lyspD  
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背书支票to endorse a cheque A[^k
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请付票款||清付票款to pay a cheque||to honour a cheque f{|n/j;n=C  
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支票退票to dishonour a cheque th5UzpB4  
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拒付支票to refuse a cheque XMaw:Fgr  
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拒付支票to stop payment of a cheque N5tFEV'G  
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提示要求付款to present for payment { 3 "jn  
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见票即付持票人payable to bearer _6L'}X$)N  
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支付指定人payable to order fS%B/h=  
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已过期||无效out of date||stale T7
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请给出票人R/D||refer to drawer {<
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C k /DV  
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文字与数字不一致words and figures differ 5{-54mwo  
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支票 _# &_`bZH  
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时间已过account closed FQ/z,it_i  
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更改处应加盖印章alterations require initials &-Q_%eM^  
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时间已过effects not cleared Io('kCOR;  
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停止付款payment stopped }3-`e3  
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支票毁损cheque mutilated ]zI*}(adu  
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汇款||寄钱to remit||to send money HUel  
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寄票供取款||支票支付to send a cheque for payment $-39O3  
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寄款人a remitter DyRU$U  
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收款人a remittee gbu)bqu2x  
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国外汇票foreign Bill hh-sm8  
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国内汇票inland Bill M[0NB2`Wp  
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跟单汇票documentary bill , ksr%gR+  
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空头汇票accommodation bill ",S146Y+  
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原始汇票original bill <qBM+m$|)  
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改写||换新票据renewed bill 43!E>mq  
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即期汇票sight bill||bill on demand `F_R J.g*p  
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…days after date||…days after date…日后付款 L^Fb;sJYI  
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…months after date||…months after date…月后付款 N^'(`"J s  
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见票后…日付款…days after sight||…days sight 7Liy
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见票后…月付款…months after sight||…months sight JHJ]BMm  
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同组票据set of bills @u:
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单张汇票sola of exchange||sole of exchange -(zw80@&  
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远期汇票usance bill||bill at usance  }D!o=Mg^  
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长期汇票long bill 'wo}1^V  
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短期汇票short bill fjm3X$tR  
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逾期汇票overdue bill e4;h*
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宽限日期days of grace ]!2[kA-  
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电汇telegraphic transfer （T.T） [+qB^6I+P%  
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邮汇postal order||postal note （Am.）||post office order||money order Kn}Y7B{  
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本票promissory note （P/N） Sb`SJ):x  
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押汇负责书||押汇保证书letter of hypothecation i1!Y{  
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副保||抵押品||付属担保物collateral security m[Qr>="  
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担保书trust receipt||letter of indemnity (mx}6A  
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承兑||认付acceptance ?]>;Wr
 
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单张承兑general acceptance QG09=GQ  
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有条件承兑qualified acceptance )~#3A@  
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附条件认付conditional acceptance h-\+# .YP  
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部分认付partial acceptance   (>gb9n