[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。   \b'xt  
会计报表statement of account C) QKPT  
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往来帐目account current XALI<ZY  
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现在往来帐||存款额current accout >>[/UFC)n  
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销货帐account sales hli|B+:m"  
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共同计算帐项joint account 5 lKJll^2:  
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未决帐项outstanding account ^da44Qqu  
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贷方帐项credit account||creditor account n;HHogA  
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借方帐项debit account||debtor account \u-0v.+|  
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应付帐||应付未付帐account payable Op.8a`XLt&  
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应收帐||应收未收帐account receivable dCYCHHHF  
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新交易||新帐new account yZ]:y-1  
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未决帐||老帐old account 3H\w2V  
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现金帐cash account %A1@&xrbl  
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流水帐running account Jo(`zuLJ  
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暂记帐||未定帐suspense account <Tw>|cFT  

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过期帐||延滞帐overdue account||pastdue account v dbO(  
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杂项帐户sundry account "@@I!RwA  
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详细帐单||明细表detail account 'AGto'Yy;  
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呆帐bad account +:=(#Y  
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会计项目title of account q>f<u&  
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会计薄||帐薄account-book vr#+0:|  
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营业报告书||损益计算表account of budiness||business report Mwb/jTp  
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借贷细帐||交验帐account rendered \y6OU M2y  
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明细帐account stated  $p!yhn7  
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与…银行开立一户头to open an account with qbrpP(.  
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与…银行建立交易to keep account with Qjx?ri//  
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继续记帐to keep account AE: Z+rM*  
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与…有交易to have an account with AV 8n(  
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作成会计帐||有往来帐项to make out an account with Iff9'TE  
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清算||清理债务to make up an account =U|N=/y#hJ  
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清洁帐目||与…停止交易to close ones account with 6y%0`!  
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结帐to close an account 2VW}9 O  
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清理未付款to ask an account||to demand an account I ZQHu h  
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结清差额to balance the account with :JlP[I  
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清算to settle an account||to liquidate an account||to square an account 9@Cv5L?p\  
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审查帐目||监查帐目to audit an account oyo(1>  
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检查帐目to examine an account ){jla,[  
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转入A的帐户to charge the amount to As account ybp 
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以计帐方式付款to pay on account VK@!lJu!  
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代理某人||为某人on ones account||on account of one ftH:r_"O#  
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为自己计算||独立帐目on ones own account N Hlk|Y#6b  
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由某人收益并负风险on ones account and risk||for ones account and risk ;;&}5jc
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由某人负担for ones account||for account of one [z7bixN  
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按某人指示||列入某人帐户by order and for account of one 4`,j=3  
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列入5月份帐目for May account $MJm*6h  
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编入某中帐项下to pass to the account of||to place to the account of j
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寄出清算书to send in an account||to send in render an account 3po:xMY  
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支票薄cheque book S{3 nM<  
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支票陈票人cheque drawer 6^DR0sO  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque Q$fmD  
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记名支票||认人支票cheque to order Od|$Y+@6  
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到期支票antedated cheque =Qn ;_+Ct  
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未到期支票postdated cheque +$Rt+S BD  
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保付支票certified cheque y a_<^O 9  
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未获兑现支票，退票returned cheque J4\qEO  
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横线支票crossed cheque s8h-,@ p  
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普通横线general crossing 95
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特别横线special crossing x|5k<CiA   
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空白支票blank cheque 'R:"5
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失效支票，过期支票stale cheque L~KM=[cn  
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普通支票open cheque =*LS%WI  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount vZBc!AW  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]S5JUAGkE*  
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支票换现金||兑现to cash a cheque *VZ5B<Ic  
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清理票款to clear a cheque [2{1b`
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保证兑现to certify a cheque 6}oXP_0U  
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填写支票数额to fill up a cheque r'*}TM'8  
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支票上划线to cross a cheque =Yt R`  
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开发支票to make out a cheque ;IokThI  
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签发支票，开立支票to draw a cheque||to issue a cheque DY?Kfvef  
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透支支票to overdraw a cheque :65~[$2  
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背书支票to endorse a cheque #: [<iSk  
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请付票款||清付票款to pay a cheque||to honour a cheque :d#VE-e  
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支票退票to dishonour a cheque 5w@4:$=I  
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拒付支票to refuse a cheque C .~+*"Vw  
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拒付支票to stop payment of a cheque Kiu_JzD  
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提示要求付款to present for payment ~"k
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见票即付持票人payable to bearer `,(,t
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支付指定人payable to order /Y7<5!cS  
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已过期||无效out of date||stale EKsT~SS  
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请给出票人R/D||refer to drawer Nbi.\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =aBctd:eX`  
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文字与数字不一致words and figures differ '
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支票 g9Xu@N;bL  
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时间已过account closed 9vGu
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更改处应加盖印章alterations require initials U<_3^  
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时间已过effects not cleared q#,f 4P  
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停止付款payment stopped @oV9)  
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支票毁损cheque mutilated 10q 'Z}34  
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汇款||寄钱to remit||to send money pEIRh1  
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寄票供取款||支票支付to send a cheque for payment XkXHGDEf1  
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寄款人a remitter ['B?i1 .  
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收款人a remittee x7jC)M<k0  
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国外汇票foreign Bill D(AXk8Vub  

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国内汇票inland Bill aTqd@},?  
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跟单汇票documentary bill ;*:]*|bw  
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空头汇票accommodation bill s;S?;(QI  
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原始汇票original bill {|&5_][  
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改写||换新票据renewed bill K]s[5  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 ypKUkH/  
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…months after date||…months after date…月后付款 EQb7-vhg  
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见票后…日付款…days after sight||…days sight %k-3?%&8  
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见票后…月付款…months after sight||…months sight b J=Jg ~&  
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同组票据set of bills L;VoJf  
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单张汇票sola of exchange||sole of exchange !%^^\,  
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远期汇票usance bill||bill at usance |Y$uqRdV  
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长期汇票long bill r@v,T8  
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短期汇票short bill ORyE`h
 
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逾期汇票overdue bill T]t+E'sQ  
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宽限日期days of grace G;v8$)Zj  
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电汇telegraphic transfer （T.T） 8P^ITL z%  
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邮汇postal order||postal note （Am.）||post office order||money order u.mJQDTH  
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本票promissory note （P/N） : >6F+XZ  
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押汇负责书||押汇保证书letter of hypothecation RIb4!!',c  
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副保||抵押品||付属担保物collateral security 19O,a#{KHf  
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担保书trust receipt||letter of indemnity -R57@D>j\  
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承兑||认付acceptance IPgt|if^  
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单张承兑general acceptance 7B!xT2{T  
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有条件承兑qualified acceptance J4Nln  
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附条件认付conditional acceptance x|mqL-Q f  
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部分认付partial acceptance   X:6c}p%,!