[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。   s&D>'J  
会计报表statement of account B/gI~e0  
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往来帐目account current 22gh,e2o  
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现在往来帐||存款额current accout CooOBk  
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销货帐account sales  _GsHT\  
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共同计算帐项joint account 4$Ud4<  
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未决帐项outstanding account (F'?c1  
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贷方帐项credit account||creditor account x_ OZdI  
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借方帐项debit account||debtor account A1
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应付帐||应付未付帐account payable LhQidvCNJ  
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应收帐||应收未收帐account receivable Qvm[2mb  
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新交易||新帐new account {!37w[s~  
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未决帐||老帐old account dY'>'1>P 9  
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现金帐cash account A=l1_8,`h  
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流水帐running account %\?Gzc_  
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暂记帐||未定帐suspense account sT+\ z  
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过期帐||延滞帐overdue account||pastdue account 0uO<7IW9  
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杂项帐户sundry account <G#z;]N  
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详细帐单||明细表detail account 8b:\@]g$  
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呆帐bad account 5H |< h  
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会计项目title of account b%M|R%)]  
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会计薄||帐薄account-book J&jig?t  
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营业报告书||损益计算表account of budiness||business report NZ?|#53  
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借贷细帐||交验帐account rendered =OU]<%  
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明细帐account stated J t,7S4JL  

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与…银行开立一户头to open an account with HRZ3}8Qj  
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与…银行建立交易to keep account with bLpGrGJs  
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继续记帐to keep account Je~d/,^WU  
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与…有交易to have an account with mQ]wLPP{1  
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作成会计帐||有往来帐项to make out an account with "3Z<V8xB  
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清算||清理债务to make up an account $k&}{c8P  
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清洁帐目||与…停止交易to close ones account with Q9 *N/2+  
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结帐to close an account 4SqZV  
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清理未付款to ask an account||to demand an account  *R6n+d  
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结清差额to balance the account with 6T_Mk0Sf+  
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清算to settle an account||to liquidate an account||to square an account sgn,]3AUq  
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审查帐目||监查帐目to audit an account sy Yg, G[  
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检查帐目to examine an account AVR9G^ce_  
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转入A的帐户to charge the amount to As account d/GP.d  
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以计帐方式付款to pay on account b-
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代理某人||为某人on ones account||on account of one 8E/]k\  
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为自己计算||独立帐目on ones own account ,$habq=;  
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由某人收益并负风险on ones account and risk||for ones account and risk (9BjZ&ej  
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由某人负担for ones account||for account of one I~qS6#%r  
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按某人指示||列入某人帐户by order and for account of one `OnN12`  
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列入5月份帐目for May account {W}.z  
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编入某中帐项下to pass to the account of||to place to the account of $.(>Sj
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寄出清算书to send in an account||to send in render an account V5K!u8T  
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支票薄cheque book 6Pl$DSu  
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支票陈票人cheque drawer [dsH0 D&T  
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持票人cheque holder &oYX093di  
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不记名支票cheque to bearer||bearer cheque hkv&Od,  
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记名支票||认人支票cheque to order /l0\SVwa>  
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到期支票antedated cheque }9>W41  
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未到期支票postdated cheque &K)c*'l  
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保付支票certified cheque e0+N1kY  
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未获兑现支票，退票returned cheque ed2QGTgR  
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横线支票crossed cheque %ztCcgu*  
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普通横线general crossing i=.zkIjSh  
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特别横线special crossing =5oE|F%  
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空白支票blank cheque 7P?z{x':T  
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失效支票，过期支票stale cheque My76]\Psh  
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普通支票open cheque \eT 0d<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ib0M$Y1tIS  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges c-z ,}`  
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支票换现金||兑现to cash a cheque ?gY^,C
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清理票款to clear a cheque b<P9@h~:  

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保证兑现to certify a cheque xqs{d&W  
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填写支票数额to fill up a cheque [KLs} ~H  
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支票上划线to cross a cheque T@GT=1E)  
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开发支票to make out a cheque LuM:dJ  
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签发支票，开立支票to draw a cheque||to issue a cheque 3gV 17a  
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透支支票to overdraw a cheque 8/F}vfKEN  
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背书支票to endorse a cheque @iwVU]j  
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请付票款||清付票款to pay a cheque||to honour a cheque n}/?nP\%  
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支票退票to dishonour a cheque un([3r  
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拒付支票to refuse a cheque {9:[nqX  
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拒付支票to stop payment of a cheque {w:*t)@j  
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提示要求付款to present for payment $WmB __  
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见票即付持票人payable to bearer &O8vI,M  
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支付指定人payable to order >=Bl/0YH  
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已过期||无效out of date||stale K/WnK:LU  
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请给出票人R/D||refer to drawer QAGR\~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ByyvRc,v  
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文字与数字不一致words and figures differ WO;2=[
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支票 7sypU1V6  
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时间已过account closed +"}#4  
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更改处应加盖印章alterations require initials ,8.Fd|#L  
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时间已过effects not cleared 
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停止付款payment stopped N1D{
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支票毁损cheque mutilated oaac.7.fV  
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汇款||寄钱to remit||to send money R6cd;| fan  
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寄票供取款||支票支付to send a cheque for payment \+Nn>wW.  
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寄款人a remitter /OD@Xl];K  
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收款人a remittee `G'Z,P-a  
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国外汇票foreign Bill 0<[g7BbR  
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国内汇票inland Bill a7
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跟单汇票documentary bill GMKY1{   
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空头汇票accommodation bill 0'Uo3jAB  
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原始汇票original bill [R0E4A?M  
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改写||换新票据renewed bill /l` " @  
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即期汇票sight bill||bill on demand &BxZ}JH=k  
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…days after date||…days after date…日后付款 *&BS[0
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…months after date||…months after date…月后付款 #i  5@G*  
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见票后…日付款…days after sight||…days sight =rN_8&  
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见票后…月付款…months after sight||…months sight Ksff]##H  
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同组票据set of bills YP`/dX"4  
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单张汇票sola of exchange||sole of exchange a9!.e rM
 
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远期汇票usance bill||bill at usance 1T 8|>2m 3  
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长期汇票long bill !'(
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短期汇票short bill RYV:?=D7s  
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逾期汇票overdue bill }8dS[-.  
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宽限日期days of grace <_#a%+5d  
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电汇telegraphic transfer （T.T） ^oDSU7j5,  
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邮汇postal order||postal note （Am.）||post office order||money order ^q\9HBHT  
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本票promissory note （P/N） qsHjqK@(  
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押汇负责书||押汇保证书letter of hypothecation eVRjU  
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副保||抵押品||付属担保物collateral security 6XI$ o,{  
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担保书trust receipt||letter of indemnity h[oI/X  
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承兑||认付acceptance L~HL*~#d  
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单张承兑general acceptance ?btZdnQ))S  
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有条件承兑qualified acceptance 1Ts$kdO  
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附条件认付conditional acceptance |WsB0R  
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部分认付partial acceptance   b
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