[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。   Citumc)E  
会计报表statement of account ]x8Y]wAU&{  
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往来帐目account current 0]DX KI  
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现在往来帐||存款额current accout V?^qW#AG  
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销货帐account sales J'=s25OWU  
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共同计算帐项joint account j;j~R3B  
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未决帐项outstanding account {nA
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贷方帐项credit account||creditor account *Y53bZ  
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借方帐项debit account||debtor account !m_y@~pV#u  
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应付帐||应付未付帐account payable -2U|G  
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应收帐||应收未收帐account receivable "GqasbX  
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新交易||新帐new account 0_^3 |n  
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未决帐||老帐old account #f=41d%  
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现金帐cash account ]wbV 1Y"
 
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流水帐running account ^\VVx:]  
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暂记帐||未定帐suspense account /W}"/W9  
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过期帐||延滞帐overdue account||pastdue account U?:?NC=1{  
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杂项帐户sundry account ^v3J ld  
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详细帐单||明细表detail account $O;a~/T  
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呆帐bad account QT"o"B  
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会计项目title of account Ivq|-LDNc  
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会计薄||帐薄account-book &c= 3BEh  
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营业报告书||损益计算表account of budiness||business report JWxSN9.X  
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借贷细帐||交验帐account rendered Ee$F]NA  
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明细帐account stated :-+j,G9t  
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与…银行开立一户头to open an account with pvM`j86 _  
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与…银行建立交易to keep account with P[P]oT.N  
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继续记帐to keep account Mbxrj~u e  
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与…有交易to have an account with F:G Vysy  
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作成会计帐||有往来帐项to make out an account with \. `{nq  
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清算||清理债务to make up an account n!?u/ [@  
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清洁帐目||与…停止交易to close ones account with xbze{9n"  
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结帐to close an account -+ Mh('K  
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清理未付款to ask an account||to demand an account esHcE{GNOS  
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结清差额to balance the account with 'X1/tB8*  
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清算to settle an account||to liquidate an account||to square an account 7j
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审查帐目||监查帐目to audit an account NvjKB)J  
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检查帐目to examine an account E>x,$w<?  
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转入A的帐户to charge the amount to As account ;cW9NS3:  


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以计帐方式付款to pay on account JReJlDu  
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代理某人||为某人on ones account||on account of one =
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为自己计算||独立帐目on ones own account Nmu=p~f}3`  
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由某人收益并负风险on ones account and risk||for ones account and risk {&s.*5  
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由某人负担for ones account||for account of one x_BnWFP  
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按某人指示||列入某人帐户by order and for account of one SOo}}a0  
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列入5月份帐目for May account  f|-%.,  
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编入某中帐项下to pass to the account of||to place to the account of h( 3ko An  
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寄出清算书to send in an account||to send in render an account >p@v'h/Cr  
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支票薄cheque book $jgEB+  
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支票陈票人cheque drawer *HXx;:  
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持票人cheque holder  /DN!"  
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不记名支票cheque to bearer||bearer cheque i2(lqhaP  
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记名支票||认人支票cheque to order ^=V b'g3P~  
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到期支票antedated cheque H_<hZUB  
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未到期支票postdated cheque AEr8^6  
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保付支票certified cheque VwxLElV  
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未获兑现支票，退票returned cheque .|Zt&5osI  
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横线支票crossed cheque p!]$!qHO(  
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普通横线general crossing qS{E+
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特别横线special crossing pk,]yi,ZF  
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空白支票blank cheque /:],bNb  
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失效支票，过期支票stale cheque 5o&noRIIr  
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普通支票open cheque h &R1"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount fI([vI
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges '!wI8f  
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支票换现金||兑现to cash a cheque v
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清理票款to clear a cheque s.p4+KJ  
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保证兑现to certify a cheque F^/1 u  
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填写支票数额to fill up a cheque 3?+CP-T-j  
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支票上划线to cross a cheque OrJuE[R.  
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开发支票to make out a cheque ~Gz b^  
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签发支票，开立支票to draw a cheque||to issue a cheque Yi5^#G  
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透支支票to overdraw a cheque m);0sb  
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背书支票to endorse a cheque !pqfx93R*  
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请付票款||清付票款to pay a cheque||to honour a cheque YXi'^GU@  
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支票退票to dishonour a cheque Biva{'[m  
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拒付支票to refuse a cheque .yF@O w  
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拒付支票to stop payment of a cheque +}.~"  
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提示要求付款to present for payment F+m%PVW:  
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见票即付持票人payable to bearer X9-WU\?UC  
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支付指定人payable to order
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已过期||无效out of date||stale <3)k M&.B  
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请给出票人R/D||refer to drawer k',#T932x1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Z^[ ]s1iP}  
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文字与数字不一致words and figures differ ?]AF? 0/  
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支票 1VR|z  
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时间已过account closed >lV'}0u)  
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更改处应加盖印章alterations require initials Tpd|+60g  
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时间已过effects not cleared w$DHMpW'  
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停止付款payment stopped r,HIoeAKP  
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支票毁损cheque mutilated q|g>;_  
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汇款||寄钱to remit||to send money n'@*RvI:  
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寄票供取款||支票支付to send a cheque for payment x']Fe7nv  
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寄款人a remitter \c}pzBFd  
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收款人a remittee b
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国外汇票foreign Bill }P'c8$  
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国内汇票inland Bill V}Ee1C  
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跟单汇票documentary bill <aLS4  
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空头汇票accommodation bill KM+[1Ze$  
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原始汇票original bill .8->n aj|  
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改写||换新票据renewed bill fy$?~Ji&  
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即期汇票sight bill||bill on demand d_Jj&:"l  
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…days after date||…days after date…日后付款 l/,la]!T  
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…months after date||…months after date…月后付款 i),bAU!+m  
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见票后…日付款…days after sight||…days sight ZS%W/.?  
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见票后…月付款…months after sight||…months sight *NG\3%}%|@  
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同组票据set of bills x5CMP%}d  
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单张汇票sola of exchange||sole of exchange L$i:~6  
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远期汇票usance bill||bill at usance :EAh%q  
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长期汇票long bill }W'4(V;:  
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短期汇票short bill 3LT~-SvL
 
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逾期汇票overdue bill swxX3GR  
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宽限日期days of grace oX8EY l  
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电汇telegraphic transfer （T.T） .}/8]  
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邮汇postal order||postal note （Am.）||post office order||money order mf3,V|>[\  
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本票promissory note （P/N） aZ4?!JW.  
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押汇负责书||押汇保证书letter of hypothecation ,puoq{  
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副保||抵押品||付属担保物collateral security [9${4=Kq  
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担保书trust receipt||letter of indemnity Q $}#&
 
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承兑||认付acceptance y\Aa;pL)RQ  
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单张承兑general acceptance *,4rYb7I w  
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有条件承兑qualified acceptance =^rt?F4  
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附条件认付conditional acceptance l.o/H|  
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部分认付partial acceptance   PGJh>[s