[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 V70a3#  
会计报表statement of account Z:l.{ 3J$  
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往来帐目account current Fm@G@W7,m  
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现在往来帐||存款额current accout l@ +]XyLj  
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销货帐account sales gDP\u<2!  
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共同计算帐项joint account 4{Vw30DZ  
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未决帐项outstanding account FF:Y7wXW  
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贷方帐项credit account||creditor account ;~Eb Q  
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借方帐项debit account||debtor account , nqG* o  
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应付帐||应付未付帐account payable `3!ERQU  
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应收帐||应收未收帐account receivable sy+o{] N  
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新交易||新帐new account ar
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未决帐||老帐old account %C*oy$.  
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现金帐cash account s8T}ah!  
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流水帐running account yW.s?3X  
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暂记帐||未定帐suspense account *V(TNLIh;  
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过期帐||延滞帐overdue account||pastdue account $F
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杂项帐户sundry account ]Lq9Ompf(t  
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详细帐单||明细表detail account 6P;JF%{J  
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呆帐bad account qy6zHw  
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会计项目title of account o|G.t
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会计薄||帐薄account-book )6dvWK  
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营业报告书||损益计算表account of budiness||business report 'bj$ZM9  
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借贷细帐||交验帐account rendered [aX'eMq
 
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明细帐account stated '~A~gK0  
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与…银行开立一户头to open an account with Y uXq  
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与…银行建立交易to keep account with GQO}E@W6C  
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继续记帐to keep account 
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与…有交易to have an account with g|8G!7O  
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作成会计帐||有往来帐项to make out an account with %JmSCjt`G  
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清算||清理债务to make up an account Oe=7
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清洁帐目||与…停止交易to close ones account with Fu:VRul=5$  
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结帐to close an account ^@e4mO  
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清理未付款to ask an account||to demand an account E$d Pu  
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结清差额to balance the account with 5]
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清算to settle an account||to liquidate an account||to square an account Xc-'&"  
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审查帐目||监查帐目to audit an account CL oc  
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检查帐目to examine an account Cc7PhoPK  
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转入A的帐户to charge the amount to As account gSS2)Sd}
 
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以计帐方式付款to pay on account L5 ~wX  
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代理某人||为某人on ones account||on account of one dHjJLs_   
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为自己计算||独立帐目on ones own account CqGi 2<2  
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由某人收益并负风险on ones account and risk||for ones account and risk *m$P17/C  
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由某人负担for ones account||for account of one {x$WBy9  
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按某人指示||列入某人帐户by order and for account of one [k qx%4q)  
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列入5月份帐目for May account )xKZ)SxV  
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编入某中帐项下to pass to the account of||to place to the account of oNW5/W2e;  
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寄出清算书to send in an account||to send in render an account B
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支票薄cheque book k0[b4cr`  
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支票陈票人cheque drawer Ll4/P[7:?  
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持票人cheque holder IY$v%%2WZ  
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不记名支票cheque to bearer||bearer cheque TV&:`kH  
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记名支票||认人支票cheque to order 6}b1*xQ  
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到期支票antedated cheque 7sgK+ ip  
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未到期支票postdated cheque ^tp6G  
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保付支票certified cheque hh%fmc  
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未获兑现支票，退票returned cheque W>^WNo3YQ$  
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横线支票crossed cheque h\]D:S  
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普通横线general crossing ]x;*Z&  
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特别横线special crossing *F4"mr|\  
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空白支票blank cheque /"q wC  
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失效支票，过期支票stale cheque f*(W%#*|  
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普通支票open cheque  _klT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount d_  [l{  
per$%;5E"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Oh&k{DWE$  
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支票换现金||兑现to cash a cheque T09'qB  
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清理票款to clear a cheque Dr_ (u<[  
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保证兑现to certify a cheque X5Fi , /H  
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填写支票数额to fill up a cheque =Z(_lLNmh  
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支票上划线to cross a cheque VfFXH,j  
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开发支票to make out a cheque 810pJ  
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签发支票，开立支票to draw a cheque||to issue a cheque xIb"8,N  
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透支支票to overdraw a cheque 9sId2py]W  
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背书支票to endorse a cheque 71I: P|.>  
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请付票款||清付票款to pay a cheque||to honour a cheque u]$e@Vw.  
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支票退票to dishonour a cheque P:QSr8K  
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拒付支票to refuse a cheque 5f-eWW]!  
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拒付支票to stop payment of a cheque g54b}vzm  
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提示要求付款to present for payment nN*:"F/^  
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见票即付持票人payable to bearer e:T8={LU2W  
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支付指定人payable to order T~G~M/  
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已过期||无效out of date||stale C/{%f,rU  
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请给出票人R/D||refer to drawer qf?X:9Wt  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f~-Ipq;F  
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文字与数字不一致words and figures differ mZ!1Vh  
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支票 5fuB((fd(  
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时间已过account closed v
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更改处应加盖印章alterations require initials Ce-D^9kC  
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时间已过effects not cleared ;lU]ilYv  
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停止付款payment stopped L.R4 iN  
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支票毁损cheque mutilated x!^u$5c  
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汇款||寄钱to remit||to send money dVe  
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寄票供取款||支票支付to send a cheque for payment i?D KKjN$  
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寄款人a remitter #!RO,{FT  
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收款人a remittee wr{ [4$O  
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国外汇票foreign Bill lJ$ j[Y  
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国内汇票inland Bill ),;O 3:n  
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跟单汇票documentary bill 2SHS!6
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空头汇票accommodation bill q{E44 eQ7F  
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原始汇票original bill TeXt'G=M  
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改写||换新票据renewed bill DSX.84  
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即期汇票sight bill||bill on demand A1uo@W  
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…days after date||…days after date…日后付款 /.>
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…months after date||…months after date…月后付款 lU &[){  
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见票后…日付款…days after sight||…days sight  roNRbA]  
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见票后…月付款…months after sight||…months sight U\~9YX8  
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同组票据set of bills c4i%9E+Af  
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单张汇票sola of exchange||sole of exchange m?)REE  
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远期汇票usance bill||bill at usance OJ!=xTU%h  
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长期汇票long bill *J T,]7 >  
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短期汇票short bill d.Im{-S  
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逾期汇票overdue bill YDxEWK<  
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宽限日期days of grace `G0GWh)`x  
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电汇telegraphic transfer （T.T） ,*MAteD  
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邮汇postal order||postal note （Am.）||post office order||money order 2&o jQhe  
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本票promissory note （P/N） Mv?$zV"`#  
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押汇负责书||押汇保证书letter of hypothecation [L ?^ +p>  
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副保||抵押品||付属担保物collateral security -\[H>)z]RB  
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担保书trust receipt||letter of indemnity f"RS,]  
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承兑||认付acceptance cNl NJ  
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单张承兑general acceptance :Xi&H.k)p  
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有条件承兑qualified acceptance JnIE6@g<y  
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附条件认付conditional acceptance K1$
   
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部分认付partial acceptance   4w5 );x.