[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。   3* 1cCM42  
会计报表statement of account "sdzm%  
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往来帐目account current uD}Q}]Z  
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现在往来帐||存款额current accout - c{O!z6sX  
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销货帐account sales 0Q`Dp;a5&  
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共同计算帐项joint account 0}$Zr*|;Y  
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未决帐项outstanding account 98'/ yZ  

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贷方帐项credit account||creditor account l|RBO+}  
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借方帐项debit account||debtor account 4&N#d;ErC  
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应付帐||应付未付帐account payable =>3wI'I  
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应收帐||应收未收帐account receivable 8L1vtYz  
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新交易||新帐new account ;YN`E  
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未决帐||老帐old account aW=c.Q.  
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现金帐cash account }Wlm#t  
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流水帐running account amTeTo]Tg  
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暂记帐||未定帐suspense account kI?+\k\V`  
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过期帐||延滞帐overdue account||pastdue account t|PQ4g<  
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杂项帐户sundry account / f5q9sp8  
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详细帐单||明细表detail account &2,3R}B/  
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呆帐bad account gU&y5s~  
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会计项目title of account 9r.h^  
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会计薄||帐薄account-book ;9CbioO
 
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营业报告书||损益计算表account of budiness||business report kzk8b?rOA  
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借贷细帐||交验帐account rendered Z;O!KsJ  
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明细帐account stated XJ!?>)N .  
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与…银行开立一户头to open an account with eQz.N<f"  
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与…银行建立交易to keep account with ppo.#p0w  
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继续记帐to keep account Lv?jg?$  
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与…有交易to have an account with +DG-MM%\  
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作成会计帐||有往来帐项to make out an account with [+d~He  
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清算||清理债务to make up an account =0L%<@yA  
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清洁帐目||与…停止交易to close ones account with F Uz1P  
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结帐to close an account V?Q45t Ae  
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清理未付款to ask an account||to demand an account ]cv/dY#  
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结清差额to balance the account with E2 FnC}#W  
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清算to settle an account||to liquidate an account||to square an account 7NT0]j(w-  
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审查帐目||监查帐目to audit an account CzY18-L@EX  
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检查帐目to examine an account FA>.1EI  
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转入A的帐户to charge the amount to As account R:(i}g<3  
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以计帐方式付款to pay on account Pwj|]0Y@  
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代理某人||为某人on ones account||on account of one `mW~{)x  
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为自己计算||独立帐目on ones own account T`pD
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由某人收益并负风险on ones account and risk||for ones account and risk  3s|:7  
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由某人负担for ones account||for account of one l53Q"ajG  
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按某人指示||列入某人帐户by order and for account of one livKiX`  
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列入5月份帐目for May account !q,7@W3i  
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编入某中帐项下to pass to the account of||to place to the account of < qab\M0W  
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寄出清算书to send in an account||to send in render an account K AD2_@l  
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支票薄cheque book N8df1>mW  
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支票陈票人cheque drawer 7P(jM alq  
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持票人cheque holder -0<vmU  
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不记名支票cheque to bearer||bearer cheque ^'`(E_2u  
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记名支票||认人支票cheque to order OI6Mx$  
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到期支票antedated cheque oy#(]K3`O  
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未到期支票postdated cheque Yb`b/BMR  
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保付支票certified cheque `pCy:J?d>l  
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未获兑现支票，退票returned cheque C P&u  
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横线支票crossed cheque M&hNkJK*G  
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普通横线general crossing hp/pm6   
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特别横线special crossing y;fF|t<y  
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空白支票blank cheque k'|
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失效支票，过期支票stale cheque s#aj5_G  
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普通支票open cheque :vEfJSA 1<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^?(#%~NS  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?yjg\S?L  
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支票换现金||兑现to cash a cheque T6\]*mlr  
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清理票款to clear a cheque eHs38X  
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保证兑现to certify a cheque GT]>  
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填写支票数额to fill up a cheque Xgn
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支票上划线to cross a cheque HbB8A#u  
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开发支票to make out a cheque O>nMeU  
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签发支票，开立支票to draw a cheque||to issue a cheque O#[bNLV  
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透支支票to overdraw a cheque &0bq3JGW  
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背书支票to endorse a cheque =Gzs+6A8  
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请付票款||清付票款to pay a cheque||to honour a cheque z>,tP  
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支票退票to dishonour a cheque RkF ^V(  
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拒付支票to refuse a cheque "m
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拒付支票to stop payment of a cheque pYAKA1F  
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提示要求付款to present for payment c1FSQ m81  
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见票即付持票人payable to bearer Asuu gcN*  
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支付指定人payable to order N>a~k}pP H  
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已过期||无效out of date||stale \/S
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请给出票人R/D||refer to drawer ft@#[Bkx  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )K l@dj  
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文字与数字不一致words and figures differ NW;_4g4qE  
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支票 RZq_}-P,.c  
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时间已过account closed ZvC?F=tH  
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更改处应加盖印章alterations require initials sD? Ynpt  
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时间已过effects not cleared !~7lY]_U  
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停止付款payment stopped L:@COy  
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支票毁损cheque mutilated M1 o@v0  
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汇款||寄钱to remit||to send money N;}X$b5Y @  
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寄票供取款||支票支付to send a cheque for payment tOk=m'aUK  
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寄款人a remitter #\xy,C'Y  
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收款人a remittee pR`nQM-D  
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国外汇票foreign Bill &i`(y>\  
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国内汇票inland Bill {VM^K1  
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跟单汇票documentary bill C4-%|+Q i  
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空头汇票accommodation bill "18cD5-#  
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原始汇票original bill PCc{0Rp\vk  
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改写||换新票据renewed bill Rp_}_h L0  
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即期汇票sight bill||bill on demand ):L0{W{  
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…days after date||…days after date…日后付款 o> 1+m  
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…months after date||…months after date…月后付款 \y7\RV>>3b  
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见票后…日付款…days after sight||…days sight x IL]Y7HWM  
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见票后…月付款…months after sight||…months sight h}o
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同组票据set of bills 9m%+6#|  
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单张汇票sola of exchange||sole of exchange H]{`q  
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远期汇票usance bill||bill at usance W#x~x|(c  
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长期汇票long bill }ol<DV  
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短期汇票short bill =u5( zaBe  
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逾期汇票overdue bill d}^hZ8k|  
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宽限日期days of grace ?ViU%t8J5  
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电汇telegraphic transfer （T.T） ;xu&%n[6@  
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邮汇postal order||postal note （Am.）||post office order||money order #\3X;{  
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本票promissory note （P/N） |Tk'H&  
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押汇负责书||押汇保证书letter of hypothecation =$< .:b  
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副保||抵押品||付属担保物collateral security D+4$l+\u  
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担保书trust receipt||letter of indemnity ?Pt*4NaT;  
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承兑||认付acceptance %Lfy!]Ru  
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单张承兑general acceptance
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有条件承兑qualified acceptance o?wEX%  
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附条件认付conditional acceptance S 0mt8/ M  
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部分认付partial acceptance   $gaGaB