[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。   1;{Rhu7* k  
会计报表statement of account
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往来帐目account current R=|{n'n$0|  
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现在往来帐||存款额current accout 1~PV[2a  
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销货帐account sales Wr( y)D<y}  
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共同计算帐项joint account w$Rro)?}7  
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未决帐项outstanding account fc |GArL#}  
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贷方帐项credit account||creditor account &8vCZN^  
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借方帐项debit account||debtor account H
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应付帐||应付未付帐account payable x;8A!8w  
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应收帐||应收未收帐account receivable _tYx~J2.Q  
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新交易||新帐new account BEre*J  
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未决帐||老帐old account =g|IG [V  
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现金帐cash account 0 g?z&?  
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流水帐running account K otrX  
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暂记帐||未定帐suspense account x6e}( &p*  
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过期帐||延滞帐overdue account||pastdue account 4DL)rkO  
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杂项帐户sundry account #]ypHVE  
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详细帐单||明细表detail account (}EB2V9Hh  
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呆帐bad account s0k`p<q  
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会计项目title of account bdF.qO9  
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会计薄||帐薄account-book [5+}rwm&W  
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营业报告书||损益计算表account of budiness||business report }7 c[Q($K  
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借贷细帐||交验帐account rendered P)MDPI+~  
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明细帐account stated Ndcg/d  
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与…银行开立一户头to open an account with !qN||mCH  
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与…银行建立交易to keep account with 9uBM<  
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继续记帐to keep account vOc 9ZE  
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与…有交易to have an account with f'aVV!  
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作成会计帐||有往来帐项to make out an account with F>-B3x  
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清算||清理债务to make up an account /`6ZAom9  
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清洁帐目||与…停止交易to close ones account with Y<Xz wro0  
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结帐to close an account *IY*yR6  
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清理未付款to ask an account||to demand an account lI-L` x  
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结清差额to balance the account with g|<]B$yN#  

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清算to settle an account||to liquidate an account||to square an account )Jk0v_ X  
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审查帐目||监查帐目to audit an account Xy@7y[s]  
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检查帐目to examine an account l"!Ko G7  
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转入A的帐户to charge the amount to As account t \ 7~S&z  

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以计帐方式付款to pay on account &CIVL#];e  
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代理某人||为某人on ones account||on account of one >A<bBK#  
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为自己计算||独立帐目on ones own account g"L|n7_b  
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由某人收益并负风险on ones account and risk||for ones account and risk q~59F@  
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由某人负担for ones account||for account of one =r.mlc``W  
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按某人指示||列入某人帐户by order and for account of one +E;2d-x*p  
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列入5月份帐目for May account wBInq~K_  
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编入某中帐项下to pass to the account of||to place to the account of LFZiPu  
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寄出清算书to send in an account||to send in render an account 8`]=C~G  
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支票薄cheque book y?)}8T^  
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支票陈票人cheque drawer /oL;YIoQX  
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持票人cheque holder axk"^gps  
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不记名支票cheque to bearer||bearer cheque M|[ZpM+  
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记名支票||认人支票cheque to order .la&P,j_L  
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到期支票antedated cheque *8ExRQ Z$  
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未到期支票postdated cheque #)`A7 $/,  
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保付支票certified cheque S^f:`9ab9  
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未获兑现支票，退票returned cheque QMk+RM8U  
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横线支票crossed cheque @ERu>nSP  
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普通横线general crossing "A]Y~iQ  
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特别横线special crossing el'j
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空白支票blank cheque >IR$e=5$  
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失效支票，过期支票stale cheque %yaG,;>U  

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普通支票open cheque <*YO~S(R  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >38 Lt\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {NeWdC  
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支票换现金||兑现to cash a cheque =xBT>h;  
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清理票款to clear a cheque %uEtQh[  
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保证兑现to certify a cheque &>V/X{>$`K  
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填写支票数额to fill up a cheque QmHwn)Ly  
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支票上划线to cross a cheque S"{GlRpd  
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开发支票to make out a cheque s~)L_ p  
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签发支票，开立支票to draw a cheque||to issue a cheque &8waih(|  
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透支支票to overdraw a cheque ;
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背书支票to endorse a cheque K`~BL=KI  
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请付票款||清付票款to pay a cheque||to honour a cheque 6hLNJ  
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支票退票to dishonour a cheque sE-x"c  
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拒付支票to refuse a cheque {3.*7gnY\L  
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拒付支票to stop payment of a cheque AS`2=w  
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提示要求付款to present for payment YW'{|9KnI  
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见票即付持票人payable to bearer ;I[ht  
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支付指定人payable to order ;,<r|.6U  
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已过期||无效out of date||stale 1P(%9
 
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请给出票人R/D||refer to drawer F9Ifw><XM  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2=igS#h  
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文字与数字不一致words and figures differ H @_eFlT t  
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支票 jf$JaY  
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时间已过account closed o,*folL  
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更改处应加盖印章alterations require initials o>xxmyW|  
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时间已过effects not cleared Jo6~r-  
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停止付款payment stopped
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支票毁损cheque mutilated 6MLN>)t  
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汇款||寄钱to remit||to send money xZ9}8*Q&:  
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寄票供取款||支票支付to send a cheque for payment /(hP7_]`2  
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寄款人a remitter V e$5w}a4  
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收款人a remittee (n":]8}  
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国外汇票foreign Bill l6&v}M  
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国内汇票inland Bill }%o+1 <=  
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跟单汇票documentary bill c{m ;"ZCFS  
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空头汇票accommodation bill z ulf%aaL  
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原始汇票original bill 4PO% qO  
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改写||换新票据renewed bill (2O} B.6  
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即期汇票sight bill||bill on demand 9h3~;Q  
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…days after date||…days after date…日后付款 &-8-xw#.  
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…months after date||…months after date…月后付款 _ntW}})K  
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见票后…日付款…days after sight||…days sight -;@5Ua1uf  
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见票后…月付款…months after sight||…months sight }<\65 B$1  
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同组票据set of bills 1)/T.q<D"  
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单张汇票sola of exchange||sole of exchange JIY ^N9_  
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远期汇票usance bill||bill at usance od5w9E.  
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长期汇票long bill "mP*}VF  
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短期汇票short bill [
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逾期汇票overdue bill R 6yvpH  
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宽限日期days of grace Zs$RKJ7  
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电汇telegraphic transfer （T.T） #g`cih=QL  
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邮汇postal order||postal note （Am.）||post office order||money order R:IS4AaS  
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本票promissory note （P/N） jVFRqT%  
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押汇负责书||押汇保证书letter of hypothecation H'h4@S  
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副保||抵押品||付属担保物collateral security =|5bhwU]  
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担保书trust receipt||letter of indemnity b}U&bFl  
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承兑||认付acceptance  PN^1  
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单张承兑general acceptance }`/n2  
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有条件承兑qualified acceptance NF)\">Ye  
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附条件认付conditional acceptance =jv$ 1  
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部分认付partial acceptance   nTy,Jml