[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。   HA?<j|M  
会计报表statement of account d-=RS]j;j  
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往来帐目account current (v11;kdJB  
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现在往来帐||存款额current accout -6URM`y'j  
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销货帐account sales N$8do?  
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共同计算帐项joint account 3{gD'y4j  
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未决帐项outstanding account O5:?nD  
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贷方帐项credit account||creditor account DB1GW,  
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借方帐项debit account||debtor account *Y4h26  
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应付帐||应付未付帐account payable Rgb1B3gu  
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应收帐||应收未收帐account receivable Who7{|M\'  
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新交易||新帐new account -8sm^A>C  
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未决帐||老帐old account m!{}Y]FZn  
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现金帐cash account ?vHow $  
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流水帐running account bjgf8427I  
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暂记帐||未定帐suspense account aE[>^~Lv}  
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过期帐||延滞帐overdue account||pastdue account cR;zNS  
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杂项帐户sundry account 6p
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详细帐单||明细表detail account OBGA~E;%  
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呆帐bad account 2ckAJcpEb/  
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会计项目title of account VE4Z;Dr "  
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会计薄||帐薄account-book `v*U Y  
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营业报告书||损益计算表account of budiness||business report OiB*,TWV  
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借贷细帐||交验帐account rendered Da#|}m0 >  
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明细帐account stated liEb(<$a  
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与…银行开立一户头to open an account with TGnyN'P|  
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与…银行建立交易to keep account with 8 '=8!V  
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继续记帐to keep account .r9-^01mG  
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与…有交易to have an account with /1X0h  
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作成会计帐||有往来帐项to make out an account with 6&(gp(F  
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清算||清理债务to make up an account 8fpaY{]  
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清洁帐目||与…停止交易to close ones account with Q1qf'u
 
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结帐to close an account {;4AdZk  
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清理未付款to ask an account||to demand an account HjTK/x'_'L  
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结清差额to balance the account with n50XGv  
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清算to settle an account||to liquidate an account||to square an account OuIoO  
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审查帐目||监查帐目to audit an account Ww*='lz  
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检查帐目to examine an account >LxYP7M  
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转入A的帐户to charge the amount to As account H`4H(KWm  
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以计帐方式付款to pay on account }Jt( H  
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代理某人||为某人on ones account||on account of one 'j=7'aX>K  
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为自己计算||独立帐目on ones own account UD[S>{  
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由某人收益并负风险on ones account and risk||for ones account and risk 0j%@P[zQ  
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由某人负担for ones account||for account of one \sFdp!M}2  
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按某人指示||列入某人帐户by order and for account of one pRmnS;*z&  
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列入5月份帐目for May account p8y_uNQE  
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编入某中帐项下to pass to the account of||to place to the account of [@[!esC  
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寄出清算书to send in an account||to send in render an account BR\%
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支票薄cheque book W<TW6_*e  
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支票陈票人cheque drawer ME~ga,|K  
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持票人cheque holder 1d!7GrD F  
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不记名支票cheque to bearer||bearer cheque _:0<]<x?  
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记名支票||认人支票cheque to order y|q4d( P.  
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到期支票antedated cheque ;OmmXygl  
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未到期支票postdated cheque PC/fb-J  
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保付支票certified cheque Y\BB;"x1  
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未获兑现支票，退票returned cheque WM: ~P$%cx  
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横线支票crossed cheque '*!R gbj;  
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普通横线general crossing '0X!_w6W  
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特别横线special crossing H#k"[eZ  
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空白支票blank cheque hiaj!&+Q  
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失效支票，过期支票stale cheque g}Hk4+  
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普通支票open cheque kR^7Z7+#*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount I.R3?+tZ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E2(;R!ML#  
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支票换现金||兑现to cash a cheque
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清理票款to clear a cheque kSU5  }  
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保证兑现to certify a cheque Ez?vJDd  
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填写支票数额to fill up a cheque E|
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支票上划线to cross a cheque CSr{MF`]e  
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开发支票to make out a cheque + A0@#:B  
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签发支票，开立支票to draw a cheque||to issue a cheque KNY<"b  
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透支支票to overdraw a cheque LWVO%@)w  
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背书支票to endorse a cheque /;OJ=x3i  
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请付票款||清付票款to pay a cheque||to honour a cheque M<ad>M  
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支票退票to dishonour a cheque 6:B5PJq  
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拒付支票to refuse a cheque 'h81\SKFK9  
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拒付支票to stop payment of a cheque aLsGden|  
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提示要求付款to present for payment 4k#B5^iJ  
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见票即付持票人payable to bearer 2sU
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支付指定人payable to order ?BLOc;I&a  
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已过期||无效out of date||stale 'P~*cr ?A  
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请给出票人R/D||refer to drawer kqyMrZ#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'sA&Pm  
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文字与数字不一致words and figures differ t]` 2f3UO  
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支票 ex|kD*=  
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时间已过account closed r zvX~B6  
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时间已过effects not cleared FjydEV
 
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停止付款payment stopped yjr@v!o  
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支票毁损cheque mutilated 9s!/yiP5  
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汇款||寄钱to remit||to send money $W?XxgkB?  
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寄票供取款||支票支付to send a cheque for payment xHGoCFB  
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寄款人a remitter /'1y`j<  
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收款人a remittee Cm4*sN.&)  
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国外汇票foreign Bill =l(JJ  
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国内汇票inland Bill v2{O67j} o  
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跟单汇票documentary bill =#tQIhX`  
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空头汇票accommodation bill w#T,g9  
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原始汇票original bill t {"iIz_S  
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改写||换新票据renewed bill 1%"` =$q%  
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即期汇票sight bill||bill on demand fO
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…days after date||…days after date…日后付款 (OB8vTRXP  
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…months after date||…months after date…月后付款 3+3m`%G  
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见票后…日付款…days after sight||…days sight M7R&J'SAY  
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见票后…月付款…months after sight||…months sight kA!(}wRL  
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同组票据set of bills jHH   
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单张汇票sola of exchange||sole of exchange JjLyV`DJ  
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远期汇票usance bill||bill at usance nFn F_  
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长期汇票long bill AH'4H."o/9  
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短期汇票short bill F[D0x26^  
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逾期汇票overdue bill ^[}0&_L w  
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宽限日期days of grace ]Wd `GI  
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电汇telegraphic transfer （T.T） j%Z{.>mJ  
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邮汇postal order||postal note （Am.）||post office order||money order ]Uu(OI<)  
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本票promissory note （P/N） J'ZF IT_>  
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押汇负责书||押汇保证书letter of hypothecation `+hy#1]  
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副保||抵押品||付属担保物collateral security Z0"&   
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担保书trust receipt||letter of indemnity E]H   
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承兑||认付acceptance _7=pw5[  
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单张承兑general acceptance ,"N3k(g  
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有条件承兑qualified acceptance X40la_[.  
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附条件认付conditional acceptance MJ>Qq[0  
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部分认付partial acceptance   ]Z.<c$