[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。   zG_e=  
会计报表statement of account o(iN}.c  
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往来帐目account current Jsi [,|G  
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现在往来帐||存款额current accout R v61*F4  
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销货帐account sales @\ip?=  
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共同计算帐项joint account GWZ0!V  
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未决帐项outstanding account _5I" %E;S  
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贷方帐项credit account||creditor account Ic4>kKh  
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借方帐项debit account||debtor account unqX<6hu  
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应付帐||应付未付帐account payable `X8AM=  
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应收帐||应收未收帐account receivable _K{hq<g  
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新交易||新帐new account YC\~P VG  
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未决帐||老帐old account 2ul!f7#E  
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现金帐cash account %RgCU$s[>  
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流水帐running account /C29^P  
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暂记帐||未定帐suspense account X_XeI!,b  
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过期帐||延滞帐overdue account||pastdue account N?0T3-/K  
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杂项帐户sundry account 5%C-eB  
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详细帐单||明细表detail account i
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呆帐bad account * ,!6#Z7  
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会计项目title of account -#=v~vE  
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会计薄||帐薄account-book "Q;n-fqf  
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营业报告书||损益计算表account of budiness||business report & D4'hL3  
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借贷细帐||交验帐account rendered .0;Z:x_3  
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明细帐account stated #:v}d+  
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与…银行开立一户头to open an account with ?"[b408-  
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与…银行建立交易to keep account with ?n9gqwO  
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继续记帐to keep account B/g.bh~)q  
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与…有交易to have an account with `=8g%O|T  
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作成会计帐||有往来帐项to make out an account with X*6bsYbK-  
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清算||清理债务to make up an account }stc]L{79  
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清洁帐目||与…停止交易to close ones account with ;HRIB)wF  
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结帐to close an account \?A 7{IY  
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清理未付款to ask an account||to demand an account uuW._$.A>  
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结清差额to balance the account with "pGSz%i-  
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清算to settle an account||to liquidate an account||to square an account zX{K\yp  
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审查帐目||监查帐目to audit an account <hazrKUn  
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检查帐目to examine an account /f2HZfj  
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转入A的帐户to charge the amount to As account *CG-F=  
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以计帐方式付款to pay on account S{_i1'  
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代理某人||为某人on ones account||on account of one J_) .Hd  
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为自己计算||独立帐目on ones own account _qwKFC  
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由某人收益并负风险on ones account and risk||for ones account and risk eiE36+'>b  
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由某人负担for ones account||for account of one 8{QN$Qkn  
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按某人指示||列入某人帐户by order and for account of one K]5@bm  
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列入5月份帐目for May account i}d^a28  
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编入某中帐项下to pass to the account of||to place to the account of DL$O274uZ  
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寄出清算书to send in an account||to send in render an account _J' _9M?>  
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支票薄cheque book %NH#8#';2  
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支票陈票人cheque drawer :xqhPr]e  
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持票人cheque holder A5U//y![{  
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不记名支票cheque to bearer||bearer cheque O}$@|w(8;  
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记名支票||认人支票cheque to order =E E>QM  
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到期支票antedated cheque _>:R]2Ew  
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未到期支票postdated cheque F?h{IH f  
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保付支票certified cheque h!@ t8R  
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未获兑现支票，退票returned cheque aHhr_.>X  
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横线支票crossed cheque h\]D:S  
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普通横线general crossing 3vcKK;qCB  
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特别横线special crossing $G\IzK  
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空白支票blank cheque 6!QY)H^j9,  
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失效支票，过期支票stale cheque j@ehcK9|  
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普通支票open cheque cPx]:sC  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;$il_xA)\>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Q;h6F{i  
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支票换现金||兑现to cash a cheque p-qt?A  
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清理票款to clear a cheque Kw/7X[|'G  
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保证兑现to certify a cheque Ra!Br6  
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填写支票数额to fill up a cheque 5`3Wua  
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支票上划线to cross a cheque H1
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开发支票to make out a cheque flXDGoW  
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签发支票，开立支票to draw a cheque||to issue a cheque wG-lR,glb  
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透支支票to overdraw a cheque Y0?<~G f  
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背书支票to endorse a cheque 8-_\Q2vG  
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请付票款||清付票款to pay a cheque||to honour a cheque H[e=^JuD  
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支票退票to dishonour a cheque VZ1u/O?
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拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque 0Q)m>oL.  
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提示要求付款to present for payment 6p)dO c3L  
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见票即付持票人payable to bearer N_Q\+x}zq  
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支付指定人payable to order B4kJ 7Pdny  
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已过期||无效out of date||stale d
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请给出票人R/D||refer to drawer Pgo^$xn'6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <UE-9g5?G  
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文字与数字不一致words and figures differ n/vKxtW  
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支票 TChKm- x  
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时间已过account closed VqBb=1r%o7  
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更改处应加盖印章alterations require initials 4PDxmH]y  
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时间已过effects not cleared $*N)\>~X  
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停止付款payment stopped @p$$BUb  
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支票毁损cheque mutilated z]33_[G1U  
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汇款||寄钱to remit||to send money ~Jlo>  
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寄票供取款||支票支付to send a cheque for payment jTE~^  
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寄款人a remitter ~uRL+<.c  
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收款人a remittee qEy]Rc%  
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国外汇票foreign Bill \ N;%
 
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国内汇票inland Bill ^Z`?mNq9  
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跟单汇票documentary bill Yj/[I\I"m  
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空头汇票accommodation bill 7'1 +i  
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原始汇票original bill u>-pgu  
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改写||换新票据renewed bill d&a
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即期汇票sight bill||bill on demand -lDAxp6p  
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…days after date||…days after date…日后付款 }VI}O{  
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…months after date||…months after date…月后付款 \I[50eh|  
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见票后…日付款…days after sight||…days sight .lE7v-e  
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见票后…月付款…months after sight||…months sight (W'.vEl  
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同组票据set of bills 66 @#V  
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单张汇票sola of exchange||sole of exchange j,@@[{tu  
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远期汇票usance bill||bill at usance 4_&+]S  
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长期汇票long bill s.qo
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短期汇票short bill x_VD9  
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逾期汇票overdue bill 8DLj?M>N  
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宽限日期days of grace %8
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电汇telegraphic transfer （T.T） oQ:.pq{T  
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邮汇postal order||postal note （Am.）||post office order||money order K~6,xZlDWM  
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本票promissory note （P/N） %pG^8Q()   
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押汇负责书||押汇保证书letter of hypothecation hI>vz "J  
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副保||抵押品||付属担保物collateral security 'nRoa7v(  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance ic;M=dsh:  
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单张承兑general acceptance !fmbm4!a  
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有条件承兑qualified acceptance RIdh],-  
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附条件认付conditional acceptance F?+\J =LT  
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部分认付partial acceptance   q,m+W
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