[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。   M#As0~y  
会计报表statement of account sB c (gr  
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往来帐目account current "a8j"lPJ  
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现在往来帐||存款额current accout }>
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销货帐account sales %we u 1f  
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共同计算帐项joint account W!?7D0q  
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未决帐项outstanding account m6',SY9T  
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贷方帐项credit account||creditor account 'J6 M*vO  
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借方帐项debit account||debtor account 7tcPwCc{  
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应付帐||应付未付帐account payable $D}{]MN.  
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应收帐||应收未收帐account receivable ad:&$  
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新交易||新帐new account @ ]/AjjLt  
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未决帐||老帐old account D
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现金帐cash account 4R vf  
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流水帐running account DXa-rk8  
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暂记帐||未定帐suspense account :@!ic
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过期帐||延滞帐overdue account||pastdue account j'BMAn ?  
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杂项帐户sundry account =<NljOR4`  
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详细帐单||明细表detail account S}ECW,K  
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呆帐bad account 9`w)  
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会计项目title of account qq1-DG  
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会计薄||帐薄account-book &2=dNREJ}1  
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营业报告书||损益计算表account of budiness||business report NM6Teu_
  
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借贷细帐||交验帐account rendered MiRdX#+Y  
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明细帐account stated $
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与…银行开立一户头to open an account with Zb134b
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与…银行建立交易to keep account with vUnRi=:|  
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继续记帐to keep account ]Bm>-*@0N  
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与…有交易to have an account with f5GdZ_  
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作成会计帐||有往来帐项to make out an account with fI7j):h;  
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清算||清理债务to make up an account 2EK
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清洁帐目||与…停止交易to close ones account with IB`>'~s&A  
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结帐to close an account tWdhDt8$&  
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清理未付款to ask an account||to demand an account 0i ZGPe~  
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结清差额to balance the account with m"9XT)N  
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清算to settle an account||to liquidate an account||to square an account =U. b% uC  
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审查帐目||监查帐目to audit an account =]>NDWqpHN  
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检查帐目to examine an account s6}Xt=j  
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转入A的帐户to charge the amount to As account ]p~IYNl2%j  
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以计帐方式付款to pay on account s(_+!d6  
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代理某人||为某人on ones account||on account of one K"2|[5  
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为自己计算||独立帐目on ones own account "*7C`y5&P  
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由某人收益并负风险on ones account and risk||for ones account and risk #~Q8M*~@  
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由某人负担for ones account||for account of one 'xFYUU]#T^  
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按某人指示||列入某人帐户by order and for account of one :o"8MZp  
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列入5月份帐目for May account k:#6^!b1  
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编入某中帐项下to pass to the account of||to place to the account of Xev54!619  
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寄出清算书to send in an account||to send in render an account Poa?Ej  
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支票薄cheque book xfSG~csoz  
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支票陈票人cheque drawer |t\|:E>" }  
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持票人cheque holder ^Y^"
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不记名支票cheque to bearer||bearer cheque {TZE/A3D,  
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记名支票||认人支票cheque to order .R5/8VuHF  
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到期支票antedated cheque  ~q%  
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未到期支票postdated cheque 9y"TDo  
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保付支票certified cheque I$N7pobh  
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未获兑现支票，退票returned cheque fkW(Dt,  
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横线支票crossed cheque <`JG>H*B6  
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普通横线general crossing U5rxt^  
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特别横线special crossing s piDm:Xe  
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空白支票blank cheque fH!=Zb_ {8  
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失效支票，过期支票stale cheque ^"`Z1)V  
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普通支票open cheque $Z7:#cZ Y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^4hc+sh0D  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges S%V%!803!  
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支票换现金||兑现to cash a cheque -$tCF>,  
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清理票款to clear a cheque 6+#,=!hF{  
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保证兑现to certify a cheque {9:
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填写支票数额to fill up a cheque _pW'n=}R  
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支票上划线to cross a cheque 5z[6rT=a  
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开发支票to make out a cheque "#J}A0  
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签发支票，开立支票to draw a cheque||to issue a cheque t.u{.P\Md\  
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透支支票to overdraw a cheque td`wNy\  
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背书支票to endorse a cheque 3dY6;/s  
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请付票款||清付票款to pay a cheque||to honour a cheque r}Q@VS%%  
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支票退票to dishonour a cheque Ubp
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拒付支票to refuse a cheque H?ieNXP7{  
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拒付支票to stop payment of a cheque F'fM?!(  
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提示要求付款to present for payment C}|O#"t^\  
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见票即付持票人payable to bearer ?m`R%>X"  
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支付指定人payable to order 6eVe}V4W  
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已过期||无效out of date||stale <$Xn:B<H  
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请给出票人R/D||refer to drawer &L2`L)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =W97|BIW,  
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文字与数字不一致words and figures differ 'b d=,QW  
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支票 +K @J*W 1  
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时间已过account closed C:TuC5Sr  
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更改处应加盖印章alterations require initials 9'1;-^U1  
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时间已过effects not cleared 'R-JQE-]  
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停止付款payment stopped *+zy\AhkP  
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支票毁损cheque mutilated {&Gk.ODI7  
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汇款||寄钱to remit||to send money XJV3oj  
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寄票供取款||支票支付to send a cheque for payment 5O4&BxQ~}  
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寄款人a remitter y}H*p  
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收款人a remittee IQIb\OUo!v  
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国外汇票foreign Bill JJZXSBAOU  
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国内汇票inland Bill XiZ Zo  
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跟单汇票documentary bill (J) Rs`_  
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空头汇票accommodation bill /VjbyRwV  
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原始汇票original bill L)//- k9  
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改写||换新票据renewed bill K
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即期汇票sight bill||bill on demand PXQ9P<m  
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…days after date||…days after date…日后付款 !`S%l1[Z  
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…months after date||…months after date…月后付款 T4 , Zc  
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见票后…日付款…days after sight||…days sight y:``|*+  
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见票后…月付款…months after sight||…months sight :phD?\!w8t  
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同组票据set of bills hO@v\@;r  
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单张汇票sola of exchange||sole of exchange qQRYHo>/e  
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远期汇票usance bill||bill at usance :/[
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长期汇票long bill (tz]!Aa{s  
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短期汇票short bill uU !i`8  
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逾期汇票overdue bill $I]x &cF  
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宽限日期days of grace s(9rBDoY(8  
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电汇telegraphic transfer （T.T） !!#ale&  
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邮汇postal order||postal note （Am.）||post office order||money order :DpK{$eCb  
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本票promissory note （P/N） &-Y:4.BXZ  
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押汇负责书||押汇保证书letter of hypothecation K'/x9.'%  
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副保||抵押品||付属担保物collateral security u"|nu!p`  
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担保书trust receipt||letter of indemnity ne*aC_)bT  
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承兑||认付acceptance G ~\$Oq8  
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单张承兑general acceptance y>18)8  
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有条件承兑qualified acceptance /bk} J:QRg  
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附条件认付conditional acceptance  ^O"`.2O1  
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部分认付partial acceptance   w$H
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