[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。   K3;~ |U-l  
会计报表statement of account w+][L||4c  
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往来帐目account current eW\C@>Ke  
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现在往来帐||存款额current accout H tx)MEZ  
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销货帐account sales W<\*5oB%H  
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共同计算帐项joint account wDt9Lf O  
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未决帐项outstanding account v$~ZT_"(
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贷方帐项credit account||creditor account 8,&pX ga  
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借方帐项debit account||debtor account rrrn8b6  
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应付帐||应付未付帐account payable tD+K4 ^  
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应收帐||应收未收帐account receivable Ey]P >J  
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新交易||新帐new account UEH+E&BCC  
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未决帐||老帐old account ]-8yZWal  
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现金帐cash account _<7e5VR  
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流水帐running account U,tWLX$@  
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暂记帐||未定帐suspense account `cpUl*Y=  
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过期帐||延滞帐overdue account||pastdue account EM0]"s@Lf  
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杂项帐户sundry account {GKqOu  
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详细帐单||明细表detail account YN($rAkL  
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呆帐bad account 8~eYN-#W&  
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会计项目title of account #hP&;HZ2>"  
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会计薄||帐薄account-book >TQnCG=  
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营业报告书||损益计算表account of budiness||business report P4.snRQ  
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借贷细帐||交验帐account rendered }5a$Ka-  
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明细帐account stated m9m]q&hx  
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与…银行开立一户头to open an account with Fmu
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与…银行建立交易to keep account with Nw|m"VLb  
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继续记帐to keep account GPVqt"TY  
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与…有交易to have an account with V=DT.u  
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作成会计帐||有往来帐项to make out an account with Bq)aA)gF  
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清算||清理债务to make up an account 6pi^rpo  
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清洁帐目||与…停止交易to close ones account with >7^i>si  
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结帐to close an account Q'n]+%YN  
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清理未付款to ask an account||to demand an account U)g27*7
  
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结清差额to balance the account with pHkhs{/X  
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清算to settle an account||to liquidate an account||to square an account |rg4j  
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审查帐目||监查帐目to audit an account TaN]{k  
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检查帐目to examine an account <h7FS90S  
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转入A的帐户to charge the amount to As account vuCl(/P`  
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以计帐方式付款to pay on account (T]<  
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代理某人||为某人on ones account||on account of one 
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为自己计算||独立帐目on ones own account _,m|gr,S  
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由某人收益并负风险on ones account and risk||for ones account and risk XW*,Lo5>H\  
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由某人负担for ones account||for account of one WLe9m02r  
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按某人指示||列入某人帐户by order and for account of one ; HOOo>%_K  
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列入5月份帐目for May account JGB 9Z   
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编入某中帐项下to pass to the account of||to place to the account of 
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寄出清算书to send in an account||to send in render an account M,ObzgW  
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支票薄cheque book S-8wL%r  
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支票陈票人cheque drawer .Kn)sD1  
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持票人cheque holder c)HHc0KD  
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不记名支票cheque to bearer||bearer cheque y$]gmg  
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记名支票||认人支票cheque to order yJ
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到期支票antedated cheque '>}dq p{Wr  
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未到期支票postdated cheque &!y7PWHJ  
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保付支票certified cheque YSvZ7G(m>  
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未获兑现支票，退票returned cheque GAZw4dz  
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横线支票crossed cheque S~8w-lG!  
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普通横线general crossing 3H_mR j9th  
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特别横线special crossing LIo3a38n?y  
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空白支票blank cheque V-y"@0%1  
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失效支票，过期支票stale cheque GwOn&EpY!  
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普通支票open cheque B@:c8}2.  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 69 PTo  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %:v59:i}  
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支票换现金||兑现to cash a cheque *4i)aj  
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清理票款to clear a cheque r'kUU]j9  
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保证兑现to certify a cheque w/8`]q  
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填写支票数额to fill up a cheque ]s*Fs]1+H  
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支票上划线to cross a cheque xW$F - n  
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开发支票to make out a cheque "(@W^qF}d  
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签发支票，开立支票to draw a cheque||to issue a cheque 5yvaY "B  
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透支支票to overdraw a cheque {U$qxC]M  
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背书支票to endorse a cheque Gj[+{  
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请付票款||清付票款to pay a cheque||to honour a cheque }uI(D&?+h  
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支票退票to dishonour a cheque +]n.uA-`[a  
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拒付支票to refuse a cheque -rU~  
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拒付支票to stop payment of a cheque ^y@RfM=A  
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提示要求付款to present for payment )P6n,\  
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见票即付持票人payable to bearer 9aLS%-x!+  
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支付指定人payable to order >*xa\ve  
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已过期||无效out of date||stale -+1it  
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请给出票人R/D||refer to drawer #;bpxz1lR9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1vTncU!  
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文字与数字不一致words and figures differ CIt>D'/YT  
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支票 +):t6oX|  
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时间已过account closed L[zg2y  
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更改处应加盖印章alterations require initials ; 6Wlu3I  
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时间已过effects not cleared KWU ~QAc  
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停止付款payment stopped j
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支票毁损cheque mutilated ![WX -"lW  
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汇款||寄钱to remit||to send money tE0DST/
  
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寄票供取款||支票支付to send a cheque for payment -bHQy:  
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寄款人a remitter 0$3\DS<E  
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收款人a remittee .$+]N[-=  
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国外汇票foreign Bill o.t$hv|  
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国内汇票inland Bill 'v^CA}  
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跟单汇票documentary bill I*R[8|  
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空头汇票accommodation bill #|fa/kb~  
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原始汇票original bill -x2/y:q`  
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改写||换新票据renewed bill a&~_ba+  

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即期汇票sight bill||bill on demand R0y={\*B5k  
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…days after date||…days after date…日后付款 zu&5[XL  
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…months after date||…months after date…月后付款 ^RytBwzKM  
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见票后…日付款…days after sight||…days sight cc7*O  
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见票后…月付款…months after sight||…months sight xaSvjc\  
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同组票据set of bills gO%#'Eb2  
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单张汇票sola of exchange||sole of exchange KJ<7aZ
  
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远期汇票usance bill||bill at usance ,80qwN,  
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长期汇票long bill ){`s&?M0  
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短期汇票short bill w naP?|/  
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逾期汇票overdue bill RY'f%c  

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宽限日期days of grace D+ mZ7&L  
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电汇telegraphic transfer （T.T） <WFA3  
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邮汇postal order||postal note （Am.）||post office order||money order eygmhaE  
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本票promissory note （P/N） C'&)""3d  
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押汇负责书||押汇保证书letter of hypothecation ,5oe8\uz  
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副保||抵押品||付属担保物collateral security -n&g**\w  
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担保书trust receipt||letter of indemnity Pyh+HD\  
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承兑||认付acceptance xCN6?  
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单张承兑general acceptance |dIP &9  
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有条件承兑qualified acceptance PdiP5S }/
 
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附条件认付conditional acceptance x/~qyX8vo  
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部分认付partial acceptance   ?88k`T'EI