[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。   : p) R,('g  
会计报表statement of account D4C:% D  
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往来帐目account current K~2sX>l  
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现在往来帐||存款额current accout G;iH.rCH  
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销货帐account sales /CMgWGI  
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共同计算帐项joint account %p$XK(6  
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未决帐项outstanding account 
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贷方帐项credit account||creditor account WcoA)we  
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借方帐项debit account||debtor account (,jsZ!sl  
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应付帐||应付未付帐account payable oA@M =  
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应收帐||应收未收帐account receivable li v=q  
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新交易||新帐new account IN<nZ?D #  
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未决帐||老帐old account )W>$_QxbN  
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现金帐cash account dsx<ZwZN>  
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流水帐running account r7g@ (K  
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暂记帐||未定帐suspense account JDZuT#  
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过期帐||延滞帐overdue account||pastdue account &V$cwB  
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杂项帐户sundry account Zv!XNc!"$y  
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详细帐单||明细表detail account ,
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呆帐bad account K mH))LIv  
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会计项目title of account gBhX=2%  
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会计薄||帐薄account-book PNo:[9`S;m  
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营业报告书||损益计算表account of budiness||business report 0Zwx3[bq6K  
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借贷细帐||交验帐account rendered HQ9tvSc  
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明细帐account stated C.:S@
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与…银行开立一户头to open an account with O.X;w<F/V  
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与…银行建立交易to keep account with >'q]ypA1  
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继续记帐to keep account As>Og
 
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与…有交易to have an account with *j]Bo,AC  
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作成会计帐||有往来帐项to make out an account with y `FZ 0FI  
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清算||清理债务to make up an account 1G12FV>M  
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清洁帐目||与…停止交易to close ones account with !y~nsy:&7x  
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结帐to close an account dl8f]y#Q  
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清理未付款to ask an account||to demand an account 3=oxT6"k  
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结清差额to balance the account with /~WBqcl  
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清算to settle an account||to liquidate an account||to square an account Zy9IRZe4U  
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审查帐目||监查帐目to audit an account (z)#}TC  
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检查帐目to examine an account M Ht ~ZVH  
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转入A的帐户to charge the amount to As account 
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以计帐方式付款to pay on account &$2d=q8mh  
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代理某人||为某人on ones account||on account of one #+_=(J  
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为自己计算||独立帐目on ones own account l44QB8 9  
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由某人收益并负风险on ones account and risk||for ones account and risk LcA7f'GVK  
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由某人负担for ones account||for account of one P~lU`.X}  
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按某人指示||列入某人帐户by order and for account of one V'dw=W17V  
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列入5月份帐目for May account tcl9:2/^]  
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编入某中帐项下to pass to the account of||to place to the account of G B}=  
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寄出清算书to send in an account||to send in render an account :t "_I  
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支票薄cheque book [742s]j  
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支票陈票人cheque drawer =w`uZ;l$Q  
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持票人cheque holder q o^mp  
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不记名支票cheque to bearer||bearer cheque o-l-Z|)7  
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记名支票||认人支票cheque to order Y}2Sr-@u  
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到期支票antedated cheque 8L_OH  
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未到期支票postdated cheque -z-yk~F  
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保付支票certified cheque (4ZO[Ae  
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未获兑现支票，退票returned cheque ir{ 4k  
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横线支票crossed cheque HRM-r~2:-]  
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普通横线general crossing m2l9([u=^  
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特别横线special crossing Kj3Gm>B<y  
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空白支票blank cheque >35w"a7S  
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失效支票，过期支票stale cheque ]sVWQj  
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普通支票open cheque nIfAG^?|*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount TKsP#Dt/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges * O?Yp%5NH  
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支票换现金||兑现to cash a cheque 0}`-vOLd-  
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清理票款to clear a cheque ?{`7W>G  
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保证兑现to certify a cheque p0zC(v0*  
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填写支票数额to fill up a cheque s>L
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支票上划线to cross a cheque 5<v1v
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开发支票to make out a cheque 'plUs<A  
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签发支票，开立支票to draw a cheque||to issue a cheque Tjrb.+cua  
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透支支票to overdraw a cheque Fih pp<  
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背书支票to endorse a cheque F ibZT1-k  
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请付票款||清付票款to pay a cheque||to honour a cheque >JS^yVk  
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支票退票to dishonour a cheque *.|%uf.  
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拒付支票to refuse a cheque |M5#jVXj  
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拒付支票to stop payment of a cheque `{Q'iydU  
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提示要求付款to present for payment X`Q+,tx$  
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见票即付持票人payable to bearer OmBz's
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支付指定人payable to order MAFdJ+n#  
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已过期||无效out of date||stale iD_ y@+iz  
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请给出票人R/D||refer to drawer {P~rf&Ee  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;Hk3y+&]a  
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文字与数字不一致words and figures differ NC-K`)   
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支票 /ie&uWy  
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时间已过account closed g[pU5%|"[  
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更改处应加盖印章alterations require initials .@OQ$D<  
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时间已过effects not cleared vNs%e/~vj  
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停止付款payment stopped f't.?M  
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支票毁损cheque mutilated t(*n[7e  
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汇款||寄钱to remit||to send money G`0
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寄票供取款||支票支付to send a cheque for payment tz;o6,eb  
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寄款人a remitter c%doNY9Q  
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收款人a remittee 2T2<I/")O  
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国外汇票foreign Bill 5 [~HL_u;,  
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国内汇票inland Bill  ZNw|5u^N  
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跟单汇票documentary bill HU?1>}4L  
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空头汇票accommodation bill Sn
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原始汇票original bill AJ i+JO -  
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改写||换新票据renewed bill s7 nl  
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即期汇票sight bill||bill on demand o i'iZX  
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…days after date||…days after date…日后付款 4Px|:7~wT8  
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…months after date||…months after date…月后付款 FA,n>  
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见票后…日付款…days after sight||…days sight Nut&g"u2  
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见票后…月付款…months after sight||…months sight [G8EX3  
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同组票据set of bills `$jun  
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单张汇票sola of exchange||sole of exchange bh5D}w  
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远期汇票usance bill||bill at usance :u9'ZHkZ  
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长期汇票long bill W6>t!1oO+  
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短期汇票short bill '8)kFR^9  
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逾期汇票overdue bill toGd;2rl  
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宽限日期days of grace %bTuE' `b  
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电汇telegraphic transfer （T.T） 1A'eH:$  
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邮汇postal order||postal note （Am.）||post office order||money order f@YdL6&d-  
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本票promissory note （P/N） .g}N@  
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押汇负责书||押汇保证书letter of hypothecation |*JMPg?zI  
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副保||抵押品||付属担保物collateral security &!4E3&+2m  
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担保书trust receipt||letter of indemnity kCD]  &  
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承兑||认付acceptance P\K#q%8  
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单张承兑general acceptance ?7wcv$K5  
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有条件承兑qualified acceptance RuYIG?J=/  
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附条件认付conditional acceptance Kkovp^G  
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部分认付partial acceptance   Qq.$!$