[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。   bZXlJa`'S  
会计报表statement of account BJIFl!w  
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往来帐目account current [)k2=67  
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现在往来帐||存款额current accout 6>lW5U^yA\  
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销货帐account sales 5IO3 %p?  
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共同计算帐项joint account _[0I^o  
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未决帐项outstanding account _&=9Ke
  
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贷方帐项credit account||creditor account J:[3;Z  
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借方帐项debit account||debtor account ~(M*6b  
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应付帐||应付未付帐account payable iAg}pwU  
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应收帐||应收未收帐account receivable pM,#wYL  
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新交易||新帐new account QZz&1n  
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未决帐||老帐old account @i\7k(9:A  
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现金帐cash account eNH
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流水帐running account IwOfZuS
 
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暂记帐||未定帐suspense account rGGS]^  
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过期帐||延滞帐overdue account||pastdue account |)~Ex 9%ev  
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杂项帐户sundry account 9@JlaY)0  
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详细帐单||明细表detail account tj`tLYOZ@-  
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呆帐bad account +d|:s  
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会计项目title of account @2)t#~Wc4h  
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会计薄||帐薄account-book aUsul'e;M  
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营业报告书||损益计算表account of budiness||business report Gs
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借贷细帐||交验帐account rendered H8(0.IR  
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明细帐account stated `</=AY>  
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与…银行开立一户头to open an account with a>;3 j  
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与…银行建立交易to keep account with dXf]G6  
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继续记帐to keep account u&?yPR  
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与…有交易to have an account with Zpn*XG  
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作成会计帐||有往来帐项to make out an account with d=xI   
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清算||清理债务to make up an account >uP{9kDm  
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清洁帐目||与…停止交易to close ones account with mlsvP%[f.  
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结帐to close an account EDPI*@>  
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清理未付款to ask an account||to demand an account h^[ppc{Z  
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结清差额to balance the account with ino7!T`  
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清算to settle an account||to liquidate an account||to square an account ^)%wq@Hi  
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审查帐目||监查帐目to audit an account wFoR,oXtL/  
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检查帐目to examine an account 7Da^Jv k  
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转入A的帐户to charge the amount to As account [w#x5Xs
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以计帐方式付款to pay on account [<3Q$*Ew  
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代理某人||为某人on ones account||on account of one |]]pHC_/W  
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为自己计算||独立帐目on ones own account >/OXC+=^4  
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由某人收益并负风险on ones account and risk||for ones account and risk e&a[k  
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由某人负担for ones account||for account of one WY.\<$7  
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按某人指示||列入某人帐户by order and for account of one uK&wS#uY  
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列入5月份帐目for May account {i7Fu+xZj  
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编入某中帐项下to pass to the account of||to place to the account of f!R^;'a  
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寄出清算书to send in an account||to send in render an account jiB>.te  
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支票薄cheque book Z-sN4fr a  

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支票陈票人cheque drawer G|Yp<W%o  
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持票人cheque holder `::(jW.KO  
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不记名支票cheque to bearer||bearer cheque AiHDoV+-  
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记名支票||认人支票cheque to order k49n9EX  
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到期支票antedated cheque 28qWC~/9  
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未到期支票postdated cheque *z:lq2"G  
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保付支票certified cheque &IPK5o,  
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未获兑现支票，退票returned cheque {_N(S]Z  
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横线支票crossed cheque +A3\Hj&W  
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普通横线general crossing n{NgtH\V  
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特别横线special crossing y(BLin!O.  
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空白支票blank cheque oa|*-nw  
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失效支票，过期支票stale cheque rSCX$ @@F  
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普通支票open cheque W
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^moIMFl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]Y! Vyn  
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支票换现金||兑现to cash a cheque !sWB
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清理票款to clear a cheque l~c>jm8.  
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保证兑现to certify a cheque RL8wSK  
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填写支票数额to fill up a cheque '~a$f;: Dv  
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支票上划线to cross a cheque _3>zi.J/  
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开发支票to make out a cheque y5h[^K3  
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签发支票，开立支票to draw a cheque||to issue a cheque ^2@~AD`&h  
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透支支票to overdraw a cheque ! .}{ f;Ls  
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背书支票to endorse a cheque X pwom'  
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请付票款||清付票款to pay a cheque||to honour a cheque r U5'hK  
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支票退票to dishonour a cheque =Y[Ae7e  
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拒付支票to refuse a cheque rg
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拒付支票to stop payment of a cheque "-%H</  
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提示要求付款to present for payment YvX I  
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见票即付持票人payable to bearer t;3.;  
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支付指定人payable to order -&}E:zoe  
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已过期||无效out of date||stale !4:,,!T  
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请给出票人R/D||refer to drawer u7d]%<~'$F  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds l.$#IE  
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文字与数字不一致words and figures differ nmr>Aj8[  
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支票 ZtVa*xl  
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时间已过account closed }^muAr  
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更改处应加盖印章alterations require initials zKNk(/y  
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时间已过effects not cleared )c/] 8KU  
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停止付款payment stopped 7nmo p7  
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支票毁损cheque mutilated cc[w%jlA#  
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汇款||寄钱to remit||to send money jKzjTn9{E  
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寄票供取款||支票支付to send a cheque for payment o#i{/#oF  
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寄款人a remitter xk/(|f{L  
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收款人a remittee ydt1ED0Q-  
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国外汇票foreign Bill DsoF4&>g[B  
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国内汇票inland Bill |s:!LU&OL\  
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跟单汇票documentary bill 7$'ja  
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空头汇票accommodation bill V|7 cdX#H  
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原始汇票original bill u>BR WN  
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改写||换新票据renewed bill s SDBl~g  
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即期汇票sight bill||bill on demand mwt3EV5  
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…days after date||…days after date…日后付款 n}"MF> zDK  
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…months after date||…months after date…月后付款 @ Fu|et  
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见票后…日付款…days after sight||…days sight |g~.]2az  
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见票后…月付款…months after sight||…months sight ~MOIrF  
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同组票据set of bills YtFtU;{  
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单张汇票sola of exchange||sole of exchange _di[P
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远期汇票usance bill||bill at usance o]@?QAu  
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长期汇票long bill kIyif7  
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短期汇票short bill Vf0m7BJc3  
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逾期汇票overdue bill dW6sA65<Y  
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宽限日期days of grace jx J5F3d  
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电汇telegraphic transfer （T.T） 51xiX90D  
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邮汇postal order||postal note （Am.）||post office order||money order  (cx Q<5  
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本票promissory note （P/N） !ap}+_IA7^  
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押汇负责书||押汇保证书letter of hypothecation Cs))9'cD]  
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副保||抵押品||付属担保物collateral security ew?4;  
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担保书trust receipt||letter of indemnity QWcQtM  
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承兑||认付acceptance a5caryZ"z  
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单张承兑general acceptance a@!(o  )>  

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有条件承兑qualified acceptance 2ci[L:U  
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附条件认付conditional acceptance B`|f"+.  
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部分认付partial acceptance   sKCYGt$