[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。   KAGq\7  
会计报表statement of account S_zE+f+ 2  
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往来帐目account current I`7[0jA~  
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现在往来帐||存款额current accout 1x]G/I*  
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销货帐account sales ^B<jMt  
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共同计算帐项joint account wp$=lU{B  
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未决帐项outstanding account 'sC{d&c  
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贷方帐项credit account||creditor account zK}.Bhj#  
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借方帐项debit account||debtor account `eA0Z:`g!  
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应付帐||应付未付帐account payable qzq>C"z\Y$  
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应收帐||应收未收帐account receivable 18~j>fN  
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新交易||新帐new account '8Yx  
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未决帐||老帐old account &#~yci2{  
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现金帐cash account -)w/nq  
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流水帐running account oo`mVRVf  
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暂记帐||未定帐suspense account X)\t=><<  
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过期帐||延滞帐overdue account||pastdue account Hh,\>= ':  
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杂项帐户sundry account H`kfI"u8  
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详细帐单||明细表detail account r"^P>8  
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呆帐bad account s+,JwV?b  
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会计项目title of account p9fx~[_5/  
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会计薄||帐薄account-book o[aRG7C  
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营业报告书||损益计算表account of budiness||business report *IfLoKS'  
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借贷细帐||交验帐account rendered *}Vg]3$4  
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明细帐account stated >E6w,Ab  
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与…银行开立一户头to open an account with VI/77  
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与…银行建立交易to keep account with PF~w$ eeQ  
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继续记帐to keep account D.su^m_1  
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与…有交易to have an account with tFn_{fCc>  
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作成会计帐||有往来帐项to make out an account with Qv~lH&jG  
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清算||清理债务to make up an account %=e^MN1  
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清洁帐目||与…停止交易to close ones account with 8Mg wXH  
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结帐to close an account bS7%%8C  
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清理未付款to ask an account||to demand an account 5d|h
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结清差额to balance the account with VYG o;  
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清算to settle an account||to liquidate an account||to square an account eU(cn8/}  
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审查帐目||监查帐目to audit an account `]F}O \H  
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检查帐目to examine an account o3C GG  
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转入A的帐户to charge the amount to As account ?LSwJ @#  
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以计帐方式付款to pay on account ,76Q*p  
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代理某人||为某人on ones account||on account of one P1_6:USBM  
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为自己计算||独立帐目on ones own account T3bYj|rh=  
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由某人收益并负风险on ones account and risk||for ones account and risk 7<0oK|~c#  
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由某人负担for ones account||for account of one EG!Nsb^,  
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按某人指示||列入某人帐户by order and for account of one Z6 fR2A~Q[  
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列入5月份帐目for May account /_Fi4wZ  
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编入某中帐项下to pass to the account of||to place to the account of QfV:&b`  
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寄出清算书to send in an account||to send in render an account $Yj4&Two<  
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支票薄cheque book xJ^pqb  
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支票陈票人cheque drawer ]t-B-(D  
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持票人cheque holder es1'z.UJ  
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不记名支票cheque to bearer||bearer cheque g7r0U6Y  
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记名支票||认人支票cheque to order pW5PF)([  
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到期支票antedated cheque yHxi^D]  
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未到期支票postdated cheque GI/4<J\  
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保付支票certified cheque C/!8NV1:4  
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未获兑现支票，退票returned cheque b*o,re)Dj  
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横线支票crossed cheque mNApFwZ  
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普通横线general crossing fSzX /r  
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特别横线special crossing P7p'j  
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空白支票blank cheque 0B[eG4 9  
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失效支票，过期支票stale cheque 'BwM{c-O"  
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普通支票open cheque +qEvz<kch  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^NTOZ0x~#
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4c=oAL  
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支票换现金||兑现to cash a cheque 
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清理票款to clear a cheque ?y{C"w!   
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保证兑现to certify a cheque tnmuCz  
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填写支票数额to fill up a cheque =#<hT s  
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支票上划线to cross a cheque %6"b< MAO  
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开发支票to make out a cheque oA~m*|  
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签发支票，开立支票to draw a cheque||to issue a cheque r<O^uz?Di  
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透支支票to overdraw a cheque ('uYA&9  
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背书支票to endorse a cheque FzpWT-jnDd  
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请付票款||清付票款to pay a cheque||to honour a cheque n/@/yJ<EFi  
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支票退票to dishonour a cheque yK?~XV:  
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拒付支票to refuse a cheque Pz|qy,  
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拒付支票to stop payment of a cheque `FJnR~d  
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提示要求付款to present for payment RaU.yCYyu  
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见票即付持票人payable to bearer TLSy+x_gX  
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支付指定人payable to order uPF yRWK  
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已过期||无效out of date||stale 4{vd6T}V!  
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请给出票人R/D||refer to drawer 4o*V12_r'4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \W}EyA  
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文字与数字不一致words and figures differ @qC:% |>  
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支票 y[|g!9Rp  
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时间已过account closed pMB=iS<E  
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更改处应加盖印章alterations require initials |f:d72{Qr  
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时间已过effects not cleared O<h#|g1  
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停止付款payment stopped 0X?fDz}jd  
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支票毁损cheque mutilated fE*I
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汇款||寄钱to remit||to send money arLl8G[  
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寄票供取款||支票支付to send a cheque for payment OZ;E&IL  
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寄款人a remitter uHro%UAd  
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收款人a remittee 4D8yb|o  
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国外汇票foreign Bill y}-S~Ov>I  
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国内汇票inland Bill m=iov2K>  
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跟单汇票documentary bill Z^`=!n-V  
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空头汇票accommodation bill 9h38`*Im;  
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原始汇票original bill YTjuSV  
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改写||换新票据renewed bill 88np/jvC{  
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即期汇票sight bill||bill on demand K?Xo3W%K  
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…days after date||…days after date…日后付款 ^Q)gsJY|I  
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…months after date||…months after date…月后付款 _czbUl  
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见票后…日付款…days after sight||…days sight K*_{Rs0P  
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见票后…月付款…months after sight||…months sight ]EVe@  
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同组票据set of bills pRiH,:\  
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单张汇票sola of exchange||sole of exchange iFwyh`Bcg  
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远期汇票usance bill||bill at usance (ifqwl62  
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长期汇票long bill s#
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短期汇票short bill n?ZL"!$  
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逾期汇票overdue bill G.-h=DT]  
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宽限日期days of grace "RV`L[(P*k  
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电汇telegraphic transfer （T.T） H)`CncB  
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邮汇postal order||postal note （Am.）||post office order||money order 7]/dg*A )C  
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本票promissory note （P/N） OYszW]UMg  
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押汇负责书||押汇保证书letter of hypothecation 9SRfjS{7  
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副保||抵押品||付属担保物collateral security kfMhw M8kP  
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担保书trust receipt||letter of indemnity LJRg>8  
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承兑||认付acceptance ]}mly`Fw  
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单张承兑general acceptance BA~a?"HS  
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有条件承兑qualified acceptance g \ErJ+i
 
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附条件认付conditional acceptance 0lX)Cl  
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部分认付partial acceptance   [leW/2i