[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。   R-8>,  
会计报表statement of account iAD'MB  
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往来帐目account current jb;!"HC  
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现在往来帐||存款额current accout &V/n!|q<H  
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销货帐account sales cV]c/*zA  
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共同计算帐项joint account C\"nlNKw  
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未决帐项outstanding account #r5IwyL  
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贷方帐项credit account||creditor account =' %r"_`}  
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借方帐项debit account||debtor account {jz?LM  
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应付帐||应付未付帐account payable Pwc)u&  
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应收帐||应收未收帐account receivable %3p~5jhm1  
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新交易||新帐new account }ACWSkWK  
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未决帐||老帐old account iakqCjV  
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现金帐cash account tjONN(K`  
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流水帐running account 1=U(ZX+u  
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暂记帐||未定帐suspense account ^)i5.o\  
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过期帐||延滞帐overdue account||pastdue account *yx5G-#?  
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杂项帐户sundry account 2il)@&^  
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详细帐单||明细表detail account G`;YB  
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呆帐bad account a9f!f %9  
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会计项目title of account 1\t#*N  
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会计薄||帐薄account-book (u_?#Pj X  
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营业报告书||损益计算表account of budiness||business report "r+v^  
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借贷细帐||交验帐account rendered V4CL%i  
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明细帐account stated xm*6I  
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与…银行开立一户头to open an account with U3 tA"X.K  
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与…银行建立交易to keep account with DQ`\HY  
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继续记帐to keep account *p.70,5,  
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与…有交易to have an account with r"hogmFD;  
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作成会计帐||有往来帐项to make out an account with #HyE-|_ C  
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清算||清理债务to make up an account RA3!k&8?#  
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清洁帐目||与…停止交易to close ones account with P>wTp)
 
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结帐to close an account m[$pj~<\  
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清理未付款to ask an account||to demand an account l}&&f8n  
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结清差额to balance the account with RA ER\9i  
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清算to settle an account||to liquidate an account||to square an account .?dYY;P  
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审查帐目||监查帐目to audit an account Xd@_:ds  
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检查帐目to examine an account "3e1 7dsY  
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转入A的帐户to charge the amount to As account g"|/^G_6S  
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以计帐方式付款to pay on account CMviR<.  
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代理某人||为某人on ones account||on account of one Cw,;>>Y_b<  
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为自己计算||独立帐目on ones own account /~}<[6ZGCY  
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由某人收益并负风险on ones account and risk||for ones account and risk Gid 6,J  
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由某人负担for ones account||for account of one RDsBO4RG  
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按某人指示||列入某人帐户by order and for account of one Qzq3{%^x_  
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列入5月份帐目for May account zOsk'ZE&  
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编入某中帐项下to pass to the account of||to place to the account of <)9dTOdd  
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寄出清算书to send in an account||to send in render an account T.GB*  
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支票薄cheque book o~tL;(sz  
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支票陈票人cheque drawer }&Kl)2:O  
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持票人cheque holder WP\kg\o  
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不记名支票cheque to bearer||bearer cheque _X?_|!;J  
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记名支票||认人支票cheque to order C3=0st$  
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到期支票antedated cheque ux^rF  
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未到期支票postdated cheque ImB5F'HI$  
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保付支票certified cheque e@O]c"  
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未获兑现支票，退票returned cheque p<D@l2vt  
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横线支票crossed cheque XkUwO ]
 
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普通横线general crossing _Hx'<%hhI  
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特别横线special crossing 8]
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空白支票blank cheque a|]deJU^  
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失效支票，过期支票stale cheque *e:I*L  
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普通支票open cheque !w/fwOo  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 'Zex/:QS  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ($UUgjv F  
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支票换现金||兑现to cash a cheque 5mL4Zq"  
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清理票款to clear a cheque ~-sG&u>  
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保证兑现to certify a cheque M djxTr^  
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填写支票数额to fill up a cheque B=r+ m
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支票上划线to cross a cheque 5w~J"P6jg  
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开发支票to make out a cheque %'X7T^uE  
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签发支票，开立支票to draw a cheque||to issue a cheque Be\@n xV[  
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透支支票to overdraw a cheque T>hm\!  
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背书支票to endorse a cheque $i!r> .Jo  
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请付票款||清付票款to pay a cheque||to honour a cheque LU@1Gol  
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支票退票to dishonour a cheque jlqSw4_  
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拒付支票to refuse a cheque g2M1zRm;  
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拒付支票to stop payment of a cheque ;"RyHow  
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提示要求付款to present for payment <7L-25 =  
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见票即付持票人payable to bearer tehWGqx)  
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支付指定人payable to order v:9'k~4)  
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已过期||无效out of date||stale Are0Nj&?
 
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请给出票人R/D||refer to drawer !tx.2m*5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds i3$G)W  
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文字与数字不一致words and figures differ 'L{pS-+6  
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支票 1r*@1y<0"  
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时间已过account closed rH\oFCzC  
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更改处应加盖印章alterations require initials ! u4eI0?R?  
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时间已过effects not cleared K05T`+N,  
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停止付款payment stopped sP=^5K`g  
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支票毁损cheque mutilated yKm6 8n^  
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汇款||寄钱to remit||to send money x7jFYC  
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寄票供取款||支票支付to send a cheque for payment 7l
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寄款人a remitter ''z]o#=^9  
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收款人a remittee Qz$nWsD  
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国外汇票foreign Bill l%2 gM7WMY  
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国内汇票inland Bill ?papk4w  
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跟单汇票documentary bill K<p Z*l  
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空头汇票accommodation bill TWfkr  
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原始汇票original bill "2 :zWh7|  
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改写||换新票据renewed bill 0eK>QZ_  
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即期汇票sight bill||bill on demand nmyDGuzk  
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…days after date||…days after date…日后付款 )Z\Zw~L  
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…months after date||…months after date…月后付款 Wo,93]  
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见票后…日付款…days after sight||…days sight \vS >jB  
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见票后…月付款…months after sight||…months sight b8Hzl!zO  
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同组票据set of bills )XoMOz  
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单张汇票sola of exchange||sole of exchange DV)NY!  
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远期汇票usance bill||bill at usance 4RH>i+)pS\  
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长期汇票long bill V`1x!
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短期汇票short bill MIN}5kc<  
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逾期汇票overdue bill _3#_6>=M  
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宽限日期days of grace '+c@U~d*7  
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电汇telegraphic transfer （T.T） S@TfZ3Go|  
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邮汇postal order||postal note （Am.）||post office order||money order B$7Cjv  
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本票promissory note （P/N） 43~v1pf{!  
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押汇负责书||押汇保证书letter of hypothecation E!>MJlA:k6  
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副保||抵押品||付属担保物collateral security 1Ve~P"w  
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担保书trust receipt||letter of indemnity 4H{$zMq8  
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承兑||认付acceptance c4s,T"H  
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单张承兑general acceptance E 5mYFVK  
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有条件承兑qualified acceptance LKZv#b[h  
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附条件认付conditional acceptance 8x8nQ*_  
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部分认付partial acceptance   \3hFb,/4k