[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。   `8I&7c  
会计报表statement of account %^8^yZz  
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往来帐目account current u&9 r2R959  
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现在往来帐||存款额current accout ]ZoD'-,  
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销货帐account sales PZm:T+5H  
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共同计算帐项joint account "F}'~HWZp  
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未决帐项outstanding account i:cXwQG}B  
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贷方帐项credit account||creditor account Kv rX{F=  
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借方帐项debit account||debtor account [F*4EGB  
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应付帐||应付未付帐account payable I"t(%2*q  
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应收帐||应收未收帐account receivable )$&dg2[  
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新交易||新帐new account c=;:R0_'t  
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未决帐||老帐old account .,i(2^  
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现金帐cash account enTW0U}  
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流水帐running account IF +i3#$  
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暂记帐||未定帐suspense account 68iV/7  
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过期帐||延滞帐overdue account||pastdue account axk"^gps  
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杂项帐户sundry account 2T)sXBu  
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详细帐单||明细表detail account SMf+qiM-E  
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呆帐bad account W0zbxJKjd  
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会计项目title of account }#v{`Sn%^C  
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会计薄||帐薄account-book zTD@  
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营业报告书||损益计算表account of budiness||business report #*c F8NV-  
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借贷细帐||交验帐account rendered Sg] J7;]  
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明细帐account stated DJQglt}~  
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与…银行开立一户头to open an account with eeUp 1g  
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与…银行建立交易to keep account with #^&jW  
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继续记帐to keep account ~E=\t9r  
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与…有交易to have an account with >&H~nGP.  
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作成会计帐||有往来帐项to make out an account with MFg'YA2 /  
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清算||清理债务to make up an account I}v]Zm9  
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清洁帐目||与…停止交易to close ones account with $Kq<W{H3ut  
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结帐to close an account XKq@]=\F  
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清理未付款to ask an account||to demand an account DMkhbo&+  
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结清差额to balance the account with C(]'&~}(  
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清算to settle an account||to liquidate an account||to square an account "g `nsk  
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审查帐目||监查帐目to audit an account F^'v{ @C  
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检查帐目to examine an account 55hyV{L%  
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转入A的帐户to charge the amount to As account 797X71>   
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以计帐方式付款to pay on account e}Q>\t45  
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代理某人||为某人on ones account||on account of one v[D&L_   
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为自己计算||独立帐目on ones own account 1#D<ZN  
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由某人收益并负风险on ones account and risk||for ones account and risk jvO3_Zt9
 
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由某人负担for ones account||for account of one K_##- 6>  
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按某人指示||列入某人帐户by order and for account of one 4OEKx|:5n  
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列入5月份帐目for May account leIy|K>\m  
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编入某中帐项下to pass to the account of||to place to the account of ~T&% VvI  
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寄出清算书to send in an account||to send in render an account Q,n4i@E  
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支票薄cheque book TC@bL<1  
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支票陈票人cheque drawer I)rGOda{  
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持票人cheque holder wH#-mu#Yl<  
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不记名支票cheque to bearer||bearer cheque & L3UlL  
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记名支票||认人支票cheque to order <g*.p@o  
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到期支票antedated cheque FXeV6zfrE  
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未到期支票postdated cheque n'ehB%"  
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保付支票certified cheque V8\$`NEP  
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未获兑现支票，退票returned cheque 6#fOCr;f7  
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横线支票crossed cheque 9e-*JYF]C  
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普通横线general crossing cJSVT8  
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特别横线special crossing pn|p
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空白支票blank cheque p "/(>8  
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失效支票，过期支票stale cheque =d}gv6v2S  
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普通支票open cheque yI3Q|731)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gW'P`Oxw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N[0 xqQ  
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支票换现金||兑现to cash a cheque 5ze`IY  
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清理票款to clear a cheque caGML|DeI  
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保证兑现to certify a cheque ?H y%ULk  
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填写支票数额to fill up a cheque Ko1AaX(I'+  
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支票上划线to cross a cheque hO^& 0
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开发支票to make out a cheque >W>##vK  
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签发支票，开立支票to draw a cheque||to issue a cheque Gojl0 ?  
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透支支票to overdraw a cheque HF*j`}  
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背书支票to endorse a cheque )p^m}N 6M]  
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请付票款||清付票款to pay a cheque||to honour a cheque skk-.9  
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支票退票to dishonour a cheque 3S[w'  
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拒付支票to refuse a cheque :NwMb^>  
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拒付支票to stop payment of a cheque 91-P)%?  
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提示要求付款to present for payment '_q: vj X  
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见票即付持票人payable to bearer Fpj6Atk  
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支付指定人payable to order 6MLN>)t  
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已过期||无效out of date||stale jjS{q ,bo  
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请给出票人R/D||refer to drawer {Y3_I\H8{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U/1[~429  
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文字与数字不一致words and figures differ <FUqD0sQ  
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支票 PBxK >a  
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时间已过account closed H y.3ccZ0  
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更改处应加盖印章alterations require initials s0XRL1kWr  
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时间已过effects not cleared Y2=Brtc[@  
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停止付款payment stopped V 9QvQA r  
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支票毁损cheque mutilated i">z8?qF  
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汇款||寄钱to remit||to send money E+^} B/"  
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寄票供取款||支票支付to send a cheque for payment r'9=
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寄款人a remitter T4Ho
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收款人a remittee +]S;U&vQ  
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国外汇票foreign Bill <D;H}ef  
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国内汇票inland Bill H z3 S^o7  
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跟单汇票documentary bill DX%8.@  
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空头汇票accommodation bill ];b!*Z  
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原始汇票original bill #hE3~+i  
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改写||换新票据renewed bill .z-^Ga*  
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即期汇票sight bill||bill on demand Y3MR:{}  
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…days after date||…days after date…日后付款 bJ,=yB+0  
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…months after date||…months after date…月后付款 3Ibt'$dK  
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见票后…日付款…days after sight||…days sight /"
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见票后…月付款…months after sight||…months sight L%s4snE  
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同组票据set of bills jVFRqT%  
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单张汇票sola of exchange||sole of exchange u FYQ^  
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远期汇票usance bill||bill at usance Z=t#*"J  
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长期汇票long bill yE| }
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短期汇票short bill g@6X|W5,J  
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逾期汇票overdue bill O7'^*"S  
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宽限日期days of grace ; 7v7V  
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电汇telegraphic transfer （T.T） rRG\:<a  
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邮汇postal order||postal note （Am.）||post office order||money order @?cXa: tX  
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本票promissory note （P/N） !#4HGjPI  
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押汇负责书||押汇保证书letter of hypothecation Yl~?MOk  
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副保||抵押品||付属担保物collateral security O+Lb***b"  
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担保书trust receipt||letter of indemnity (5D Gs_>  
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承兑||认付acceptance kt0{-\ p  
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单张承兑general acceptance *P\_:>bV(  
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有条件承兑qualified acceptance [qMO7enu#  
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附条件认付conditional acceptance k3.p@8@:  
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部分认付partial acceptance   jz7
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