[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。   4CdST3  
会计报表statement of account ^^m3 11=  
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往来帐目account current ncy?w e  
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现在往来帐||存款额current accout UVIR P#  
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销货帐account sales w'-J24>=  
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共同计算帐项joint account '/@]V  
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未决帐项outstanding account DwL4?
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贷方帐项credit account||creditor account wv~?<DF
 
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借方帐项debit account||debtor account 0qV"R7TW  
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应付帐||应付未付帐account payable `i
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应收帐||应收未收帐account receivable #n[1%8l,  
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新交易||新帐new account (M5{y`Kk  
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未决帐||老帐old account l^F%fIRp)  
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现金帐cash account Snh B$DG  
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流水帐running account #()u=)
 
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暂记帐||未定帐suspense account 4[S0~O{r  
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过期帐||延滞帐overdue account||pastdue account -bamNw>|  
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杂项帐户sundry account btfjmR< Tp  
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详细帐单||明细表detail account [U]ouh)  
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呆帐bad account r~sx ]=/  
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会计项目title of account Q}J'S5%  
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会计薄||帐薄account-book n.{+\M6k  
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营业报告书||损益计算表account of budiness||business report D&{7Av  
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借贷细帐||交验帐account rendered |kwkikGQS  
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明细帐account stated h^P>,dy0  
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与…银行开立一户头to open an account with e!wS"[,  
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与…银行建立交易to keep account with wX6VapFboI  
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继续记帐to keep account AW8"@  
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与…有交易to have an account with v/]Bo[a  
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作成会计帐||有往来帐项to make out an account with bA-=au?o5  
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清算||清理债务to make up an account VVdgNT|}W  
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清洁帐目||与…停止交易to close ones account with H&6
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结帐to close an account S]Gw}d]4  
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清理未付款to ask an account||to demand an account $4`RJ{ZJw]  
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结清差额to balance the account with {A4"KX(U  
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清算to settle an account||to liquidate an account||to square an account b1>%%#  
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审查帐目||监查帐目to audit an account GLA,,i'i9  
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检查帐目to examine an account Wx"bW ICc  
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转入A的帐户to charge the amount to As account .:c^G[CQ^9  
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以计帐方式付款to pay on account /ocd
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代理某人||为某人on ones account||on account of one vk+TWf  
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为自己计算||独立帐目on ones own account z>NRvx0  
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由某人收益并负风险on ones account and risk||for ones account and risk Yd lXMddE  
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由某人负担for ones account||for account of one MuYr?1<q  
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按某人指示||列入某人帐户by order and for account of one V;
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列入5月份帐目for May account rE[*iq,#  
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编入某中帐项下to pass to the account of||to place to the account of c[?S}u|['  
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寄出清算书to send in an account||to send in render an account H:4r6-{  
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支票薄cheque book #Qc[W +%  
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支票陈票人cheque drawer fXvJ 3w(  
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持票人cheque holder 3\|e
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不记名支票cheque to bearer||bearer cheque -7TT6+H)  
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记名支票||认人支票cheque to order :)t1>y>3  
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到期支票antedated cheque jL^zS XQB  
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未到期支票postdated cheque cgc|G  
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保付支票certified cheque F=Z|Ji#  
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未获兑现支票，退票returned cheque #JYv1F  
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横线支票crossed cheque ]}i_NqW)  
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普通横线general crossing i|*(vH&D.  
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特别横线special crossing J1YP-:  
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空白支票blank cheque 1&ZG6#16q  
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失效支票，过期支票stale cheque l6:k|hrm;  
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普通支票open cheque 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount K8XXO"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \vT0\1:|i  
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支票换现金||兑现to cash a cheque 67+ K ?!,  
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清理票款to clear a cheque usZmf=p-r  
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保证兑现to certify a cheque !sfO
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填写支票数额to fill up a cheque @2v L'6  
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支票上划线to cross a cheque hzg&OW=:  
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开发支票to make out a cheque '!]ry<  
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签发支票，开立支票to draw a cheque||to issue a cheque *LOpbf  
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透支支票to overdraw a cheque kLU$8L  
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背书支票to endorse a cheque vg&Dr  
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请付票款||清付票款to pay a cheque||to honour a cheque D+lzISp~e  
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支票退票to dishonour a cheque eu@hmR8T  
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拒付支票to refuse a cheque ivYHq#b59  
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拒付支票to stop payment of a cheque ukHSHsR  
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提示要求付款to present for payment bRT1~)  
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见票即付持票人payable to bearer )#n0~7 &  
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支付指定人payable to order RAYDl=}  
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已过期||无效out of date||stale K>iM6Uv  
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请给出票人R/D||refer to drawer c<-F_+[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *'4+kj7>  
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文字与数字不一致words and figures differ 6-#<*Pg  
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支票 g} \$9  
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时间已过account closed {=mf/3.r  
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更改处应加盖印章alterations require initials  h0}r#L  
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时间已过effects not cleared
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停止付款payment stopped ~nYp*t C'  
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支票毁损cheque mutilated r\nKJdh;ka  
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汇款||寄钱to remit||to send money H'2&
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寄票供取款||支票支付to send a cheque for payment <X@XbM  
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寄款人a remitter st~ 1[in  
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收款人a remittee R"@J*\;$T  
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国外汇票foreign Bill E k'~i  
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国内汇票inland Bill rq#8
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跟单汇票documentary bill ]oOSL=~c  
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空头汇票accommodation bill !4;A"B(  
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原始汇票original bill 5(9SIj^O  
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改写||换新票据renewed bill ^Om0~)"q  
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即期汇票sight bill||bill on demand c#)!-5E~H  
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…days after date||…days after date…日后付款 U-~6<\Mf  
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…months after date||…months after date…月后付款 dM-qd`
  
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见票后…日付款…days after sight||…days sight TT YM!+T  
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见票后…月付款…months after sight||…months sight VtTTvP3  
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同组票据set of bills TTDcVG_}  
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单张汇票sola of exchange||sole of exchange )7aUDsu>4  
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远期汇票usance bill||bill at usance B5A/Iv)2  
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长期汇票long bill u# TNW.  
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短期汇票short bill 7^oO N+=d  
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逾期汇票overdue bill >fq]c  
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宽限日期days of grace /Kd9UQU  
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电汇telegraphic transfer （T.T） @zCp/fo3  
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邮汇postal order||postal note （Am.）||post office order||money order "- ?uB Mz  
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本票promissory note （P/N） z 0}JiWR  
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押汇负责书||押汇保证书letter of hypothecation )z_5I (?&  
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副保||抵押品||付属担保物collateral security 4c]=kbGW  
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担保书trust receipt||letter of indemnity q&kG>  
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承兑||认付acceptance 0JXXJ:dB  
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单张承兑general acceptance 6n:oEXM>  
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有条件承兑qualified acceptance }a"
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附条件认付conditional acceptance pM-mZ/?  
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部分认付partial acceptance   7?ILmYBw