[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。   0?nm`9v6  
会计报表statement of account F45UO%
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往来帐目account current L>EC^2\  
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现在往来帐||存款额current accout j;']L}R  
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销货帐account sales C7[CfcP A  
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共同计算帐项joint account MzsDDP+h  
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未决帐项outstanding account mmj6YQ0a  
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贷方帐项credit account||creditor account CL$mK5u  
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借方帐项debit account||debtor account E}$K&<J'-  
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应付帐||应付未付帐account payable X>#!s Lt  
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应收帐||应收未收帐account receivable t3 q0|S
  
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新交易||新帐new account m"!!)
 
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未决帐||老帐old account UUx0#D/U0C  
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现金帐cash account l\yFx  
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流水帐running account ~T')s-,l,:  
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暂记帐||未定帐suspense account P(W7,GD,k  
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过期帐||延滞帐overdue account||pastdue account |/g\N,]  
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杂项帐户sundry account e/WR\B'1  
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详细帐单||明细表detail account M[0@3"}}  
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呆帐bad account #Vanw!  
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会计项目title of account |-I[{"6q$@  
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会计薄||帐薄account-book HW{osav9  
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营业报告书||损益计算表account of budiness||business report }7vX4{Yn  
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借贷细帐||交验帐account rendered ow ~(k5k:  
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明细帐account stated 'rU [V
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与…银行开立一户头to open an account with on+ c*#  
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与…银行建立交易to keep account with &?/h#oF@\  
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继续记帐to keep account 3IZ^!J  
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与…有交易to have an account with mKPyM<Q  
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作成会计帐||有往来帐项to make out an account with $Dd IY}  
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清算||清理债务to make up an account I)]wi%  
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清洁帐目||与…停止交易to close ones account with WL7R.!P  
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结帐to close an account oJUVW"X6  
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清理未付款to ask an account||to demand an account \('8_tqI"  
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结清差额to balance the account with wZ,9~P7  
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清算to settle an account||to liquidate an account||to square an account Ajr]&H4  
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审查帐目||监查帐目to audit an account -
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检查帐目to examine an account H*!j\|v0  
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转入A的帐户to charge the amount to As account M])Y|}wv8  
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以计帐方式付款to pay on account 0 ML=]  
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代理某人||为某人on ones account||on account of one }a,j1r_Hl&  
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为自己计算||独立帐目on ones own account b{=2#J-  
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由某人收益并负风险on ones account and risk||for ones account and risk m:59f9WXA  
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由某人负担for ones account||for account of one jw
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按某人指示||列入某人帐户by order and for account of one &*B=5W;6^u  
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列入5月份帐目for May account '3O@Nxof4  
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编入某中帐项下to pass to the account of||to place to the account of ?D]4*qsIlu  
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寄出清算书to send in an account||to send in render an account oA%8k51>~K  
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支票薄cheque book wN\%b}pp  
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支票陈票人cheque drawer `[p*qsp_  
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持票人cheque holder ,)e &u1'  
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不记名支票cheque to bearer||bearer cheque &^3KF0\Q  
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记名支票||认人支票cheque to order +b"RZ:tKp  
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到期支票antedated cheque /4J2F9:f  
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未到期支票postdated cheque 0g}+%5]yg  
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保付支票certified cheque Vw.c0
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未获兑现支票，退票returned cheque  }_93}e  
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横线支票crossed cheque p?(w!O  
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普通横线general crossing [~03Z[_"/  
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特别横线special crossing v H/<!jtI  
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空白支票blank cheque ~>u]ow=  
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失效支票，过期支票stale cheque "^E/N},%u5  
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普通支票open cheque ?w'a^+H  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount qjcy{@ j  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges s`"o-w\$>  
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支票换现金||兑现to cash a cheque 3C'`c=  
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清理票款to clear a cheque PZ5BtDm  
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保证兑现to certify a cheque ;#c|ZnX  
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填写支票数额to fill up a cheque v&g(6~b_>  
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支票上划线to cross a cheque ;0*T7l  
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开发支票to make out a cheque +N0V8T%~z.  
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签发支票，开立支票to draw a cheque||to issue a cheque >XzCHtEP  
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透支支票to overdraw a cheque Bi?.w5  
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背书支票to endorse a cheque f:5(M@iO.  
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请付票款||清付票款to pay a cheque||to honour a cheque PMr {BS  
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支票退票to dishonour a cheque E<]l]?  
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拒付支票to refuse a cheque w <zO  
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拒付支票to stop payment of a cheque :b+C<Bp64r  
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提示要求付款to present for payment yO Cv-zm  
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见票即付持票人payable to bearer .v[8ie  
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支付指定人payable to order 6L@g]f|Y@  
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已过期||无效out of date||stale "El$Sat`  
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请给出票人R/D||refer to drawer k^I4z^O=-;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Eugt~j3  
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文字与数字不一致words and figures differ MO)N0{.b  
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支票 Ty\&ARjb 8  
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时间已过account closed h &9Ld:p  
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更改处应加盖印章alterations require initials w#k'RuOw5  
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时间已过effects not cleared zllY$V&<!  
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停止付款payment stopped j['Z|Am"l  
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支票毁损cheque mutilated oH!sJ&"#_  
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汇款||寄钱to remit||to send money ],R rk]1  
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寄票供取款||支票支付to send a cheque for payment \tLJ( <8  
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寄款人a remitter XLp tJ4~v  
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收款人a remittee i}ypEp  
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国外汇票foreign Bill &$jg *Kr  
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国内汇票inland Bill zMt"ST.  
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跟单汇票documentary bill  IPa08/  
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空头汇票accommodation bill xZPSoxu  
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原始汇票original bill xeo;4c#S5  
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改写||换新票据renewed bill jJ?M
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即期汇票sight bill||bill on demand W"AWhi{h  
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…days after date||…days after date…日后付款 X_+`7yCi"x  
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…months after date||…months after date…月后付款 y.JAtsxD  
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见票后…日付款…days after sight||…days sight HI#}M|4n  
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见票后…月付款…months after sight||…months sight HcUiv
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同组票据set of bills ~^$O NmI
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单张汇票sola of exchange||sole of exchange ,~X^8oY  
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远期汇票usance bill||bill at usance x
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长期汇票long bill m
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短期汇票short bill o B_c6]K  
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逾期汇票overdue bill PDREwBX  
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宽限日期days of grace 7`6n]4e  
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电汇telegraphic transfer （T.T） L;Nz\sJ  
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邮汇postal order||postal note （Am.）||post office order||money order %g5weiFM  
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本票promissory note （P/N） 2[[pd&MJZ  
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押汇负责书||押汇保证书letter of hypothecation *1ek w#
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副保||抵押品||付属担保物collateral security pJ6bX4QnDX  
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担保书trust receipt||letter of indemnity I/|) ?  
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承兑||认付acceptance UN`-;!  
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单张承兑general acceptance xh#ef=Bw  
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有条件承兑qualified acceptance +"?K00*(  
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附条件认付conditional acceptance TiCp2Rsz  
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部分认付partial acceptance   G-Sw`HHo