[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。   LxWd_B  
会计报表statement of account !J@!2S9  
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往来帐目account current PrfG  
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现在往来帐||存款额current accout L{r4hL [  
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销货帐account sales zd!%7 UP  
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共同计算帐项joint account J}8p}8eF,  
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未决帐项outstanding account HYT~AO-!  
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贷方帐项credit account||creditor account q
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借方帐项debit account||debtor account 8qw{ e`c  
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应付帐||应付未付帐account payable w >2G@  
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应收帐||应收未收帐account receivable ybFxz  
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新交易||新帐new account #s\kF *  
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未决帐||老帐old account !V/\_P!I  
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现金帐cash account n4+q7  
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流水帐running account i+~BVb  
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暂记帐||未定帐suspense account M | "'`zc  
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过期帐||延滞帐overdue account||pastdue account u "k< N|.3  
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杂项帐户sundry account &V(6N%A^U  
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详细帐单||明细表detail account .lP',hn  
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呆帐bad account ,3f>-mP  
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会计项目title of account `t)9u^[<(  
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会计薄||帐薄account-book YOGj__:  
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营业报告书||损益计算表account of budiness||business report z5M6  
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借贷细帐||交验帐account rendered >&S}u\/  
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明细帐account stated AzXLlQ  
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与…银行开立一户头to open an account with MSvZ3[5Io  
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与…银行建立交易to keep account with &U|c=$!\  
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继续记帐to keep account q: FhuOP  
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与…有交易to have an account with |w{Qwf!2  
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作成会计帐||有往来帐项to make out an account with 0,ryy,2  
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清算||清理债务to make up an account ~r8 <|$;  
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清洁帐目||与…停止交易to close ones account with 1a{3k#}  
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结帐to close an account l| gi2~ %Y  
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清理未付款to ask an account||to demand an account g3NUw/]#  
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结清差额to balance the account with m- <y|3  
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清算to settle an account||to liquidate an account||to square an account VmPh''Z%-  
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审查帐目||监查帐目to audit an account R~oJ-}iYX  
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检查帐目to examine an account mv8H:T  
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转入A的帐户to charge the amount to As account a`w=0]1&*  

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以计帐方式付款to pay on account S#C-j D  
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代理某人||为某人on ones account||on account of one ,ZJ}X 9$<  
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为自己计算||独立帐目on ones own account _r3Y$^!U  
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由某人收益并负风险on ones account and risk||for ones account and risk $m GzJ4&  
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由某人负担for ones account||for account of one Q*#Lr4cm{  
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按某人指示||列入某人帐户by order and for account of one U!|)M  
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列入5月份帐目for May account qA7,txQ:  
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编入某中帐项下to pass to the account of||to place to the account of d {U%q d  
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寄出清算书to send in an account||to send in render an account r[Pp[g-J  
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支票薄cheque book _\+]/rY9o  
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支票陈票人cheque drawer =a,qRO  
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持票人cheque holder F*U(Wl=  
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不记名支票cheque to bearer||bearer cheque ,4"N7_!7  
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记名支票||认人支票cheque to order afX|R  
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到期支票antedated cheque k ?KJ8  
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未到期支票postdated cheque 5;KJ0N*-  
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保付支票certified cheque W6>t!1oO+  
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未获兑现支票，退票returned cheque _(g0$vRP~  
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横线支票crossed cheque FW8Zpr!u  
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普通横线general crossing X7-*`NI^  
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特别横线special crossing ;8PO}{rD  
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空白支票blank cheque W2rd[W  
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失效支票，过期支票stale cheque 5QK%BiDlr  
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普通支票open cheque J|{50?S{^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h(y Fr/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +&)/dHbL`]  
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支票换现金||兑现to cash a cheque (${
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清理票款to clear a cheque bvh#Q_  
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保证兑现to certify a cheque Kkovp^G  
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填写支票数额to fill up a cheque `},:dDHI  
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支票上划线to cross a cheque k0=!%f_G!  
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开发支票to make out a cheque :Ef!gpS}?R  
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签发支票，开立支票to draw a cheque||to issue a cheque nI?*[y
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透支支票to overdraw a cheque yNfj-wM  
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背书支票to endorse a cheque |)To 0Z  
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请付票款||清付票款to pay a cheque||to honour a cheque XGR63hXND  
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支票退票to dishonour a cheque G3|23G.~)(  
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拒付支票to refuse a cheque [V_
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拒付支票to stop payment of a cheque }Y.@:v j  
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提示要求付款to present for payment 3F;0a ;[  
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见票即付持票人payable to bearer Bi fI.2|  
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支付指定人payable to order E l.eK9L  
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已过期||无效out of date||stale Kg2@]J9m  
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请给出票人R/D||refer to drawer 6k,@+@]t.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Jt8M;Yk  
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文字与数字不一致words and figures differ ZPM7R3%V)z  
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支票 zXGI{P0O  
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时间已过account closed rf$[8d  
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更改处应加盖印章alterations require initials ( #je0ES  
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时间已过effects not cleared ?1]B(V9nBq  
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停止付款payment stopped 5hCfi  
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支票毁损cheque mutilated jS/$o?  
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汇款||寄钱to remit||to send money B;{sr'CP  
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寄票供取款||支票支付to send a cheque for payment iN`L*h  
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寄款人a remitter V
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收款人a remittee b;|^62  
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国外汇票foreign Bill 9=~jKl%\vJ  
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国内汇票inland Bill R?\8SdJ  
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跟单汇票documentary bill 4]8PF  
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空头汇票accommodation bill IWpUbD|kC  
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原始汇票original bill A><%"9pZ  
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改写||换新票据renewed bill cRfX  
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即期汇票sight bill||bill on demand C,z]q$4  
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…days after date||…days after date…日后付款 4-n.4j|  
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…months after date||…months after date…月后付款 !c`1~a!  
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见票后…日付款…days after sight||…days sight hP#&]W3:  
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见票后…月付款…months after sight||…months sight nBj7Q!lW  
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同组票据set of bills \^:f4Z
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单张汇票sola of exchange||sole of exchange yI;Qb7|^  
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远期汇票usance bill||bill at usance zBR]bk\  
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长期汇票long bill DQ}]'*@?  
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短期汇票short bill Tk:y>P!%a  
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逾期汇票overdue bill U|QDV16f  
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宽限日期days of grace #]'xUgcE9  
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电汇telegraphic transfer （T.T） )qIK7;  
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邮汇postal order||postal note （Am.）||post office order||money order qGqu/$bh  
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本票promissory note （P/N） ]lY9[~ v  
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押汇负责书||押汇保证书letter of hypothecation 11sW$@xs 9  
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副保||抵押品||付属担保物collateral security K;l'IN"N  
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担保书trust receipt||letter of indemnity a p~Iz
  
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承兑||认付acceptance %"zJsYQ!  
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单张承兑general acceptance @\?f77O f6  
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有条件承兑qualified acceptance N3<Jh  
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附条件认付conditional acceptance ?xZmm%JF  
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部分认付partial acceptance   s_!Z+D$K