[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。   ~d `4W<1a  
会计报表statement of account MVd 3*  
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往来帐目account current OLup`~  
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现在往来帐||存款额current accout ;OJ0}\*iP8  
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销货帐account sales gbf=H8]  
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共同计算帐项joint account jF_I4
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未决帐项outstanding account * .VZ(wX  
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贷方帐项credit account||creditor account ;O|63  
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借方帐项debit account||debtor account 8~#Q *  
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应付帐||应付未付帐account payable 7zZ|=W?&{  
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应收帐||应收未收帐account receivable @\}36y  
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新交易||新帐new account Pp hQa!F$  
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未决帐||老帐old account JhIK$Ti  
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现金帐cash account jloyJ@ck  
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流水帐running account 7'uc;5:  
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暂记帐||未定帐suspense account ]t;5kj/  
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过期帐||延滞帐overdue account||pastdue account jMbK7 1K%  
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杂项帐户sundry account Q#KjX;No  
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详细帐单||明细表detail account 3IFU{0a`  
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呆帐bad account U2$T}/@  
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会计项目title of account 9l]IE,u  
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会计薄||帐薄account-book |e&Kg~~C  
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营业报告书||损益计算表account of budiness||business report KK</5Aw9p  
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借贷细帐||交验帐account rendered _wCSL.  
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明细帐account stated 2|BE{91  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with UlrY  
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继续记帐to keep account JK4 @  
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与…有交易to have an account with K 4BMa]/U  
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作成会计帐||有往来帐项to make out an account with s/V[tEC*z  
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清算||清理债务to make up an account k:sh:G+=$d  
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清洁帐目||与…停止交易to close ones account with 2 E^P=jU`  
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结帐to close an account _),@^^&x  
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清理未付款to ask an account||to demand an account rlD@O~P4  
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结清差额to balance the account with 3I]5DW %-  
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清算to settle an account||to liquidate an account||to square an account j2+&B9(  
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审查帐目||监查帐目to audit an account gb-n~m[y  
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检查帐目to examine an account I8m(p+Z=  
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转入A的帐户to charge the amount to As account QFMS]  
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以计帐方式付款to pay on account p?Y1^/   
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代理某人||为某人on ones account||on account of one ,W.O*vC
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为自己计算||独立帐目on ones own account ~!@a  
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由某人收益并负风险on ones account and risk||for ones account and risk Xs4`bbap  
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由某人负担for ones account||for account of one [K^RC;}nV^  
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按某人指示||列入某人帐户by order and for account of one zzM 'uo  
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列入5月份帐目for May account OfPWqNpO  
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编入某中帐项下to pass to the account of||to place to the account of C/)Xd^#  
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寄出清算书to send in an account||to send in render an account Nx~8]h1(  
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支票薄cheque book <Dl7|M  
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支票陈票人cheque drawer 23zB@aE_?1  
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持票人cheque holder Q1g@FsW&U  
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不记名支票cheque to bearer||bearer cheque woQYP ,  
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记名支票||认人支票cheque to order 2ACN5lyUS  
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到期支票antedated cheque y^?7de}  
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未到期支票postdated cheque -b8Vz}Y  
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保付支票certified cheque Jc95Ki1X  
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未获兑现支票，退票returned cheque pO[ @2tF  
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横线支票crossed cheque $C#G8Ck,  
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普通横线general crossing @lRT
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特别横线special crossing p3`ND;KQ
 
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空白支票blank cheque yY+)IU.  
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失效支票，过期支票stale cheque *mwHuGbZed  
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普通支票open cheque =:Ahg 9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5n{J}0C  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O|wu;1pQ  
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支票换现金||兑现to cash a cheque t+y$i@R:  
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清理票款to clear a cheque qM}Uk3N0  
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保证兑现to certify a cheque c$fi3O  
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填写支票数额to fill up a cheque 2yB)2n#ut  
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支票上划线to cross a cheque DN Tkv_S  
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开发支票to make out a cheque {p.D E  
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签发支票，开立支票to draw a cheque||to issue a cheque JdYmUM|K/c  
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透支支票to overdraw a cheque R k
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背书支票to endorse a cheque EuH[G_5e0  
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请付票款||清付票款to pay a cheque||to honour a cheque yLFZo"r  
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支票退票to dishonour a cheque gC/~@Z8W]  
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拒付支票to refuse a cheque Uj/m  
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拒付支票to stop payment of a cheque =P}BAJ  
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提示要求付款to present for payment Q85Y6',  
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见票即付持票人payable to bearer ^Fop/\E  
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支付指定人payable to order isF jJPe  
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已过期||无效out of date||stale Qnr7Qnb
 
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请给出票人R/D||refer to drawer bMCy=5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {K,KIj"  
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文字与数字不一致words and figures differ \v,mr|  
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支票 bdBFDg  
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时间已过account closed \J?l7mG  
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更改处应加盖印章alterations require initials [W*xPXr*  
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时间已过effects not cleared $p?TE8G  
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停止付款payment stopped EZw<)Q  
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支票毁损cheque mutilated 3mCf>qj73  
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汇款||寄钱to remit||to send money 'G|M _ e  
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寄票供取款||支票支付to send a cheque for payment !h[xeLlU  
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寄款人a remitter N#!**Q 0  
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收款人a remittee 6_
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国外汇票foreign Bill 3Gyw^_{J  
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国内汇票inland Bill +"8-)'  
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跟单汇票documentary bill =j&qat  
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空头汇票accommodation bill "u=U@1 ^  
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原始汇票original bill 3Y6W)$Q  
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改写||换新票据renewed bill YuVg/ '=  
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即期汇票sight bill||bill on demand 4w<4\zT_U}  
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…days after date||…days after date…日后付款 1*vt\,G  
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…months after date||…months after date…月后付款 H7&bUt/  
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见票后…日付款…days after sight||…days sight ?loP18S b  
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见票后…月付款…months after sight||…months sight j $Unw  
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同组票据set of bills GL-r;  
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单张汇票sola of exchange||sole of exchange l$mfsm|{:  
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远期汇票usance bill||bill at usance [t.x cO  
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长期汇票long bill ^9wQl!e ob  
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短期汇票short bill C_q@ixF{  
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逾期汇票overdue bill s+RSAyU  
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宽限日期days of grace LRa^x44  
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电汇telegraphic transfer （T.T） ?r"QJa>  
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邮汇postal order||postal note （Am.）||post office order||money order LH_rc  
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本票promissory note （P/N） Z#nPn>,q  
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押汇负责书||押汇保证书letter of hypothecation THcK,`lX@  
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副保||抵押品||付属担保物collateral security g(`m#&P>G  
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担保书trust receipt||letter of indemnity zJ9[),;7B  
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承兑||认付acceptance vvvH5NRm  
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单张承兑general acceptance `mt.=d  
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有条件承兑qualified acceptance yCt,-mz!z  
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附条件认付conditional acceptance *RpBKm&^7  
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部分认付partial acceptance   sb^%eUU])