[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。   CUo %i/R  
会计报表statement of account -Y"'=zkO  
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往来帐目account current =
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现在往来帐||存款额current accout Q~p[jQ,4wZ  
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销货帐account sales P6cc8x9g(  
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共同计算帐项joint account Cyw cJ  
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未决帐项outstanding account j4B|ktf  
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贷方帐项credit account||creditor account v9[[T6t/'  
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借方帐项debit account||debtor account !hJ% :^ xL  
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应付帐||应付未付帐account payable Z=vzF0  
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应收帐||应收未收帐account receivable \5wC&|WEB  
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新交易||新帐new account 9x~qcH%  
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未决帐||老帐old account 7Lr}Y/1=  
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现金帐cash account Ij_VO{]G'l  
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流水帐running account b (,X3x*  
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暂记帐||未定帐suspense account GA{Q6]B  
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过期帐||延滞帐overdue account||pastdue account $h Isab_  
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杂项帐户sundry account uW&P1'X  
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详细帐单||明细表detail account 4=H/-v'&  
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呆帐bad account 0VV1!g  
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会计项目title of account #]ii/Et#x  
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会计薄||帐薄account-book / Xi:k  
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营业报告书||损益计算表account of budiness||business report ~9qDmt,i  
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借贷细帐||交验帐account rendered nTSGcMI
 
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明细帐account stated 7581G$@ym  
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与…银行开立一户头to open an account with t=~5I>  
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与…银行建立交易to keep account with p/WEQ2  
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继续记帐to keep account $g#j,  
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与…有交易to have an account with cGC&O%`i,\  
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作成会计帐||有往来帐项to make out an account with SsafRK$  
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清算||清理债务to make up an account hvGb9  
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清洁帐目||与…停止交易to close ones account with -BACdX  
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结帐to close an account HI']{2p2}t  
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清理未付款to ask an account||to demand an account !e.@Xk.P6  
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结清差额to balance the account with 0_qqBL.4  
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清算to settle an account||to liquidate an account||to square an account RhbYDsG  
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审查帐目||监查帐目to audit an account @?*26}qp  
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检查帐目to examine an account .'+Tnu(5q  
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转入A的帐户to charge the amount to As account ,+,""t  
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以计帐方式付款to pay on account T
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代理某人||为某人on ones account||on account of one @(Ou
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为自己计算||独立帐目on ones own account ~;il{ym  
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由某人收益并负风险on ones account and risk||for ones account and risk id&;

 
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由某人负担for ones account||for account of one ~e ]83?  
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按某人指示||列入某人帐户by order and for account of one k1_f7_m  
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列入5月份帐目for May account zg0)9br  
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编入某中帐项下to pass to the account of||to place to the account of dilRL,  
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寄出清算书to send in an account||to send in render an account ;6U=fBp7<  
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支票薄cheque book 4nXS}bWf  
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支票陈票人cheque drawer 2}/Z.)^Q  
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持票人cheque holder SQ1.jcWW[  
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不记名支票cheque to bearer||bearer cheque tUDOL-Tv  
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记名支票||认人支票cheque to order c'vxT<8fWW  
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到期支票antedated cheque i"_)91RA  
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未到期支票postdated cheque `kpX}cKK}  
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保付支票certified cheque [V|,O'X ~  
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未获兑现支票，退票returned cheque +?w 7Nm`  
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横线支票crossed cheque %g5TU 6WP  
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普通横线general crossing 1XSA3;ZEc  
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特别横线special crossing AjKP -[  
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空白支票blank cheque I?YT
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失效支票，过期支票stale cheque iS&~oj_-%  
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普通支票open cheque K{.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 7-6Z\.-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z4A a  
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支票换现金||兑现to cash a cheque {_0Efc=7  
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清理票款to clear a cheque f{xR s-u]  
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保证兑现to certify a cheque 7Bm 18  
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填写支票数额to fill up a cheque 5 WSu  
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支票上划线to cross a cheque #DApdD9M  
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开发支票to make out a cheque W.iL!x.B@  
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签发支票，开立支票to draw a cheque||to issue a cheque fZL%H0&  
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透支支票to overdraw a cheque P1;T-.X~&  
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背书支票to endorse a cheque ^8$CpAK]M  
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请付票款||清付票款to pay a cheque||to honour a cheque Zs<}{`-  
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支票退票to dishonour a cheque [Av#Z)R  
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拒付支票to refuse a cheque zqfv|3-!}  
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拒付支票to stop payment of a cheque  e`k6YO  
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提示要求付款to present for payment #&0)kr66  
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见票即付持票人payable to bearer \}xK$$f2,  
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支付指定人payable to order dQ?4@  
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已过期||无效out of date||stale jcHs!   

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请给出票人R/D||refer to drawer W)JUMW2|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `?LQd2p  
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文字与数字不一致words and figures differ %41dVnWB^4  
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支票 9\i;zpN\  
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时间已过account closed q9o =,[  
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更改处应加盖印章alterations require initials pq_ DYG]  
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时间已过effects not cleared hnZI{2XzBE  
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停止付款payment stopped !e@G[%k  
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支票毁损cheque mutilated ?GqFtNz  
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汇款||寄钱to remit||to send money {%D!~,4Ht  
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寄票供取款||支票支付to send a cheque for payment #b\&Md|;  
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寄款人a remitter zYpIG8"o5  
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收款人a remittee RtH[OZu(8  
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国外汇票foreign Bill Na: M1Uhb  
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国内汇票inland Bill ^!k^=ST1J  
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跟单汇票documentary bill Y?%MPaN:  
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空头汇票accommodation bill Rg)\o(J  
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原始汇票original bill M_MiY|%V/K  
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改写||换新票据renewed bill %#Wg>6  
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即期汇票sight bill||bill on demand SZg+5MD;X  
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…days after date||…days after date…日后付款 mDipP  
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…months after date||…months after date…月后付款 yHQ.EZ~%  
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见票后…日付款…days after sight||…days sight *[ Wh9 ,H  
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见票后…月付款…months after sight||…months sight x0.& fCh%  
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同组票据set of bills DetBZ
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单张汇票sola of exchange||sole of exchange SZG8@ !_}7  
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远期汇票usance bill||bill at usance Aplqxvth  
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长期汇票long bill NXeo&+F  
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短期汇票short bill UeHS4cW  
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逾期汇票overdue bill wO8^|Yf  
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宽限日期days of grace 9%zR?u  
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电汇telegraphic transfer （T.T） C 2oll-kN  
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邮汇postal order||postal note （Am.）||post office order||money order gmLw.|-  
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本票promissory note （P/N） $S,
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押汇负责书||押汇保证书letter of hypothecation //LXb P3/  
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副保||抵押品||付属担保物collateral security c,D'Hl6(%  
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担保书trust receipt||letter of indemnity *JpEBtTv=5  
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承兑||认付acceptance Tu6he8Q-  
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单张承兑general acceptance kW,
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有条件承兑qualified acceptance ^mz_T+UOe  
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附条件认付conditional acceptance v5 9>  
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部分认付partial acceptance   u8W*_;%: