[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。   8Y P7'Fz  
会计报表statement of account fD~f_Wr  
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往来帐目account current a~wlD.P  
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现在往来帐||存款额current accout 8], tGMu  
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销货帐account sales (dHil#l  
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共同计算帐项joint account 'M=V{.8U  
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未决帐项outstanding account ^ Q  
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贷方帐项credit account||creditor account dw3H9(-lp  
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借方帐项debit account||debtor account DlxL:  
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应付帐||应付未付帐account payable 9PWqoz2c  
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应收帐||应收未收帐account receivable J9q[u[QZ9O  
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新交易||新帐new account .Gn-`  
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未决帐||老帐old account 2i~zAD'  
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现金帐cash account Fg^Z g\
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流水帐running account oWV^o8& GH  
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暂记帐||未定帐suspense account a"whg~  
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过期帐||延滞帐overdue account||pastdue account FSA"U9 w<  
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杂项帐户sundry account <gjA(xT5  
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详细帐单||明细表detail account E2( {[J  
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呆帐bad account 1 2J#}|  
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会计项目title of account Usf7 AS=  
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会计薄||帐薄account-book |5#iPw_wMY  
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营业报告书||损益计算表account of budiness||business report `xi
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借贷细帐||交验帐account rendered mH5[(?  
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明细帐account stated y4`uU1=  
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与…银行开立一户头to open an account with (sL!nRw  
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与…银行建立交易to keep account with 4A\>O?\  
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继续记帐to keep account VZEDBZ x*  
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与…有交易to have an account with KXbD7N.  
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作成会计帐||有往来帐项to make out an account with IM*T+iRKqF  
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清算||清理债务to make up an account PBY^m+  
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清洁帐目||与…停止交易to close ones account with >gGdzL  
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结帐to close an account Nx^r&pr  
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清理未付款to ask an account||to demand an account '?j,oRz^T  
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结清差额to balance the account with rIo)'L$
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清算to settle an account||to liquidate an account||to square an account ua HB\Uc  
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审查帐目||监查帐目to audit an account uszH1@g'  
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检查帐目to examine an account aH+n]J] =)  
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转入A的帐户to charge the amount to As account SXx;-Ws  
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以计帐方式付款to pay on account 1KWGQJ%%s  
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代理某人||为某人on ones account||on account of one |JRaskd  
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为自己计算||独立帐目on ones own account /C"?Y'  
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由某人收益并负风险on ones account and risk||for ones account and risk 3D*vNVI  
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由某人负担for ones account||for account of one 9]^ CD
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按某人指示||列入某人帐户by order and for account of one whdoG{/
  
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列入5月份帐目for May account }8,[B50  
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编入某中帐项下to pass to the account of||to place to the account of 4~ YPLu  
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寄出清算书to send in an account||to send in render an account Wo[*P\8  
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支票薄cheque book vE=)qn=a  
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支票陈票人cheque drawer ^:F |2
 
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持票人cheque holder 4_'($FC1  
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不记名支票cheque to bearer||bearer cheque map#4\  
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记名支票||认人支票cheque to order 8p)*;Y  
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到期支票antedated cheque 3xU in  
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未到期支票postdated cheque Oi~]~+2  
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保付支票certified cheque Hve'Z,X  
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未获兑现支票，退票returned cheque !qjIhZi  
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横线支票crossed cheque }hPF
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普通横线general crossing yK #9)W-  
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特别横线special crossing Qq.ht  
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空白支票blank cheque JQtBt2  
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失效支票，过期支票stale cheque S3G9/  
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普通支票open cheque Hlr[x  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]&dU%9S  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges e;kH,fHUI3  
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支票换现金||兑现to cash a cheque C`Oc%~UkC  
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清理票款to clear a cheque gNsas:iGM  
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保证兑现to certify a cheque T;f`ND2fY  
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填写支票数额to fill up a cheque tTMYqgzUk  
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支票上划线to cross a cheque /3VSO"kcZ  
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开发支票to make out a cheque [%);N\o2Y  
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签发支票，开立支票to draw a cheque||to issue a cheque ,u:J"epM  
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透支支票to overdraw a cheque ;77# $ H8)  
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背书支票to endorse a cheque bc?\lD$$  
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请付票款||清付票款to pay a cheque||to honour a cheque >{seaih
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支票退票to dishonour a cheque u["3| `C5  
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拒付支票to refuse a cheque (mNNTMe  
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拒付支票to stop payment of a cheque s9Tp(Yr,k  
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提示要求付款to present for payment z(8:7 G  
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见票即付持票人payable to bearer ;ewqGDe'3  
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支付指定人payable to order k%|Sl>{Ir  
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已过期||无效out of date||stale <T3v|\6~H  
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请给出票人R/D||refer to drawer A =PJg!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xA&RMu&  
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文字与数字不一致words and figures differ or8`.hEHI  
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支票 &(Yv&jX  
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时间已过account closed @{X<|,W9w  
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更改处应加盖印章alterations require initials
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时间已过effects not cleared <\fB+ AZ  
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停止付款payment stopped _=\J:r|Y:  
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支票毁损cheque mutilated v|7=IJ  
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汇款||寄钱to remit||to send money na4^>:r~  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter h3`\L4b  
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收款人a remittee 1zP)~p3a  
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国外汇票foreign Bill 6]^~yby P  
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国内汇票inland Bill us7t>EMmB  
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跟单汇票documentary bill q(9S4F   
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空头汇票accommodation bill 8JFvz(SK>  
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原始汇票original bill :AYhBhitC  
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改写||换新票据renewed bill %Ek!3t  
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即期汇票sight bill||bill on demand wsEOcaie  
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…days after date||…days after date…日后付款 WdZ_^  
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…months after date||…months after date…月后付款 yBl9a-2A
 
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见票后…日付款…days after sight||…days sight Qv}TUX4  
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见票后…月付款…months after sight||…months sight H#/Hs#  
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同组票据set of bills {l9g
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单张汇票sola of exchange||sole of exchange M3VTzwuf^S  
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远期汇票usance bill||bill at usance 3jx/1VV  
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长期汇票long bill gx.\&W b  
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短期汇票short bill UB,0c)   
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逾期汇票overdue bill )4R[
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宽限日期days of grace u&Yd+');  
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电汇telegraphic transfer （T.T） 3Mq%3jX  
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邮汇postal order||postal note （Am.）||post office order||money order XzBlT( `w  
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本票promissory note （P/N） K+|0~/0  
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押汇负责书||押汇保证书letter of hypothecation 1}~ZsrF  
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副保||抵押品||付属担保物collateral security j8+>E?nm  
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担保书trust receipt||letter of indemnity n}C0gt-  
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承兑||认付acceptance TQykXZ2Yb)  
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单张承兑general acceptance h0C>z2iH  
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有条件承兑qualified acceptance 1.5R`vKn]  
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附条件认付conditional acceptance +UiJWO
 
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部分认付partial acceptance   ]TN/n%\