[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。   2EZb )&Q  
会计报表statement of account p2Zo  
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往来帐目account current 5[0 O'%$  
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现在往来帐||存款额current accout &wD;SMr<  
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销货帐account sales MrZh09y  
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共同计算帐项joint account <Utnz)  
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未决帐项outstanding account JSW ^dw&  
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贷方帐项credit account||creditor account dZi"$ g  
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借方帐项debit account||debtor account *:Z
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应付帐||应付未付帐account payable F(tx)V ~T3  
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应收帐||应收未收帐account receivable rg^'S1x|  
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新交易||新帐new account 9WyAb3d'  
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未决帐||老帐old account ,6-:VIHQ  
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现金帐cash account OCNQvF~  
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流水帐running account hDF@'G8F  
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暂记帐||未定帐suspense account <g"{Wv: h  
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过期帐||延滞帐overdue account||pastdue account {\8
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杂项帐户sundry account Zy`m!]G]80  
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详细帐单||明细表detail account 8Vr%n2M  
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呆帐bad account T;r2.Pupn  
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会计项目title of account b,7k)ND1F  
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会计薄||帐薄account-book GeH#I5y  
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营业报告书||损益计算表account of budiness||business report <:+x+4ru  
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借贷细帐||交验帐account rendered )_YX DU  
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明细帐account stated E(>=rD/+  
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与…银行开立一户头to open an account with + %<(E  
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与…银行建立交易to keep account with +}Dw3;W}m  
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继续记帐to keep account .s?L^Z^  
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与…有交易to have an account with ha]VWt%}  
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作成会计帐||有往来帐项to make out an account with `V}q-Zdy
 
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清算||清理债务to make up an account ;AG8C #_  
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清洁帐目||与…停止交易to close ones account with =9H7N]*h  
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结帐to close an account ROH|PKb7  
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清理未付款to ask an account||to demand an account 0{
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结清差额to balance the account with Yj&F;_~  
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清算to settle an account||to liquidate an account||to square an account g_;\iqxL  
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审查帐目||监查帐目to audit an account /T"+KU*
 
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检查帐目to examine an account sU=H&D99  
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转入A的帐户to charge the amount to As account C"y(5U)d  
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以计帐方式付款to pay on account M`0V~P`^  
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代理某人||为某人on ones account||on account of one R!HXhQ  
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为自己计算||独立帐目on ones own account &j;wCvE4+  
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由某人收益并负风险on ones account and risk||for ones account and risk b]e"1Y)D-  
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由某人负担for ones account||for account of one o
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按某人指示||列入某人帐户by order and for account of one 28-RC>,@}  
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列入5月份帐目for May account  8$=n j  
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编入某中帐项下to pass to the account of||to place to the account of hDDn,uzpd  
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寄出清算书to send in an account||to send in render an account y RqL9t  
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支票薄cheque book }{Pp]*I<A  
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支票陈票人cheque drawer cVv=*81\  
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持票人cheque holder Z-%\ <zT  
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不记名支票cheque to bearer||bearer cheque H*n-_{h"t  
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记名支票||认人支票cheque to order ^dWa;m]l  
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到期支票antedated cheque _;S-x  
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未到期支票postdated cheque !/b>sN}  
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保付支票certified cheque Z?q]bSIT  
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未获兑现支票，退票returned cheque @D[_}JE  
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横线支票crossed cheque )u&|_&g{}J  
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普通横线general crossing AR%4D3Dma  
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特别横线special crossing nc29j_Id  
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空白支票blank cheque n38p!oS  
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失效支票，过期支票stale cheque _.Nbt(mz  
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普通支票open cheque pU}(@oy  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tY<4%~%X  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges HWrO"b*tO  
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支票换现金||兑现to cash a cheque Sv#XIMw{,  
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清理票款to clear a cheque %XDc,AR[  
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保证兑现to certify a cheque 7IH@oMvE  
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填写支票数额to fill up a cheque k,6f &#x  
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支票上划线to cross a cheque wu!59pL  
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开发支票to make out a cheque wE>\7a*P%  
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签发支票，开立支票to draw a cheque||to issue a cheque TDKki(o=~  
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透支支票to overdraw a cheque (O?.)jEW(.  
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背书支票to endorse a cheque WIT>!|w_  
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请付票款||清付票款to pay a cheque||to honour a cheque Dlae;5D  
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支票退票to dishonour a cheque wLH>:yKUU  
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拒付支票to refuse a cheque YMcD|Kbp  
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拒付支票to stop payment of a cheque u@UMP@"#  
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提示要求付款to present for payment g`' !HGY  
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见票即付持票人payable to bearer D6Ui !  
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支付指定人payable to order ]"hFC<w  
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已过期||无效out of date||stale =JEv,ZGT3  
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请给出票人R/D||refer to drawer JN-y)L/>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds v\gLWq'  
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文字与数字不一致words and figures differ $aD VG})  
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支票 )9{0]u;9  
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时间已过account closed 6$Xzpg(o  
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更改处应加盖印章alterations require initials eCDev}  
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时间已过effects not cleared r[`9uVT/  
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停止付款payment stopped B dj!ia;H  
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支票毁损cheque mutilated }I+E\<  
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汇款||寄钱to remit||to send money ~zJbK. _
 
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寄票供取款||支票支付to send a cheque for payment .LnGL]/  
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寄款人a remitter O'p9u@kc  
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收款人a remittee oQ/E}Zk@  
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国外汇票foreign Bill %ufN8w!p  
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国内汇票inland Bill 9IdA%RM~mH  
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跟单汇票documentary bill vFzRg
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空头汇票accommodation bill >W=,j)MA  
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原始汇票original bill eH'av}   
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改写||换新票据renewed bill c)6m$5]  
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即期汇票sight bill||bill on demand ,\W 8b-Z  
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…days after date||…days after date…日后付款 6##_%PO<m  
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…months after date||…months after date…月后付款 j1Y~_  
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见票后…日付款…days after sight||…days sight '|6]_  
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见票后…月付款…months after sight||…months sight 9R!atPz9  
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同组票据set of bills Co9^OF-k  
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单张汇票sola of exchange||sole of exchange ueogaifvB  
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远期汇票usance bill||bill at usance 9 &dtd  
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长期汇票long bill >.Pnkx*  
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短期汇票short bill ~p6 V,Q  
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逾期汇票overdue bill 7uqzm  
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宽限日期days of grace f#>,1,S  
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电汇telegraphic transfer （T.T） dZl5Ic  
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邮汇postal order||postal note （Am.）||post office order||money order '`[&}R  
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本票promissory note （P/N） .<0ye_S'y  
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押汇负责书||押汇保证书letter of hypothecation dmtr*pM_  
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副保||抵押品||付属担保物collateral security >{n,L6_t  
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担保书trust receipt||letter of indemnity ;vR4XHl|  
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承兑||认付acceptance yf.~XUk^  
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单张承兑general acceptance se2!N:|R!G  
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有条件承兑qualified acceptance dm0R[[7  
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附条件认付conditional acceptance Xf]d. :  
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部分认付partial acceptance   9!\B6=r y4