[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。   vs`"BQYf  
会计报表statement of account {&bjjM  
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往来帐目account current 4~bbng  
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现在往来帐||存款额current accout q3CcXYY  
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销货帐account sales !(-lY(x  
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共同计算帐项joint account Pa8E.<>  
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未决帐项outstanding account ; E!(W=]*F  
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贷方帐项credit account||creditor account re$xeq\1P?  
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借方帐项debit account||debtor account !ULU#2'1  
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应付帐||应付未付帐account payable *i=+["A  
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应收帐||应收未收帐account receivable P_[A  
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新交易||新帐new account (D?%(f  
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未决帐||老帐old account n0nvp@?7bJ  
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现金帐cash account l\?HeVk^  
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流水帐running account o9j*Yz  
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暂记帐||未定帐suspense account J0 [^hH  
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过期帐||延滞帐overdue account||pastdue account :Z}d#Rbl  
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杂项帐户sundry account yR`X3.:*]  
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详细帐单||明细表detail account NFVr$?P  
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呆帐bad account 4/z K3%J  
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会计项目title of account J'Z!`R|  
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会计薄||帐薄account-book k3pY3TA@w+  
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营业报告书||损益计算表account of budiness||business report WN5`zD$  
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借贷细帐||交验帐account rendered L.E6~Rv  
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明细帐account stated 1TOT}h5  
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与…银行开立一户头to open an account with +9tm9<
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与…银行建立交易to keep account with <kmH^viX  
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继续记帐to keep account vFz#A/1  
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与…有交易to have an account with |5;: 3K+
 
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作成会计帐||有往来帐项to make out an account with M9t`w-@_w  
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清算||清理债务to make up an account )Rlh [Y& r  
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清洁帐目||与…停止交易to close ones account with S5,y!K]C~  
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结帐to close an account ri]"a?Rm  
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清理未付款to ask an account||to demand an account g]ct6-m  
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结清差额to balance the account with ]bui"-tlK  
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清算to settle an account||to liquidate an account||to square an account ZDhl$m[m  
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审查帐目||监查帐目to audit an account 6]mFw{6qn1  
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检查帐目to examine an account n{@^ne4m  
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转入A的帐户to charge the amount to As account `\]gNn'Q  
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以计帐方式付款to pay on account xV}ybRKV  
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代理某人||为某人on ones account||on account of one 4b}94e@(N  
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为自己计算||独立帐目on ones own account 4_i6qu(4  
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由某人收益并负风险on ones account and risk||for ones account and risk o(|fapK.  
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由某人负担for ones account||for account of one vrr`^UB2  
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按某人指示||列入某人帐户by order and for account of one 2\'5LL3  
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列入5月份帐目for May account 3v
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编入某中帐项下to pass to the account of||to place to the account of bpv?$j-j  
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寄出清算书to send in an account||to send in render an account V!3.MQM  
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支票薄cheque book ~p'DPg4  
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支票陈票人cheque drawer A>OGU ^  
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持票人cheque holder wsg u# as|  
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不记名支票cheque to bearer||bearer cheque ~l@-g
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记名支票||认人支票cheque to order %w0Vf$  
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到期支票antedated cheque TzW1+DxM5  
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未到期支票postdated cheque EgY yvS)  
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保付支票certified cheque aRh1Q=^@(4  
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未获兑现支票，退票returned cheque s,2gd'  
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横线支票crossed cheque EEJsNF  
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普通横线general crossing E{-W#}#  
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特别横线special crossing "Y7 ] t:8  
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空白支票blank cheque j
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失效支票，过期支票stale cheque 8O)!{g B  
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普通支票open cheque PI~W6a7p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount y.LJ5K$&a  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ly{Q>MBM  
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支票换现金||兑现to cash a cheque #e!4njdM  
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清理票款to clear a cheque iuX82z`  
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保证兑现to certify a cheque P`^{dH$P  
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填写支票数额to fill up a cheque =!G3YZ  
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支票上划线to cross a cheque -,;Iob56
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开发支票to make out a cheque ,=9e]pQ  
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签发支票，开立支票to draw a cheque||to issue a cheque o|s JTY  
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透支支票to overdraw a cheque 0 gyg  
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背书支票to endorse a cheque JeR8Mb  
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请付票款||清付票款to pay a cheque||to honour a cheque :%dIX}F  
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支票退票to dishonour a cheque )p-B@5bb  
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拒付支票to refuse a cheque #rZk&q  
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拒付支票to stop payment of a cheque }mjJglK!N  
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提示要求付款to present for payment
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见票即付持票人payable to bearer um@RaU  
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支付指定人payable to order yA%(!v5UT  
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已过期||无效out of date||stale A/W-'%+`  
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请给出票人R/D||refer to drawer W:uIG-y~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9YMUvd,u  
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文字与数字不一致words and figures differ US+PI`  
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支票 QQKvy0?1  
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时间已过account closed WKZ9i2hcdf  
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更改处应加盖印章alterations require initials b1>%%#  
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时间已过effects not cleared A'qJke=  
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停止付款payment stopped 6a P ZW  
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支票毁损cheque mutilated FsZF>vaV  
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汇款||寄钱to remit||to send money  %"j<`  
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寄票供取款||支票支付to send a cheque for payment Os9xZ  
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寄款人a remitter t/HMJ  
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收款人a remittee qX`?4"4  
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国外汇票foreign Bill aDR<5_Yb  
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国内汇票inland Bill d
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跟单汇票documentary bill PX52a[wNDH  
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空头汇票accommodation bill eI; %/6#  
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原始汇票original bill c'&3[aa  
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改写||换新票据renewed bill [Nr6qxWg  
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即期汇票sight bill||bill on demand 8b!&TP~m1  
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…days after date||…days after date…日后付款 2!cP[Ck  
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…months after date||…months after date…月后付款 X3".  
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见票后…日付款…days after sight||…days sight G#@o6r  
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见票后…月付款…months after sight||…months sight c_x6FoE;L  
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同组票据set of bills bqFGDmu6'  
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单张汇票sola of exchange||sole of exchange 2Prr:k  
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远期汇票usance bill||bill at usance A&~G  
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长期汇票long bill F4M<5Yi  
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短期汇票short bill -i:Zi}f  
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逾期汇票overdue bill {vx{H
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宽限日期days of grace Z`o}xV  
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电汇telegraphic transfer （T.T） '=G4R{  
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邮汇postal order||postal note （Am.）||post office order||money order LUna stA^  
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本票promissory note （P/N） _Fe
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押汇负责书||押汇保证书letter of hypothecation 1u:OzyJy  
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副保||抵押品||付属担保物collateral security 8c3`IIzAS  
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担保书trust receipt||letter of indemnity %0YwaxXPn7  
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承兑||认付acceptance "G)-:!H  
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单张承兑general acceptance oL1m<cQo9  
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有条件承兑qualified acceptance vRp =L54z  
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附条件认付conditional acceptance T3u%V_  
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部分认付partial acceptance   Tm-Nz7U^^