[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。   _[%2QwAUj*  
会计报表statement of account 80J87\)  
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往来帐目account current .+ezcG4q  
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现在往来帐||存款额current accout aMv?D(Meb  
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销货帐account sales D;?
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共同计算帐项joint account h2S!<  
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未决帐项outstanding account Tumv0=q4wd  
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贷方帐项credit account||creditor account 7C;oMh5  
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借方帐项debit account||debtor account nu(;yIRP  
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应付帐||应付未付帐account payable isBtJ7\Sc  
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应收帐||应收未收帐account receivable ?8U#,qq#`  
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新交易||新帐new account ayGcc`  
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未决帐||老帐old account Cg8
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现金帐cash account fEo5j`}  
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流水帐running account )FdS;]  
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暂记帐||未定帐suspense account Zxw cqN  
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过期帐||延滞帐overdue account||pastdue account B"Ma<"HU  
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杂项帐户sundry account f6,?Yex8B  
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详细帐单||明细表detail account GYt|[GC  
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呆帐bad account 7>V*gV?v  
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会计项目title of account 6 b1 AIs8  
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会计薄||帐薄account-book ?j;,:n  
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营业报告书||损益计算表account of budiness||business report iv ~<me0F  
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借贷细帐||交验帐account rendered 3UX6Y]E3  
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明细帐account stated mpNS}n6  
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与…银行开立一户头to open an account with v,kvLjqt
 
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与…银行建立交易to keep account with jp7cPpk:LG  
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继续记帐to keep account ffMk.Sq
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与…有交易to have an account with %NDr5E^cc  
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作成会计帐||有往来帐项to make out an account with )nG

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清算||清理债务to make up an account ME66B
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清洁帐目||与…停止交易to close ones account with RT(ejkLZm  
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结帐to close an account z+{xW7  
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清理未付款to ask an account||to demand an account 9o4h~Imu  
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结清差额to balance the account with ia (&$a8X  
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清算to settle an account||to liquidate an account||to square an account 7X)4ec9H\  
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审查帐目||监查帐目to audit an account rHi4Pw{L  
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检查帐目to examine an account {5fL!`6w  
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转入A的帐户to charge the amount to As account ` Z/ MQ  
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以计帐方式付款to pay on account ExMd$`gW  
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代理某人||为某人on ones account||on account of one +,]VXH<y  
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为自己计算||独立帐目on ones own account Ndmw/ae  
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由某人收益并负风险on ones account and risk||for ones account and risk hu1ZckIw?  
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由某人负担for ones account||for account of one ~@)s)K  
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按某人指示||列入某人帐户by order and for account of one mU~&oU  
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列入5月份帐目for May account =Xg/[J%  
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编入某中帐项下to pass to the account of||to place to the account of R&BWCC{  
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寄出清算书to send in an account||to send in render an account F>3 o0ke}  
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支票薄cheque book ,[t?$Cy;  
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支票陈票人cheque drawer $A-X3d;'\/  
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持票人cheque holder 7s#8-i  

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不记名支票cheque to bearer||bearer cheque 16Jq*hKU  
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记名支票||认人支票cheque to order 'QxJU$  
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到期支票antedated cheque R-9o3TPa  
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未到期支票postdated cheque V){Io_"  
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保付支票certified cheque 7xv9v1['  

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未获兑现支票，退票returned cheque DE?k|Get2  
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横线支票crossed cheque xh$yXP0/  
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普通横线general crossing qvB{vU  
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特别横线special crossing qe{;EH*  
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空白支票blank cheque _Ffg"xoC  
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失效支票，过期支票stale cheque .,xyE--;d  
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普通支票open cheque \DS*G7.A+&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (9I(e^@]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges xw}yl4WT{  
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支票换现金||兑现to cash a cheque 1bQO:n):~  
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清理票款to clear a cheque 9)W3\I>U-  
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保证兑现to certify a cheque yjL+1_"B  
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填写支票数额to fill up a cheque [?I<$f"  
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支票上划线to cross a cheque N s0,Z#Z+  
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开发支票to make out a cheque ;UTM9.o[  
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签发支票，开立支票to draw a cheque||to issue a cheque f^1J_}cL  
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透支支票to overdraw a cheque <
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背书支票to endorse a cheque j
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请付票款||清付票款to pay a cheque||to honour a cheque tNr'@ls  
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支票退票to dishonour a cheque K:'^f? P  
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拒付支票to refuse a cheque |E?r+]  
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拒付支票to stop payment of a cheque zJy=1r  
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提示要求付款to present for payment <(>t"<  
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见票即付持票人payable to bearer _?O'A"  
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支付指定人payable to order 1}la )lC  
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已过期||无效out of date||stale <9X@\uvU.<  
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请给出票人R/D||refer to drawer _x(hlHFk  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -W^{)%4g
 
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文字与数字不一致words and figures differ ![K\)7iKo  
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支票 N8Rq7i3F?a  
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时间已过account closed (K=0c6M3=  
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更改处应加盖印章alterations require initials 6vbKKn`ST  
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时间已过effects not cleared 8d5#vm  

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停止付款payment stopped V WZpEi  
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支票毁损cheque mutilated HI|egf @  
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汇款||寄钱to remit||to send money 4dFr~ {  
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寄票供取款||支票支付to send a cheque for payment TM6wjHFm  
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寄款人a remitter ]'xci"qV`  
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收款人a remittee j7&#R+f  
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国外汇票foreign Bill ]_B<K5  
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国内汇票inland Bill i695P}J2  
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跟单汇票documentary bill *c4OhMU(  
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空头汇票accommodation bill 4qDO(YWf  
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原始汇票original bill [p'2#Et  
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改写||换新票据renewed bill 3"Oipt+  
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即期汇票sight bill||bill on demand dY$nw  
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…days after date||…days after date…日后付款 Oi|cTZ@A-  
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…months after date||…months after date…月后付款 /z^v%l  
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见票后…日付款…days after sight||…days sight kPy7e~  
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见票后…月付款…months after sight||…months sight $H@
  
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同组票据set of bills E5S(1Z}]p{  
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单张汇票sola of exchange||sole of exchange ? -&k?I  
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远期汇票usance bill||bill at usance of7'?]w  
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长期汇票long bill aTHf+;  
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短期汇票short bill E}w5.1  
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逾期汇票overdue bill v^/<2/E"?4  
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宽限日期days of grace &>.QDO  
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电汇telegraphic transfer （T.T） KvPLA{  
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邮汇postal order||postal note （Am.）||post office order||money order kSge4?&  
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本票promissory note （P/N） iH>JR[A  
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押汇负责书||押汇保证书letter of hypothecation _wg~5'w8  
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副保||抵押品||付属担保物collateral security \8{Tj54NA  
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担保书trust receipt||letter of indemnity w3fD6$  
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承兑||认付acceptance g*9&3ov  
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单张承兑general acceptance 4^6Oh#p0
 
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有条件承兑qualified acceptance 2<2a3'pG  
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附条件认付conditional acceptance 4uVyf^f\]f  
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部分认付partial acceptance   ,5sv;