[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。   edL2ax  
会计报表statement of account 0nt@}\j  
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往来帐目account current J1w[gf]J  
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现在往来帐||存款额current accout /r7xA}se^  
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销货帐account sales &{j!!LL  
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共同计算帐项joint account ]wid;<  
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未决帐项outstanding account )WoH>D  
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贷方帐项credit account||creditor account zQ+Mu^|u+  
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借方帐项debit account||debtor account EV( F!&  
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应付帐||应付未付帐account payable 6Amt75RY  
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应收帐||应收未收帐account receivable 1 iox0  
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新交易||新帐new account eKOEOm+  
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未决帐||老帐old account 6:(s8e  
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现金帐cash account L;0 NR(b!  
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流水帐running account kTH""h{  
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暂记帐||未定帐suspense account &pY'  
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过期帐||延滞帐overdue account||pastdue account W(]A^C=/  
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杂项帐户sundry account {#kCqjWG  
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详细帐单||明细表detail account PPl o0R  
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呆帐bad account I\TSVJk^Xi  
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会计项目title of account ;SE*En  
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会计薄||帐薄account-book B:X%k/{  
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营业报告书||损益计算表account of budiness||business report Pd+*syOM  
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借贷细帐||交验帐account rendered &jY| :Fe  
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明细帐account stated .tKBmq0xo"  
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与…银行开立一户头to open an account with 1Du5Z9AM  
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与…银行建立交易to keep account with aAe`o2Xs  
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继续记帐to keep account /fUdb=!Z  
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与…有交易to have an account with z2{y<a9;?  
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作成会计帐||有往来帐项to make out an account with ]&H"EHC<$  
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清算||清理债务to make up an account /ojx$Um  
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清洁帐目||与…停止交易to close ones account with k62s|VeU  
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结帐to close an account FR
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清理未付款to ask an account||to demand an account ]e),#_M  
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结清差额to balance the account with '*L6@e#U  
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清算to settle an account||to liquidate an account||to square an account $ c-O+~  
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account `1P|<V
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转入A的帐户to charge the amount to As account &*"*b\  
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以计帐方式付款to pay on account G\F>*  
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代理某人||为某人on ones account||on account of one gIz!~I_U  
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为自己计算||独立帐目on ones own account JMt*GFd  
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由某人收益并负风险on ones account and risk||for ones account and risk ,k~' S~w.  
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由某人负担for ones account||for account of one PlH~um[ J  
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按某人指示||列入某人帐户by order and for account of one T 'c39  

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列入5月份帐目for May account >-N(o2j3  
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编入某中帐项下to pass to the account of||to place to the account of 3<W
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寄出清算书to send in an account||to send in render an account =w+8q1!o  
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支票薄cheque book
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支票陈票人cheque drawer BJUj#s0$  
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持票人cheque holder To>,8E+GAb  
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不记名支票cheque to bearer||bearer cheque `?Q p>t  
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记名支票||认人支票cheque to order Gf\h7)T\  
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到期支票antedated cheque 3>1^$0iq  
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未到期支票postdated cheque \Vf:/9^  
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保付支票certified cheque C")genMH  
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未获兑现支票，退票returned cheque U0_^6zd_
 
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横线支票crossed cheque ls@]%pz.1d  
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普通横线general crossing Tzex\]fw  
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特别横线special crossing rR.It,,  
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空白支票blank cheque |ri)-Bk ,  
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失效支票，过期支票stale cheque aas.-NT  
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普通支票open cheque ,L/x\_28  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Vx_33";S\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X$Vi=fvt  
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支票换现金||兑现to cash a cheque zK<af  
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清理票款to clear a cheque eM5?fE&!&  
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保证兑现to certify a cheque "%-Vrb=:Y  
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填写支票数额to fill up a cheque xe`^)2z  
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支票上划线to cross a cheque `%C-7D'?  
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开发支票to make out a cheque @]=40Yj~w  
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签发支票，开立支票to draw a cheque||to issue a cheque  7GgZ: $d  
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透支支票to overdraw a cheque mayJwBfU  
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背书支票to endorse a cheque ~^mUu`@r  
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请付票款||清付票款to pay a cheque||to honour a cheque Rr)+M3'  
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支票退票to dishonour a cheque oo5=5s6 3}  
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拒付支票to refuse a cheque ]R__$fl`8  
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拒付支票to stop payment of a cheque +#W94s~0V  
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提示要求付款to present for payment Uzu6>yT  
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见票即付持票人payable to bearer P]_d;\ !"v  
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支付指定人payable to order TJ|Jv8j<s  
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已过期||无效out of date||stale Vz{+3vfra6  
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请给出票人R/D||refer to drawer

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j0jl$^  
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文字与数字不一致words and figures differ NkE0S`Xf  
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支票 U$rMZk  
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时间已过account closed Wboh2:TH:  
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更改处应加盖印章alterations require initials ]BQYV
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时间已过effects not cleared :FyF:=  
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停止付款payment stopped 6|TSH$w_  
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支票毁损cheque mutilated 'sNZFB#  
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汇款||寄钱to remit||to send money 5J5si<v25  
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寄票供取款||支票支付to send a cheque for payment ^;C&  
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寄款人a remitter h}bfZL  
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收款人a remittee "S#FI  
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国外汇票foreign Bill q5'S<qY^  
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国内汇票inland Bill %pWn9  
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跟单汇票documentary bill Iq$| ?MH  
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空头汇票accommodation bill e3~MU6  
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原始汇票original bill #h5:b`fDF  
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改写||换新票据renewed bill %idBR7?`g  
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即期汇票sight bill||bill on demand WhPP4 #  
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…days after date||…days after date…日后付款 t;O)  
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…months after date||…months after date…月后付款 $ {yct  
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见票后…日付款…days after sight||…days sight 7*:zN
  
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见票后…月付款…months after sight||…months sight )|gw5N4;  
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同组票据set of bills Pwh}hG1sa  
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单张汇票sola of exchange||sole of exchange x6ghO-s  
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远期汇票usance bill||bill at usance \S}/2]* 1  
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长期汇票long bill +VwQ=[y]  
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短期汇票short bill "t|)Kl  
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逾期汇票overdue bill &raqrY|V  
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宽限日期days of grace eORXyh\K  
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电汇telegraphic transfer （T.T） @yp0WB  
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邮汇postal order||postal note （Am.）||post office order||money order qqDg2,Yb  
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本票promissory note （P/N） -wU]L5uP  
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押汇负责书||押汇保证书letter of hypothecation Cqd\n#d/~  
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副保||抵押品||付属担保物collateral security P&`%VW3E  
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担保书trust receipt||letter of indemnity H cmW  
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承兑||认付acceptance d4o ^+\  
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单张承兑general acceptance Vr2 A7kq  
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有条件承兑qualified acceptance C?qRZB+W#  
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附条件认付conditional acceptance _k:8ib2TQ  
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部分认付partial acceptance   FjCGD4x1N