[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。   ooZ-T>$  
会计报表statement of account T
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往来帐目account current xeI ,Kz."  
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现在往来帐||存款额current accout :T\WYKX3C  
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销货帐account sales DYWC]*  
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共同计算帐项joint account Vd?v"2S(9  
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未决帐项outstanding account 8zc!g|5"  
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贷方帐项credit account||creditor account c}QJ-I  
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借方帐项debit account||debtor account e 6R"W9  
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应付帐||应付未付帐account payable ) ,hj7  
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应收帐||应收未收帐account receivable j?,*fp8  
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新交易||新帐new account cP2R24th  
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未决帐||老帐old account 3kQ^f=Wd  
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现金帐cash account ~yi&wbTjM  
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流水帐running account ?03Zy3/  
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暂记帐||未定帐suspense account a1`cI5
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过期帐||延滞帐overdue account||pastdue account $cOD6Xr)d  
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杂项帐户sundry account ,:(leWeA9  
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详细帐单||明细表detail account I*t)x,~3  
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呆帐bad account D Ok^ON  
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会计项目title of account 7 3z Y^x  
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会计薄||帐薄account-book ;vclAsJ  
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营业报告书||损益计算表account of budiness||business report @*"<U]  
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借贷细帐||交验帐account rendered 9;Pu9s[q2  
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明细帐account stated aho<w+l@  

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与…银行开立一户头to open an account with A[ ECa{v  
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与…银行建立交易to keep account with ;Jbc'V'fm  
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继续记帐to keep account h[|zs>p  
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与…有交易to have an account with Xq^y<[  
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作成会计帐||有往来帐项to make out an account with af?\kBm  
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清算||清理债务to make up an account ;[OJ-|Q  
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清洁帐目||与…停止交易to close ones account with SCh7O}  
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结帐to close an account f.$aFOn  
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清理未付款to ask an account||to demand an account .,ppGc|*  
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结清差额to balance the account with ){Ciu[h  
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清算to settle an account||to liquidate an account||to square an account E*r
 
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审查帐目||监查帐目to audit an account <wUD  
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检查帐目to examine an account o8};e  
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转入A的帐户to charge the amount to As account * w'q   
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以计帐方式付款to pay on account |8DH4*y!  
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代理某人||为某人on ones account||on account of one xZ.~:V03\t  
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为自己计算||独立帐目on ones own account 4T
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由某人收益并负风险on ones account and risk||for ones account and risk Sk6b`W7$  
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由某人负担for ones account||for account of one kfMhw M8kP  
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按某人指示||列入某人帐户by order and for account of one _o@(wGeu#  
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列入5月份帐目for May account 
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编入某中帐项下to pass to the account of||to place to the account of ,{.zh&=4  
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寄出清算书to send in an account||to send in render an account }1U#Ve,=_  
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支票薄cheque book _Ny8j~  
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支票陈票人cheque drawer dSwm|kIa  

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持票人cheque holder JxjP@nr  
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不记名支票cheque to bearer||bearer cheque >[a FOA  
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记名支票||认人支票cheque to order [_h%F,_ A  
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到期支票antedated cheque WM/#.  
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未到期支票postdated cheque o w2$o\hC  
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保付支票certified cheque BBvZeG $Y  
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未获兑现支票，退票returned cheque 27>a#vCT  
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横线支票crossed cheque =O,JAR"ug  
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普通横线general crossing ~Eq\DK  
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特别横线special crossing h~w4, T  
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空白支票blank cheque Zm(dY*z5:J  
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失效支票，过期支票stale cheque pcH<gF(k  
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普通支票open cheque :Q_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 aI(>]sWJ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges frN3S  
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支票换现金||兑现to cash a cheque F Z!J  
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清理票款to clear a cheque Z0ReWrl;`  
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保证兑现to certify a cheque TfRGA(+#  
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填写支票数额to fill up a cheque &Un6ay  
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支票上划线to cross a cheque 4tXSYHd3  
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开发支票to make out a cheque feEMg  
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签发支票，开立支票to draw a cheque||to issue a cheque Veji^-0E  
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透支支票to overdraw a cheque T_#, A0G  
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背书支票to endorse a cheque uQeu4$k!  
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请付票款||清付票款to pay a cheque||to honour a cheque x5Zrz<Y$w  
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支票退票to dishonour a cheque v{;7LXy0  
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拒付支票to refuse a cheque Lz4ehWntO  
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拒付支票to stop payment of a cheque sR_ xe}-  
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提示要求付款to present for payment g]$ 4~"|.  
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见票即付持票人payable to bearer (f1M'w/OD  
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支付指定人payable to order Vk}49O<K/  
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已过期||无效out of date||stale w|Aqqe  
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请给出票人R/D||refer to drawer "{BqtU* .  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds KL3<Iz]  
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文字与数字不一致words and figures differ TZB+lj1  
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支票 LtKB v4  
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时间已过account closed ae`| ic  
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更改处应加盖印章alterations require initials kDsI p=  
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时间已过effects not cleared f} K`Jm_}?  
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停止付款payment stopped *i%quMv  
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支票毁损cheque mutilated ST',4Oph5  
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汇款||寄钱to remit||to send money yI8tH!  
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寄票供取款||支票支付to send a cheque for payment 9]yW_]P  
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寄款人a remitter W|UtY`1  
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收款人a remittee Y E1Hpeb  
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国外汇票foreign Bill GjQfi'vCk  
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国内汇票inland Bill @.9I3E-=  
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跟单汇票documentary bill 6?gi_3g  
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空头汇票accommodation bill r"_Y3SxxL  
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原始汇票original bill ($d4:Ww  
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改写||换新票据renewed bill x ^vt; $  
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即期汇票sight bill||bill on demand e}"wL g]  
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…days after date||…days after date…日后付款 BKb<2  
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…months after date||…months after date…月后付款 DY3:#X`4  
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见票后…日付款…days after sight||…days sight *cNk>y  
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见票后…月付款…months after sight||…months sight -!R l(if  
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同组票据set of bills j|4tiv>  
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单张汇票sola of exchange||sole of exchange F#1kZ@ nq  
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远期汇票usance bill||bill at usance v" FO  
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长期汇票long bill e"_"vbk  
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短期汇票short bill t>oM%/H  
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逾期汇票overdue bill OR~GOv|  
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宽限日期days of grace y`+<X{V5L  
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电汇telegraphic transfer （T.T） Esa6hU#  
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邮汇postal order||postal note （Am.）||post office order||money order 2dyxKK!\a  
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本票promissory note （P/N） |vT=Nnu  
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押汇负责书||押汇保证书letter of hypothecation 7t+]z)  
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副保||抵押品||付属担保物collateral security 5I_hh?N4Z  
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担保书trust receipt||letter of indemnity #Z#_!o  
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承兑||认付acceptance C`z;,!58%  
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单张承兑general acceptance YU*46 hA1B  
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有条件承兑qualified acceptance [v~Uy$d\  
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附条件认付conditional acceptance d+1L5}Jn  
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部分认付partial acceptance   Vl&+/-V