[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。   bX'.hHR  
会计报表statement of account Og/@w&  
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往来帐目account current U#' 
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现在往来帐||存款额current accout Rw]lW;EN<  
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销货帐account sales Cs?[ 
 
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共同计算帐项joint account Tt+E?C%Y  
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未决帐项outstanding account 1b`WzoJgH  
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贷方帐项credit account||creditor account l#^weXSlk  
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借方帐项debit account||debtor account /^Ng7Mi!  
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应付帐||应付未付帐account payable u7}C):@H  
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应收帐||应收未收帐account receivable !bQqzny$R  
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新交易||新帐new account .XPPd?R  
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未决帐||老帐old account ^
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现金帐cash account =x5k5NIF  
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流水帐running account *7G5\[gI$  
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暂记帐||未定帐suspense account yR
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过期帐||延滞帐overdue account||pastdue account /`VrV{\/!  
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杂项帐户sundry account R(W}..U0R"  
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详细帐单||明细表detail account KxUO=v<u  
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呆帐bad account ql(~3/kA_  
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会计项目title of account 1}"Prx-  
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会计薄||帐薄account-book 'NSfGC%7R  
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营业报告书||损益计算表account of budiness||business report U]64HuL  
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借贷细帐||交验帐account rendered '-M9v3itC  
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明细帐account stated ;kR+jC(  
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与…银行开立一户头to open an account with uow{a*qd6  
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与…银行建立交易to keep account with (65|QA   
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继续记帐to keep account t 4>\;  
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与…有交易to have an account with 2*TPW  
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作成会计帐||有往来帐项to make out an account with U)] }EgpF  
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清算||清理债务to make up an account $<F9;Z  
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清洁帐目||与…停止交易to close ones account with YWhp4`m  
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结帐to close an account e7M6|6nb  
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清理未付款to ask an account||to demand an account jq(QL%)_O  
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结清差额to balance the account with PYr'1D'  
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清算to settle an account||to liquidate an account||to square an account rFhi:uRV  
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审查帐目||监查帐目to audit an account ->`R[k  
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检查帐目to examine an account )M_|r2dDq3  
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转入A的帐户to charge the amount to As account o?S


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以计帐方式付款to pay on account jPEOp#C  
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代理某人||为某人on ones account||on account of one d'[]  
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为自己计算||独立帐目on ones own account #]z_pp:  
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由某人收益并负风险on ones account and risk||for ones account and risk 2<tU  
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由某人负担for ones account||for account of one SHRn$<  
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按某人指示||列入某人帐户by order and for account of one aRcVoOq  
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列入5月份帐目for May account *H~&hs>k  
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编入某中帐项下to pass to the account of||to place to the account of oW3|b2D  
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寄出清算书to send in an account||to send in render an account k1~? }+<e  
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支票薄cheque book qe|U*K 2_  
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支票陈票人cheque drawer 6Cgc-KNbk  
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持票人cheque holder a;=IOQ  
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不记名支票cheque to bearer||bearer cheque GrI<w.9X  
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记名支票||认人支票cheque to order C/MQY:X4  
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到期支票antedated cheque #@J{ )  
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未到期支票postdated cheque :D~J(Y2  
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保付支票certified cheque RcOfesW o  
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未获兑现支票，退票returned cheque v(zfq'^%`  
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横线支票crossed cheque {RI)I  
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普通横线general crossing }^2'@y!(  
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特别横线special crossing 3Scc"9]  
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空白支票blank cheque D9!$H!T _  
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失效支票，过期支票stale cheque 6G{ Q@  
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普通支票open cheque gBOF#"-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4hzdc] a  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !|8"}ZF  
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支票换现金||兑现to cash a cheque L3A2A  
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清理票款to clear a cheque w~yC^`  
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保证兑现to certify a cheque Jhfw$DF  
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填写支票数额to fill up a cheque LqNyi  
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支票上划线to cross a cheque VfUHqdg-  
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开发支票to make out a cheque UZ#oaD8H6  
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签发支票，开立支票to draw a cheque||to issue a cheque D$@2H>.-  
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透支支票to overdraw a cheque (4Nj3x o  
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背书支票to endorse a cheque dMCoN8W  
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请付票款||清付票款to pay a cheque||to honour a cheque 1z4_QZZ.NG  
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支票退票to dishonour a cheque TiF+rA{t  

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拒付支票to refuse a cheque ZhoV,/\+  
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拒付支票to stop payment of a cheque A^#\=ZBg1  
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提示要求付款to present for payment Dh}(B$~Oz+  
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见票即付持票人payable to bearer
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支付指定人payable to order RRV%g!  
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已过期||无效out of date||stale CtV|oeJ  
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请给出票人R/D||refer to drawer DBL@Mp[<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds euVDrJ^  
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文字与数字不一致words and figures differ {it}\[3  
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支票 x,.=VB  
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时间已过account closed $ P5K  
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更改处应加盖印章alterations require initials t!*[nfR  
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时间已过effects not cleared B=L!WGl<!  
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停止付款payment stopped fmj}NV&ma  
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支票毁损cheque mutilated ;!A8A4~nu  
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汇款||寄钱to remit||to send money ~`FRU/@r  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter Ig}hap]G  
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收款人a remittee [|oG}'Xz  
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国外汇票foreign Bill %xCL&}bY  
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国内汇票inland Bill i@nRZ$K  
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跟单汇票documentary bill 8c-ys-"#  
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空头汇票accommodation bill 9DhM 9VU  
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原始汇票original bill #X'-/q`.  
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改写||换新票据renewed bill Kt*
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即期汇票sight bill||bill on demand Nmz5:Rq  
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…days after date||…days after date…日后付款 onSt%5{P%X  
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…months after date||…months after date…月后付款 DSRc4|L
 
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见票后…日付款…days after sight||…days sight e8 ]C
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见票后…月付款…months after sight||…months sight &%j`WF4p  
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同组票据set of bills ASoBa&vX  
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单张汇票sola of exchange||sole of exchange YX,;z/Jw2  
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远期汇票usance bill||bill at usance ,)xtl`fc  
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长期汇票long bill }rm r0Bh  
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短期汇票short bill 6)YckxN^  
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逾期汇票overdue bill t&43)TPb.  
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宽限日期days of grace >V )#y$Z  
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电汇telegraphic transfer （T.T） *^[6uaa
 
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邮汇postal order||postal note （Am.）||post office order||money order U+B{\38   
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本票promissory note （P/N） Da[#X`Kp$  
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押汇负责书||押汇保证书letter of hypothecation mnZfk  
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副保||抵押品||付属担保物collateral security 5.\|*+E~  
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担保书trust receipt||letter of indemnity %=K[C  
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承兑||认付acceptance @||nd,i`n~  
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单张承兑general acceptance TEer>gD:v  
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有条件承兑qualified acceptance =s.0 f:(  
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附条件认付conditional acceptance 5sEk rT '  
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部分认付partial acceptance   @R;k@b