[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。   #{?RE?nD  
会计报表statement of account ".#h$  
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往来帐目account current 'BgR01w J  
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现在往来帐||存款额current accout k_?OEkgUh  
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销货帐account sales  KE5>O1  
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共同计算帐项joint account K~3Y8ca  
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未决帐项outstanding account 2* TI r  
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贷方帐项credit account||creditor account y )<+?@sP  
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借方帐项debit account||debtor account CMv8n@r
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应付帐||应付未付帐account payable $cm9xW&  
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应收帐||应收未收帐account receivable UFj!7gX]  
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新交易||新帐new account WW^+X~Y  
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未决帐||老帐old account g\IwV+iDf  
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现金帐cash account 2hryY  
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流水帐running account JZ:yPvJ  
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暂记帐||未定帐suspense account *uy<Om  
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过期帐||延滞帐overdue account||pastdue account aS\$@41"  
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杂项帐户sundry account fd>&RbUp  
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详细帐单||明细表detail account A %^7D.j  
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呆帐bad account
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会计项目title of account &CN(PZv  
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会计薄||帐薄account-book x7G*xHJ  
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营业报告书||损益计算表account of budiness||business report ?N!kYTR%}
 
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借贷细帐||交验帐account rendered QgQ$>  
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明细帐account stated !=a]Awr\  
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与…银行开立一户头to open an account with dh&>

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与…银行建立交易to keep account with CgYX^h?Y9  
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继续记帐to keep account ['sNk[-C  
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与…有交易to have an account with $AE5n>ZD$  
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作成会计帐||有往来帐项to make out an account with ]t`SCsoo  
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清算||清理债务to make up an account )7o?}"I  
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清洁帐目||与…停止交易to close ones account with y)CvlI  
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结帐to close an account ()O&O+R|)  
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清理未付款to ask an account||to demand an account [wnp]'+!  
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结清差额to balance the account with ~&Ne P  
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清算to settle an account||to liquidate an account||to square an account OWT%XUW=  
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审查帐目||监查帐目to audit an account m|{^T/kIbQ  
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检查帐目to examine an account ~"SQwE|  
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转入A的帐户to charge the amount to As account -bHlFNRm  
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以计帐方式付款to pay on account xUsL{24  
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代理某人||为某人on ones account||on account of one sg2%BkTI  

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为自己计算||独立帐目on ones own account Hcu!bOQ  
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由某人收益并负风险on ones account and risk||for ones account and risk 2J&~b8:  
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由某人负担for ones account||for account of one N\g=9o|Q  
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按某人指示||列入某人帐户by order and for account of one zHX\h[0f  
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列入5月份帐目for May account {eaR,d~X  
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编入某中帐项下to pass to the account of||to place to the account of ZxwrlaA  
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寄出清算书to send in an account||to send in render an account 2RX]~}
  
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支票薄cheque book 6Qt(Yu*s  
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支票陈票人cheque drawer K!&W}_@l  
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持票人cheque holder j}ob7O&U'w  
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不记名支票cheque to bearer||bearer cheque 9efey? z  
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记名支票||认人支票cheque to order c#{lXS^  
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到期支票antedated cheque vF$( Y/  
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未到期支票postdated cheque v}j5G, [-  
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保付支票certified cheque Ur  xiaE  
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未获兑现支票，退票returned cheque I2$DlEke  
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横线支票crossed cheque :lB`K>)iB}  
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普通横线general crossing 0G s\x  
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特别横线special crossing a*5KUj6/TL  
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空白支票blank cheque ; R+>}6  
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失效支票，过期支票stale cheque }?,?2U,8:  
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普通支票open cheque ~6i'V?>  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /*y5W-'d^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges P$U"y/  
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支票换现金||兑现to cash a cheque
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清理票款to clear a cheque BEaF-*?A  
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保证兑现to certify a cheque @KL&vm(F$  
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填写支票数额to fill up a cheque /8e}c`  
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支票上划线to cross a cheque 7_2D4CI  
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开发支票to make out a cheque -Rw3[4>@O"  
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签发支票，开立支票to draw a cheque||to issue a cheque HMF2sc$N  
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透支支票to overdraw a cheque ndLEIqOY  
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背书支票to endorse a cheque Y|LL]@Lv  
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请付票款||清付票款to pay a cheque||to honour a cheque cIwX sx  
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支票退票to dishonour a cheque &Gh,ROo4  
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拒付支票to refuse a cheque ( 3 B1X  

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拒付支票to stop payment of a cheque [nxYfER7  
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提示要求付款to present for payment +1T>Ob;hk  
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见票即付持票人payable to bearer W\>O$IX^e  
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支付指定人payable to order \L(jNN0_R  
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已过期||无效out of date||stale F8?,}5j  
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请给出票人R/D||refer to drawer :? B4q#]N  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds nX:E(9q7c  
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文字与数字不一致words and figures differ (DvPdOT+3  
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支票 =k<b* 8  
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时间已过account closed SHYekX  
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更改处应加盖印章alterations require initials qGag{E5!  
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时间已过effects not cleared KLM6#6`  
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停止付款payment stopped 8-+# !]  
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支票毁损cheque mutilated G$YF0Nc  
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汇款||寄钱to remit||to send money 4?@5JpC9VA  
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寄票供取款||支票支付to send a cheque for payment "T /$K  
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寄款人a remitter ~Fvz&dO  
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收款人a remittee A\mSS  
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国外汇票foreign Bill -"yma_  
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国内汇票inland Bill 68~]_r.a  
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跟单汇票documentary bill ~]%re9jGW  
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空头汇票accommodation bill p&(z'
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原始汇票original bill
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改写||换新票据renewed bill sWA-_4  
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即期汇票sight bill||bill on demand V?MaI.g
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…days after date||…days after date…日后付款 *Q-uE  
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…months after date||…months after date…月后付款 S="\S  
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见票后…日付款…days after sight||…days sight w&^Dbme  
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见票后…月付款…months after sight||…months sight p|>/Hz1v  
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同组票据set of bills k V'0r
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单张汇票sola of exchange||sole of exchange tdi}P/x  
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远期汇票usance bill||bill at usance )Vy}oFT\  
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长期汇票long bill g;nPF*(  
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短期汇票short bill D7N` %A8   
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逾期汇票overdue bill A$'rT|>se  
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宽限日期days of grace pdR&2fp  
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电汇telegraphic transfer （T.T） ^p7Er!  
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邮汇postal order||postal note （Am.）||post office order||money order aSNTm8SYX  
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本票promissory note （P/N） `Df)wNN1  
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押汇负责书||押汇保证书letter of hypothecation "^@0zy@x  
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副保||抵押品||付属担保物collateral security mH} 1Zy  
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担保书trust receipt||letter of indemnity CVBy&o"6A  
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承兑||认付acceptance My!<_Hp-W  
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单张承兑general acceptance x5}Ru0Z  
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有条件承兑qualified acceptance 8wqHr@}p  
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附条件认付conditional acceptance jDO[u!J6.%  
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部分认付partial acceptance   H:BWv08~5