[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。   `@4 2jG}*  
会计报表statement of account 2IK xh  
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往来帐目account current I%
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现在往来帐||存款额current accout $/NGNkl[  
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销货帐account sales P=f<#l"v  
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共同计算帐项joint account h |s*i  
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未决帐项outstanding account hCU)W1q#  
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贷方帐项credit account||creditor account t9-_a5>E\}  
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借方帐项debit account||debtor account 6$W-?  
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应付帐||应付未付帐account payable ;e&hM\p  
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应收帐||应收未收帐account receivable OwNAN  
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新交易||新帐new account ,2=UuW"K  
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未决帐||老帐old account Iu=pk@*O  
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现金帐cash account S#dyRTmI  
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流水帐running account {q5hF5!`)  
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暂记帐||未定帐suspense account w\0Oz?N  
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过期帐||延滞帐overdue account||pastdue account {GGO')
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杂项帐户sundry account |-SI(Khjk  
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详细帐单||明细表detail account A-AN6.  
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呆帐bad account K8Kz  
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会计项目title of account W#JVUGYD  
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会计薄||帐薄account-book ek+8hnkh  
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营业报告书||损益计算表account of budiness||business report 5sffDEU]A  
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借贷细帐||交验帐account rendered \fQgiX  
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明细帐account stated OFPd6,(E  
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与…银行开立一户头to open an account with $F /p8AraK  
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与…银行建立交易to keep account with (cqA^.Td  
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继续记帐to keep account &55uT;7] a  
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与…有交易to have an account with !Z9ik n4A  
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作成会计帐||有往来帐项to make out an account with G){1`gAhNJ  
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清算||清理债务to make up an account tIp\MXkTQ&  
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清洁帐目||与…停止交易to close ones account with Q*{H]  
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结帐to close an account eB1eUK>  
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清理未付款to ask an account||to demand an account IEKX'+t'  
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结清差额to balance the account with 7$!Bq#  
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清算to settle an account||to liquidate an account||to square an account qm&53  
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审查帐目||监查帐目to audit an account {&A T}7  
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检查帐目to examine an account IU"!oM^  
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转入A的帐户to charge the amount to As account Q?'W >^*J  
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以计帐方式付款to pay on account %4g4 C#  
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代理某人||为某人on ones account||on account of one JL*]9$o  
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为自己计算||独立帐目on ones own account 4w  
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由某人收益并负风险on ones account and risk||for ones account and risk $7ME a"a  
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由某人负担for ones account||for account of one 8XX TN@&,  
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按某人指示||列入某人帐户by order and for account of one Y+PxV*"a  
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列入5月份帐目for May account X>YOo~yS5  
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编入某中帐项下to pass to the account of||to place to the account of j7%%/%$o[  
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寄出清算书to send in an account||to send in render an account = ft$j  
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支票薄cheque book Fgq*
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支票陈票人cheque drawer P =Gb  
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持票人cheque holder 3W00,f^9  
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不记名支票cheque to bearer||bearer cheque lY,1 w
 
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记名支票||认人支票cheque to order s_+XSH[=f  
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到期支票antedated cheque +OP'/  
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未到期支票postdated cheque f4^_FK&  
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保付支票certified cheque cMKh +r  
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未获兑现支票，退票returned cheque <o`]wOrl  
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横线支票crossed cheque Ee| y[y,  
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普通横线general crossing -I<`!kH*  
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特别横线special crossing )f|6=x4  
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空白支票blank cheque an@Ue7  
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失效支票，过期支票stale cheque s)=7tHoqB)  
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普通支票open cheque cQb%bmBc5  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >Li?@+Zl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :}-[%LSV  
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支票换现金||兑现to cash a cheque .Dz /MSl  
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清理票款to clear a cheque D\JYa@*?.h  
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保证兑现to certify a cheque a;sZNUSn  
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填写支票数额to fill up a cheque &3efJ?8  
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支票上划线to cross a cheque *W
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开发支票to make out a cheque P! /8   
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签发支票，开立支票to draw a cheque||to issue a cheque P'+*d#*S  
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透支支票to overdraw a cheque s]qfLC  
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背书支票to endorse a cheque ME.LS2'n  
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请付票款||清付票款to pay a cheque||to honour a cheque vzU%5,  
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支票退票to dishonour a cheque f"Z2&Y@  
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拒付支票to refuse a cheque eP)RP6ON{  
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拒付支票to stop payment of a cheque $I'ES#8P6  
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提示要求付款to present for payment >\e11OU0Gy  
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见票即付持票人payable to bearer 8WvT0q>]  
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支付指定人payable to order NH{0KZ R  
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已过期||无效out of date||stale 7"gy\_M  
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请给出票人R/D||refer to drawer js{ RaR=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds H*Yyo?  
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文字与数字不一致words and figures differ p%}oo#%J  
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支票 [u<1DR  
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时间已过account closed qp7>_B  
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更改处应加盖印章alterations require initials K\uR=L7  
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时间已过effects not cleared xC|7"N^/  
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停止付款payment stopped E}~GXG  
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支票毁损cheque mutilated 90Q}9T\  
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汇款||寄钱to remit||to send money cBU>/ zIp  
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寄票供取款||支票支付to send a cheque for payment syMB~g  
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寄款人a remitter >*EcX
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收款人a remittee Wa , #  
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国外汇票foreign Bill ,myl9s  
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国内汇票inland Bill #k*e>d$  
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跟单汇票documentary bill I
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空头汇票accommodation bill hK?uGt d?  
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原始汇票original bill \ c9EE-  
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改写||换新票据renewed bill [{L4~(uU8  
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即期汇票sight bill||bill on demand :voQ#f=  
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…days after date||…days after date…日后付款 vaW,O/F  
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…months after date||…months after date…月后付款 m6bAvy]3<t  
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见票后…日付款…days after sight||…days sight +'
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见票后…月付款…months after sight||…months sight %@Bl,!BJ,  
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同组票据set of bills 7o-umZ}8  
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单张汇票sola of exchange||sole of exchange 9@9(zUS|  
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远期汇票usance bill||bill at usance 9nN$%(EO5;  

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长期汇票long bill &Op_!]8`U  
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短期汇票short bill {OtD+%  
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逾期汇票overdue bill P MV;A{T  
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宽限日期days of grace O9?t,1  
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电汇telegraphic transfer （T.T） b&BkT%aA(G  
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邮汇postal order||postal note （Am.）||post office order||money order Aj#bhv  
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本票promissory note （P/N） <q\OREMsq  
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押汇负责书||押汇保证书letter of hypothecation WRrCrXP  
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副保||抵押品||付属担保物collateral security l Oxz&m  
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担保书trust receipt||letter of indemnity KTLq~Ru  
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承兑||认付acceptance 8.JFQ/)i  
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单张承兑general acceptance /Q]6"nY  
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有条件承兑qualified acceptance J)o.@+Q}  
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附条件认付conditional acceptance y0}3s)lKv  
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部分认付partial acceptance   KYw~(+gHv2