[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。   !yH&l6s  
会计报表statement of account 
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往来帐目account current TeG5|`t],  
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现在往来帐||存款额current accout Revc :m1o  
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销货帐account sales qbHb 24I  
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共同计算帐项joint account `pm6Ts{,  
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未决帐项outstanding account r3/H_Z  
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贷方帐项credit account||creditor account *xM4nUu<~  
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借方帐项debit account||debtor account ?W9$=  
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应付帐||应付未付帐account payable 2ME3=C  
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应收帐||应收未收帐account receivable gx#xB 8n  
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新交易||新帐new account VW I{ wC  
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未决帐||老帐old account !TVlsm  
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现金帐cash account S j)&!  
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流水帐running account E Q-r  
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暂记帐||未定帐suspense account "Up3W%]SB  
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过期帐||延滞帐overdue account||pastdue account E;*#
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杂项帐户sundry account U ]`SM6  

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详细帐单||明细表detail account  ztKmB  
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呆帐bad account )pJ} $[6  
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会计项目title of account )q8w+'z  
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会计薄||帐薄account-book Q0K2md_%x  
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营业报告书||损益计算表account of budiness||business report jNhiY  
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借贷细帐||交验帐account rendered [KR|m,QWp  
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明细帐account stated _y*@Hj  
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与…银行开立一户头to open an account with (KtuikJ32^  
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与…银行建立交易to keep account with ;rXkU9  
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继续记帐to keep account > Dy
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与…有交易to have an account with E[q:65xl  
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作成会计帐||有往来帐项to make out an account with [d 30mVM  
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清算||清理债务to make up an account g~EN3~  
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清洁帐目||与…停止交易to close ones account with Q^13KWvuV  
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结帐to close an account ^u2unZ9BK!  
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清理未付款to ask an account||to demand an account *rKj%Me  
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结清差额to balance the account with (sM$=M<$  
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清算to settle an account||to liquidate an account||to square an account f2h`bO  
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审查帐目||监查帐目to audit an account (F =/r]Q  
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检查帐目to examine an account j(aok5:e  
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转入A的帐户to charge the amount to As account >wSrllmj@  
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以计帐方式付款to pay on account B`<a~V  
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代理某人||为某人on ones account||on account of one m!Y4+KTwD`  
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为自己计算||独立帐目on ones own account 4De2miq  
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由某人收益并负风险on ones account and risk||for ones account and risk 1S{AGgls5  
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由某人负担for ones account||for account of one ;9MIapfUd(  
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按某人指示||列入某人帐户by order and for account of one qV{iUtYt  
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列入5月份帐目for May account f]4j7K!e]  
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编入某中帐项下to pass to the account of||to place to the account of OC6v%@xa  
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寄出清算书to send in an account||to send in render an account 7lUnqX.  
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支票陈票人cheque drawer DCP B9:u  
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持票人cheque holder ,p' ;Xg6ez  
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不记名支票cheque to bearer||bearer cheque .+A2\F.^  
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记名支票||认人支票cheque to order $D
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到期支票antedated cheque e~ %=H 0n  
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未到期支票postdated cheque ;; ?OS  
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保付支票certified cheque G%MdZg&i  
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未获兑现支票，退票returned cheque gxc8O).5vY  
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横线支票crossed cheque @MxB d,P  
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普通横线general crossing rm%MQmF  
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特别横线special crossing -5y=K40  
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空白支票blank cheque '3]M1EP  
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失效支票，过期支票stale cheque 8Z>
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普通支票open cheque .zo>,*:t  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Yu:!l>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m`xzvg  
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支票换现金||兑现to cash a cheque k3UKGP1  
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清理票款to clear a cheque eT@,QA(3  
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保证兑现to certify a cheque z K6'wL!!I  
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填写支票数额to fill up a cheque ]]50c  
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支票上划线to cross a cheque G$E+qk nJL  
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开发支票to make out a cheque `:kI@TPI_C  
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签发支票，开立支票to draw a cheque||to issue a cheque H",q-.!  
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透支支票to overdraw a cheque d7qYz7=d  
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背书支票to endorse a cheque {J]x8
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请付票款||清付票款to pay a cheque||to honour a cheque o$k9$H>Na  
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支票退票to dishonour a cheque oE&#Tl?Vt  
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拒付支票to refuse a cheque >%c7|\q[R  
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拒付支票to stop payment of a cheque -gVsOX0  
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提示要求付款to present for payment 5?XIp6%x  
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见票即付持票人payable to bearer @y(<4kLz  
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支付指定人payable to order w=QW8 q?  
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已过期||无效out of date||stale =p>IP"HJ  
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请给出票人R/D||refer to drawer WnL7 A:sZ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +\U#:gmw  
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文字与数字不一致words and figures differ m*~Iu<5
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支票 _:~I(c6  
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时间已过account closed T.pc3+B8N  
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时间已过effects not cleared ^=[b] *V  
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停止付款payment stopped xl ,(=L]  
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支票毁损cheque mutilated Hv-f :P O  
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汇款||寄钱to remit||to send money jJyS^*.X  
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寄票供取款||支票支付to send a cheque for payment 0SV4p.  
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寄款人a remitter gN.n_!  
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收款人a remittee W~j>&PK,?  
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国外汇票foreign Bill 7gE/g`"#  
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国内汇票inland Bill 6[Wv g  
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跟单汇票documentary bill &]O^d4/  
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空头汇票accommodation bill #|K5ma  
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原始汇票original bill *g"Xhk  
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改写||换新票据renewed bill `5SQ4  
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即期汇票sight bill||bill on demand yH0vESgv  
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…days after date||…days after date…日后付款 S5[}kfe  
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…months after date||…months after date…月后付款 [I,s:mn  
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见票后…日付款…days after sight||…days sight O@a7MzJ  
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见票后…月付款…months after sight||…months sight |eqp3@Y1E  
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同组票据set of bills 5%w08  
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单张汇票sola of exchange||sole of exchange bJ]blnH  
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远期汇票usance bill||bill at usance T!-ly7-`  
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长期汇票long bill Lc0=5]D  
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短期汇票short bill pzb`M'Z?C  
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逾期汇票overdue bill 0F6~S   
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宽限日期days of grace |d=GAW v  
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电汇telegraphic transfer （T.T） YwZ]J  
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邮汇postal order||postal note （Am.）||post office order||money order -fOBM 4  
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本票promissory note （P/N） u56F;y  
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押汇负责书||押汇保证书letter of hypothecation <tdsUh:?&  
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副保||抵押品||付属担保物collateral security p,14'HS%@  
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担保书trust receipt||letter of indemnity 4)Ew rU  
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承兑||认付acceptance A@e!~  
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单张承兑general acceptance 8F/zrPG  
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有条件承兑qualified acceptance Z8Tb43?  
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附条件认付conditional acceptance \W|ymV_Ki  
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部分认付partial acceptance   &_' evZ
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