[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。   MPT[f  
会计报表statement of account bNqjjg  
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往来帐目account current %1#5 7-  
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现在往来帐||存款额current accout GE"#.J4z  
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销货帐account sales )9Jt55
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共同计算帐项joint account ed&,
  
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未决帐项outstanding account 4).q+{#k  
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贷方帐项credit account||creditor account -FJ5N}R  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable [Q)lJTs  
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应收帐||应收未收帐account receivable RM,r0Kv17Y  
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新交易||新帐new account 2TY|)ltsF  
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未决帐||老帐old account {ImZ><xe/  
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现金帐cash account WFy90*@Z  
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流水帐running account r\a9<nZ{  
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暂记帐||未定帐suspense account N}Z"$4  
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过期帐||延滞帐overdue account||pastdue account ,+%$vV .g\  
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杂项帐户sundry account G^5 }T>TV  
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详细帐单||明细表detail account KE6[u*\  
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呆帐bad account PO]z'LD  
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会计项目title of account o"J}@nF  
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会计薄||帐薄account-book Z@=#ry  
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营业报告书||损益计算表account of budiness||business report ci <`*>l  
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借贷细帐||交验帐account rendered 1zl6Rwk^o  
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明细帐account stated 49E<`f0  
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与…银行开立一户头to open an account with M8oI8\6[  
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与…银行建立交易to keep account with : 2Ho  
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继续记帐to keep account nb9qVuAGU  
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与…有交易to have an account with W9D]s~bO;  
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作成会计帐||有往来帐项to make out an account with !~u;CMR  
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清算||清理债务to make up an account wuSp+?{5k  
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清洁帐目||与…停止交易to close ones account with Av:5v3%  
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结帐to close an account 0wU8PZ Nj  

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清理未付款to ask an account||to demand an account 'yuM=Pb  
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结清差额to balance the account with ;3wj(o0  
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清算to settle an account||to liquidate an account||to square an account :SjTkfU  
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审查帐目||监查帐目to audit an account P{v>o,a.  
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检查帐目to examine an account SV*h9LL  
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转入A的帐户to charge the amount to As account T| dQY~n~  
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以计帐方式付款to pay on account gU1E6V-Jm  
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代理某人||为某人on ones account||on account of one %"Tn=fZIF  
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为自己计算||独立帐目on ones own account ~"F83+RDe  
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由某人收益并负风险on ones account and risk||for ones account and risk <8Y;9N|94!  
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由某人负担for ones account||for account of one ;O` \rP5w  
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按某人指示||列入某人帐户by order and for account of one <%WN<T{q|  
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列入5月份帐目for May account OL+dx`Y  
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编入某中帐项下to pass to the account of||to place to the account of h&Thq52R  
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寄出清算书to send in an account||to send in render an account @pq#?  
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支票薄cheque book TS0x8,'$q  
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支票陈票人cheque drawer &6!~Q,;K-  
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持票人cheque holder Wr3j8"f/  
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不记名支票cheque to bearer||bearer cheque ;A^0="x&  
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记名支票||认人支票cheque to order Wn;B~  
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到期支票antedated cheque _isqk~ ul  
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未到期支票postdated cheque a[TR_uR  
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保付支票certified cheque $* )??uU  
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未获兑现支票，退票returned cheque C;m7~R  
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横线支票crossed cheque |Ad1/>8i  
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普通横线general crossing Fy4 jujP<  
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特别横线special crossing  &tb  
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空白支票blank cheque o`^GUY}  
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失效支票，过期支票stale cheque <pd6,
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普通支票open cheque p%304oP6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [BS3y`c  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 'BT}'qN  
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支票换现金||兑现to cash a cheque aubmA0w  
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清理票款to clear a cheque Hfer\+RX  
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保证兑现to certify a cheque u>;#.N/  
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填写支票数额to fill up a cheque .v
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支票上划线to cross a cheque dN>XZv  
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开发支票to make out a cheque qs6yEuh#  
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签发支票，开立支票to draw a cheque||to issue a cheque &P t|  
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透支支票to overdraw a cheque 2F-!SI  
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背书支票to endorse a cheque '{kN
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请付票款||清付票款to pay a cheque||to honour a cheque P,!W\N%3  
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支票退票to dishonour a cheque xkl'Y*  
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拒付支票to refuse a cheque ,oDZ:"
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拒付支票to stop payment of a cheque #e&j]Q$Eh  
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提示要求付款to present for payment tjOfek
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见票即付持票人payable to bearer .eXIbd<C  
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支付指定人payable to order u4$d#0sA  
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已过期||无效out of date||stale H` Q_gy5Z(  

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请给出票人R/D||refer to drawer ;eG %#=>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds N3vk<sr@  
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文字与数字不一致words and figures differ 2|EHNy!  
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支票 U@D=.6\B  

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时间已过account closed $g#X9/+<  
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更改处应加盖印章alterations require initials rVQ:7\=Z  
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时间已过effects not cleared M/d! &Bk  

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停止付款payment stopped  +tfmBZl^  
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支票毁损cheque mutilated ~ D3'-,n[  
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汇款||寄钱to remit||to send money K<Yh'RvTD  
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寄票供取款||支票支付to send a cheque for payment 3w{i5gGn  
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寄款人a remitter +qsdA#2  
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收款人a remittee H7qda'%>  
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国外汇票foreign Bill 2vj)3%:7#E  
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国内汇票inland Bill OY"{XnPZ  
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跟单汇票documentary bill hCr7%`  
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空头汇票accommodation bill T w"^I*B  
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原始汇票original bill .P,\69g~A  
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改写||换新票据renewed bill ?]3`WJOj  
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即期汇票sight bill||bill on demand Y=}b/[s6;  
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…days after date||…days after date…日后付款 2^qY,dL  
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…months after date||…months after date…月后付款 U8<GD|  
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见票后…日付款…days after sight||…days sight Sl 6}5  
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见票后…月付款…months after sight||…months sight Ah)7A|0rT  
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同组票据set of bills sKHUf1   
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单张汇票sola of exchange||sole of exchange Z,u:g c+*  
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远期汇票usance bill||bill at usance ,"}'NH@  
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长期汇票long bill zo ]7#  
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短期汇票short bill '-ACNg Nn  
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逾期汇票overdue bill W:0@m^r  
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宽限日期days of grace 0HG*KW  
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电汇telegraphic transfer （T.T） v3aiX  
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邮汇postal order||postal note （Am.）||post office order||money order >xH3*0Lp  
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本票promissory note （P/N） $RF"m"  
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押汇负责书||押汇保证书letter of hypothecation tpCEWdn5  
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副保||抵押品||付属担保物collateral security Mb/R+:C`  
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担保书trust receipt||letter of indemnity ;N4mR6  
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承兑||认付acceptance Q0M8}  
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单张承兑general acceptance w#"c5w~  
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有条件承兑qualified acceptance eQYW>z'%,  
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附条件认付conditional acceptance
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部分认付partial acceptance   xx41Qw>\W