[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。   5$58z  
会计报表statement of account nzcXL =^r3  
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往来帐目account current /
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现在往来帐||存款额current accout (C3:_cM5  
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销货帐account sales a3f-9LN  
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共同计算帐项joint account 99KW("C1F  
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未决帐项outstanding account PwC9@c%c  

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贷方帐项credit account||creditor account +{r~-Rn3  
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借方帐项debit account||debtor account Qq|c%FZ  
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应付帐||应付未付帐account payable  d5YL=o  
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应收帐||应收未收帐account receivable kM;}$*?  
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新交易||新帐new account cHAq[Ebp2!  
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未决帐||老帐old account z=j,-d%9  
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现金帐cash account "Q.KBX v/  
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流水帐running account 0PdX>h.t  
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暂记帐||未定帐suspense account 1Xkl.FcFw  
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过期帐||延滞帐overdue account||pastdue account sHPK8Wsg  
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杂项帐户sundry account ^fEer  
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详细帐单||明细表detail account tL\L4>^7T  
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呆帐bad account v@1f,d  
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会计项目title of account n%d7`?tm4  
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会计薄||帐薄account-book >f:OU,"  
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营业报告书||损益计算表account of budiness||business report Z!z#+G  
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借贷细帐||交验帐account rendered ]?k\ qS  
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明细帐account stated M!O &\2Q  
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与…银行开立一户头to open an account with 9D @}(t!  
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与…银行建立交易to keep account with tWI%
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继续记帐to keep account 8M6Qn7{L  
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与…有交易to have an account with F>"B7:P1:Q  
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作成会计帐||有往来帐项to make out an account with DX<xkS[P  
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清算||清理债务to make up an account \)+s)&JLb  
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清洁帐目||与…停止交易to close ones account with c3|/8  
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结帐to close an account Kz9h{Tu4  
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清理未付款to ask an account||to demand an account FW#Lf]FJ  
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结清差额to balance the account with B) &BqZ&  
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清算to settle an account||to liquidate an account||to square an account E#Ynn6  
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审查帐目||监查帐目to audit an account JiZ9ly(G  
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检查帐目to examine an account :d/Z&LXD  
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转入A的帐户to charge the amount to As account GK/a^[f+'l  
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以计帐方式付款to pay on account d|on y
 
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代理某人||为某人on ones account||on account of one aO "JT  
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为自己计算||独立帐目on ones own account Y8.0R-:ZAN  
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由某人收益并负风险on ones account and risk||for ones account and risk $f1L<euH  
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由某人负担for ones account||for account of one t
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按某人指示||列入某人帐户by order and for account of one &>I8^i  
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列入5月份帐目for May account Btpx[T  
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编入某中帐项下to pass to the account of||to place to the account of 5*g@;aR1  
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寄出清算书to send in an account||to send in render an account wO8^|Yf  
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支票薄cheque book mqsf#'ri  
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支票陈票人cheque drawer {GWcw<g.B  
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持票人cheque holder ~PlwPvWo  
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不记名支票cheque to bearer||bearer cheque oR-_=U^  
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记名支票||认人支票cheque to order Ab_aB+g ]  
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到期支票antedated cheque ?: meix  
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未到期支票postdated cheque '6/uc:zv  
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保付支票certified cheque eM9~&{m.  
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未获兑现支票，退票returned cheque "lz!'~im  
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横线支票crossed cheque ^mz_T+UOe  
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普通横线general crossing C*
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特别横线special crossing ,LMme}FFeb  
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空白支票blank cheque qq?>ulu*W  
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失效支票，过期支票stale cheque 4u(}eE f7  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount nQP0<_S  
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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\0IgZdz  
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支票换现金||兑现to cash a cheque M"FAUqz`
 
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清理票款to clear a cheque +|y*
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保证兑现to certify a cheque eV"!/A2:N5  
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填写支票数额to fill up a cheque B*\$ /bk,  
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支票上划线to cross a cheque eR:b=%T8  
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开发支票to make out a cheque @;vNX*-J  
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签发支票，开立支票to draw a cheque||to issue a cheque T Z[Zm  
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透支支票to overdraw a cheque &FSmqE;@ ^  
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背书支票to endorse a cheque ^/HW$8wEi  
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请付票款||清付票款to pay a cheque||to honour a cheque bu>qsU3  
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支票退票to dishonour a cheque h.)h@$d  
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拒付支票to refuse a cheque pY@Y?Jj  
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拒付支票to stop payment of a cheque -(i(02P X
 
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提示要求付款to present for payment y}FZD?"  
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见票即付持票人payable to bearer K=dR%c(  
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支付指定人payable to order <F;v`h|+S  
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已过期||无效out of date||stale "T2"]u<52  
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请给出票人R/D||refer to drawer 'm3t|:nMU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T f4tj!t-  
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文字与数字不一致words and figures differ J-xS:Ha'l  
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支票 0Y l 4eB-  
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时间已过account closed 4dawg8K`9  
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更改处应加盖印章alterations require initials h.eM RdlO  
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时间已过effects not cleared %" D%:  
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停止付款payment stopped 6%,C_7j  
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支票毁损cheque mutilated B* kcNlW  
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汇款||寄钱to remit||to send money v+7kU=  
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寄票供取款||支票支付to send a cheque for payment cH' iA.  
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寄款人a remitter 5r~#0Zf*  
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收款人a remittee l^GP3S  
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国外汇票foreign Bill ~5Pb&+<$  
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国内汇票inland Bill 6+r$t#  
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跟单汇票documentary bill 1b=lpw1}  
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空头汇票accommodation bill X%z }VA  
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原始汇票original bill =qN2Xg/  
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改写||换新票据renewed bill !.2<| 24  
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即期汇票sight bill||bill on demand mF` B#  
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…days after date||…days after date…日后付款 r0p w_j  
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…months after date||…months after date…月后付款 *s@Qtgu  
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见票后…日付款…days after sight||…days sight +P.+_7+:  
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见票后…月付款…months after sight||…months sight THmb
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同组票据set of bills >2#8B  
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单张汇票sola of exchange||sole of exchange apE  
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远期汇票usance bill||bill at usance @?h/B=56  

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长期汇票long bill i<pk6rO1  
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短期汇票short bill Web|\CH  
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逾期汇票overdue bill m rX^2SR  
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宽限日期days of grace 8Jz:
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电汇telegraphic transfer （T.T） ?McQr1  
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邮汇postal order||postal note （Am.）||post office order||money order !ti6  
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本票promissory note （P/N） P6MRd/y |  
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押汇负责书||押汇保证书letter of hypothecation .Lfo)?zG  
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副保||抵押品||付属担保物collateral security vp.ZK[/`  
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担保书trust receipt||letter of indemnity TXZv2P9  
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承兑||认付acceptance ;.bm6(;  
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单张承兑general acceptance K+6e?5t  
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有条件承兑qualified acceptance 5MS
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附条件认付conditional acceptance c_" ~n|  
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部分认付partial acceptance   %K]euEqs