[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。   }{Ra5-PY  
会计报表statement of account kO$n0y5e  
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往来帐目account current A;o({9VH`Z  
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现在往来帐||存款额current accout 
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销货帐account sales *zW]IQ'A  
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共同计算帐项joint account hMUUnr"8;i  
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未决帐项outstanding account 0)ZLdF_6  
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贷方帐项credit account||creditor account #)]/wqPoW  
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借方帐项debit account||debtor account E&5S[n9{3  
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应付帐||应付未付帐account payable :"H?phk  
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应收帐||应收未收帐account receivable b#R$P]dr=  
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新交易||新帐new account axq~56"7E  
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未决帐||老帐old account ~*<`PDO?  
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现金帐cash account ?~E"!  
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流水帐running account _`p^B%[  
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暂记帐||未定帐suspense account a|.IAxJ  
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过期帐||延滞帐overdue account||pastdue account 8#- Nx]VM  
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杂项帐户sundry account .k
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详细帐单||明细表detail account NGkxg:  
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呆帐bad account d_0(;'
 
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会计项目title of account 4[MTEBx  
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会计薄||帐薄account-book }Nwp{["}]L  
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营业报告书||损益计算表account of budiness||business report Sy4|JM-5  
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借贷细帐||交验帐account rendered vCSC:  
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明细帐account stated jw{B8<@s  
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与…银行开立一户头to open an account with (_>SuQK  
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与…银行建立交易to keep account with cfa1"u""e  
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继续记帐to keep account |9IOZ

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与…有交易to have an account with ~ss6yQ$  
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作成会计帐||有往来帐项to make out an account with 
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清算||清理债务to make up an account m*N8!1Ot  
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清洁帐目||与…停止交易to close ones account with ?Z
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结帐to close an account 0zSz[;A  
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清理未付款to ask an account||to demand an account Rk#'^}  
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结清差额to balance the account with o
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清算to settle an account||to liquidate an account||to square an account 4* >j:1  
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审查帐目||监查帐目to audit an account p!^K.P1 '  
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检查帐目to examine an account UWV%y P  
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转入A的帐户to charge the amount to As account W$NFk(  
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以计帐方式付款to pay on account GAYn*'<  
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代理某人||为某人on ones account||on account of one np6G~0Y`  
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为自己计算||独立帐目on ones own account Qr~!YPK\  
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由某人收益并负风险on ones account and risk||for ones account and risk $u~ui@kB  
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由某人负担for ones account||for account of one q 9xA.*  
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按某人指示||列入某人帐户by order and for account of one [ R+M .5  
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列入5月份帐目for May account hwXsfh |  
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编入某中帐项下to pass to the account of||to place to the account of "ufSHrZv  
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寄出清算书to send in an account||to send in render an account t}h(j|  
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支票薄cheque book eu$VKLY*  
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支票陈票人cheque drawer +CBN[/Z^i  
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持票人cheque holder !vu -`u~86  
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不记名支票cheque to bearer||bearer cheque _%2ukuJ `  
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记名支票||认人支票cheque to order }9 \6!GY0  
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到期支票antedated cheque 9;7"S.7AV  
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未到期支票postdated cheque X+A@//,7  
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保付支票certified cheque N80ogio_Tk  
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未获兑现支票，退票returned cheque cb)7$S  
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横线支票crossed cheque 5<PNl~0  

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普通横线general crossing d6t
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特别横线special crossing nm<VcCc  
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空白支票blank cheque ^TZmc{i  
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失效支票，过期支票stale cheque kI(3Pf].  
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普通支票open cheque F!hjtIkPj  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount bFN/{^SB  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^ICSh8C  
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支票换现金||兑现to cash a cheque <h9nt4F  
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清理票款to clear a cheque 7)<Ib j<M  
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保证兑现to certify a cheque h9m|f|cH  
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填写支票数额to fill up a cheque | WJ]7C  
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支票上划线to cross a cheque ?/MkH0[G=  
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开发支票to make out a cheque `_)9eGQ  
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签发支票，开立支票to draw a cheque||to issue a cheque 0$`pYW]  
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透支支票to overdraw a cheque ec# `9w$  
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背书支票to endorse a cheque rU9")4sQ  
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请付票款||清付票款to pay a cheque||to honour a cheque ^pe/~ :a  
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支票退票to dishonour a cheque &/^p:I  
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拒付支票to refuse a cheque 7lF;(l^Z>}  
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拒付支票to stop payment of a cheque "dndhoMq  
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提示要求付款to present for payment M-Vz$D/aed  
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见票即付持票人payable to bearer lws.;abm%n  
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支付指定人payable to order A6_ER&9$>N  
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已过期||无效out of date||stale bSI*`Dc"!  
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请给出票人R/D||refer to drawer ?^-fivzS>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (mi=I3A(  
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文字与数字不一致words and figures differ 3\ )bg R:  
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支票 U[yA`7Zs}  
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时间已过account closed P%w!4v~"  
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更改处应加盖印章alterations require initials @Py'SH!-  
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时间已过effects not cleared )cOBP}j+  
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停止付款payment stopped E7SmiD@)  
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支票毁损cheque mutilated @O6 2}F  
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汇款||寄钱to remit||to send money h^H)p`[Gme  
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寄票供取款||支票支付to send a cheque for payment Oeg^%Y   
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寄款人a remitter oC!z
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收款人a remittee |mw3v>  
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国外汇票foreign Bill 0o@eE3^  
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国内汇票inland Bill ?O#"x{Pk  
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跟单汇票documentary bill k <LFH(  
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空头汇票accommodation bill +'g~3A-G  
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原始汇票original bill ?j8_j  
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改写||换新票据renewed bill w[;5]z  
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即期汇票sight bill||bill on demand `jGG^w3  
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…days after date||…days after date…日后付款 $viZ[Lu!m  
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…months after date||…months after date…月后付款 &
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见票后…日付款…days after sight||…days sight zW; sr.  
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见票后…月付款…months after sight||…months sight rn-CQ2{?  
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同组票据set of bills }m.45n/  
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单张汇票sola of exchange||sole of exchange *skmTioj&  
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远期汇票usance bill||bill at usance ,uCgC4EP  
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长期汇票long bill \) g?mj^  
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短期汇票short bill '>#8 F.  
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逾期汇票overdue bill h=MEQ-3jg  
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宽限日期days of grace AkVgFQg" n  
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电汇telegraphic transfer （T.T）  ^_G@a,  
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邮汇postal order||postal note （Am.）||post office order||money order 6l&,!fd  
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本票promissory note （P/N） z?'z{+HY  
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押汇负责书||押汇保证书letter of hypothecation zx;~sUR;  
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副保||抵押品||付属担保物collateral security O*ER3  
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担保书trust receipt||letter of indemnity 5
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承兑||认付acceptance >IJX=24Rc  
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单张承兑general acceptance t_jnp $1m  
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有条件承兑qualified acceptance >Xw0i\G  
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附条件认付conditional acceptance '+7"dHLC;  
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部分认付partial acceptance   %{
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