[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。   Exv!!0Cd^  
会计报表statement of account VR_/Vh
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往来帐目account current }h/7M  
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现在往来帐||存款额current accout {Z
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销货帐account sales Rq",;,0ZJ  
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共同计算帐项joint account DuAix)#FN9  
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未决帐项outstanding account (?7}\B\  
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贷方帐项credit account||creditor account #U3q +d+^  
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借方帐项debit account||debtor account GqP02P'2  
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应付帐||应付未付帐account payable #{k+^7aQ  
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应收帐||应收未收帐account receivable Mxd7X<\$  
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新交易||新帐new account _x$Eq: i  
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未决帐||老帐old account 7''iT{-[p  
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现金帐cash account #c/K.?  
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流水帐running account 931GJA~g  
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暂记帐||未定帐suspense account BoARM{m  
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过期帐||延滞帐overdue account||pastdue account ' w/S6j  
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杂项帐户sundry account Z% `$
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详细帐单||明细表detail account rNke&z:%X_  
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呆帐bad account T$DFTr\\  
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会计项目title of account hfvC-f97L  
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会计薄||帐薄account-book cw_B^f8^  
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营业报告书||损益计算表account of budiness||business report LF:~& m  
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借贷细帐||交验帐account rendered "SC]G22  
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明细帐account stated aCfWbJ@qiG  
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与…银行开立一户头to open an account with 4~d:@Gmk&  
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与…银行建立交易to keep account with BG1hk!  
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继续记帐to keep account [E9_ZdBT  
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与…有交易to have an account with _( QW2m?K  
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作成会计帐||有往来帐项to make out an account with ~UwqQD1p
 
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清算||清理债务to make up an account g(o^'f  
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清洁帐目||与…停止交易to close ones account with 8;3I:z&muQ  
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结帐to close an account <CS,v)4,nH  
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清理未付款to ask an account||to demand an account ;"NW=P&  
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结清差额to balance the account with NU3s^ 8\(  
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清算to settle an account||to liquidate an account||to square an account &(
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审查帐目||监查帐目to audit an account 6
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检查帐目to examine an account K6nNrd}p:  
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转入A的帐户to charge the amount to As account cu4|!s`#  
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以计帐方式付款to pay on account rpL
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代理某人||为某人on ones account||on account of one ]!WD">d:  
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为自己计算||独立帐目on ones own account 2))pB/  
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由某人收益并负风险on ones account and risk||for ones account and risk 3Zm;:v4y  
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由某人负担for ones account||for account of one .:Zb~  
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按某人指示||列入某人帐户by order and for account of one W"5VqN6v  
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列入5月份帐目for May account xepp."
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编入某中帐项下to pass to the account of||to place to the account of Y5
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寄出清算书to send in an account||to send in render an account *YP;HL  
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支票薄cheque book Tuy5 h5  
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支票陈票人cheque drawer f+4j ^y}  
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持票人cheque holder OTWp,$YA=  
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不记名支票cheque to bearer||bearer cheque _{?-=<V'_  
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记名支票||认人支票cheque to order luCwP  
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到期支票antedated cheque cA B<'44R  
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未到期支票postdated cheque 9QEK|x`8  
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保付支票certified cheque l6pvQ|  
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未获兑现支票，退票returned cheque %ZGG6Xgw  
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横线支票crossed cheque [s~6,w

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普通横线general crossing @J<RFgw#  
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特别横线special crossing =s,}@iqNO4  
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空白支票blank cheque 7 /XfPF  
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失效支票，过期支票stale cheque H}gp`YW:4  
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普通支票open cheque "0J;H#Y"#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Oe lf^&m  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @]dv   
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支票换现金||兑现to cash a cheque OtoG,~?  
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清理票款to clear a cheque $0Un'"`S  
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保证兑现to certify a cheque )C0d*T0i  
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填写支票数额to fill up a cheque  huvn_  
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支票上划线to cross a cheque aev(CY,z  
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开发支票to make out a cheque | nBZ:$D  
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签发支票，开立支票to draw a cheque||to issue a cheque "G@(Cb*+T  
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透支支票to overdraw a cheque $3*y)Ny^  
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背书支票to endorse a cheque mSGpxZ,IE  
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请付票款||清付票款to pay a cheque||to honour a cheque gyxC)br  
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支票退票to dishonour a cheque e@iz`~[  
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拒付支票to refuse a cheque eOx8D|^W  
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拒付支票to stop payment of a cheque jwSPLq%  
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提示要求付款to present for payment O`T_'.Lk  
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见票即付持票人payable to bearer \["I.gQ  
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支付指定人payable to order F<Xtp8  
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已过期||无效out of date||stale <C451+95  
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请给出票人R/D||refer to drawer [z!pm-Ir  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x,|fb
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文字与数字不一致words and figures differ , K:d/  
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支票 /:"^,i\t  
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时间已过account closed :jC$$oC].  
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更改处应加盖印章alterations require initials gtT&97tT<  
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时间已过effects not cleared i0*Cs#(=h  
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停止付款payment stopped @!}/$[hu1  
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支票毁损cheque mutilated @Ae&1O;Z h  
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汇款||寄钱to remit||to send money d_ x jW  
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寄票供取款||支票支付to send a cheque for payment TjI&8#AWBA  
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寄款人a remitter }E[v
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收款人a remittee m)?0;9bt  
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国外汇票foreign Bill Ye$; d
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国内汇票inland Bill XsDZ<j%x89  
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跟单汇票documentary bill 7I@df.rf6J  
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空头汇票accommodation bill 5wha _Yet  
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原始汇票original bill B&y?Dc  

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改写||换新票据renewed bill 5|>ms)[RQ  
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即期汇票sight bill||bill on demand bj0<A  
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…days after date||…days after date…日后付款 jC$~m#F  
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…months after date||…months after date…月后付款 mwN"Cu4t  
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见票后…日付款…days after sight||…days sight +2}Ar<el P  
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见票后…月付款…months after sight||…months sight vpOGyvI  
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同组票据set of bills (n_.bSI  
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单张汇票sola of exchange||sole of exchange d{) =E8wE  
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远期汇票usance bill||bill at usance _ouZd.
 
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长期汇票long bill &e#pL`N  
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短期汇票short bill I")Ud?v0)  
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逾期汇票overdue bill NNTrH\SU#  
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宽限日期days of grace {!{T,_ J  
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电汇telegraphic transfer （T.T） B>z^W+Unyn  
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邮汇postal order||postal note （Am.）||post office order||money order 3W.D^^)eCV  
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本票promissory note （P/N） NcX-*o  
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押汇负责书||押汇保证书letter of hypothecation NA/Sv"7om  
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副保||抵押品||付属担保物collateral security 9jl\H6JY|  
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担保书trust receipt||letter of indemnity mt e3k=17  
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承兑||认付acceptance *S4&V<W>  
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单张承兑general acceptance =umF C[.W  
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有条件承兑qualified acceptance *t={9h  
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附条件认付conditional acceptance /T6Te<68^  
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部分认付partial acceptance   mj9]M?]