[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。   P"%i 4-S  
会计报表statement of account -So&?3,\A@  
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往来帐目account current -bK#&o,  
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现在往来帐||存款额current accout [EDw 0e  
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销货帐account sales "PBUyh-Z  
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共同计算帐项joint account R ;^[4<&  
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未决帐项outstanding account AA9OElCa  
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贷方帐项credit account||creditor account pO$`(+q[  
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借方帐项debit account||debtor account ^9o;=!D!9  
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应付帐||应付未付帐account payable @c{=:kg5  
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应收帐||应收未收帐account receivable 3=1aMQ  
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新交易||新帐new account _d&zHlc_  
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未决帐||老帐old account '5KgRK"  
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现金帐cash account JQ'NF l9<  
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流水帐running account f.rz2)o  
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暂记帐||未定帐suspense account w`,[w,t  
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过期帐||延滞帐overdue account||pastdue account C',D"  
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杂项帐户sundry account Ttb@98  
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详细帐单||明细表detail account oA}&o_Q%  
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呆帐bad account ~!&WK,k6  
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会计项目title of account K0yTHX?(.  
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会计薄||帐薄account-book g4&zBn  
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营业报告书||损益计算表account of budiness||business report <w(
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借贷细帐||交验帐account rendered w#U3h]>,  
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明细帐account stated m.EI("n"J  
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与…银行开立一户头to open an account with :h=];^/E  
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与…银行建立交易to keep account with cP`f \\c  
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继续记帐to keep account *oL?R2#7  
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与…有交易to have an account with IUAx*R  
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作成会计帐||有往来帐项to make out an account with >y"W(  
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清算||清理债务to make up an account Mg W0 ).  
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清洁帐目||与…停止交易to close ones account with /@X!  
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结帐to close an account ZZ?
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清理未付款to ask an account||to demand an account #wK {G)J  
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结清差额to balance the account with J:Ea|tXK^  
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清算to settle an account||to liquidate an account||to square an account m~'!  
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审查帐目||监查帐目to audit an account ]W~\%`#8?  
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检查帐目to examine an account 'i;
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转入A的帐户to charge the amount to As account |tIr?nXSW3  
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以计帐方式付款to pay on account Q)c3=.[ >  
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代理某人||为某人on ones account||on account of one E-IVv  
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为自己计算||独立帐目on ones own account O 7RIcU  
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由某人收益并负风险on ones account and risk||for ones account and risk *o.f<OwOz  
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由某人负担for ones account||for account of one /Cy4]1dw  
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按某人指示||列入某人帐户by order and for account of one `ppyCUX  
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列入5月份帐目for May account B-^r0/y;  
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编入某中帐项下to pass to the account of||to place to the account of +7\$wc_1I@  
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寄出清算书to send in an account||to send in render an account z^lcc7  
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支票薄cheque book mi[t1cN)=  
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支票陈票人cheque drawer ( jACLo  

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持票人cheque holder P:D;w2'Q  
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不记名支票cheque to bearer||bearer cheque Fn>KdoByN  
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记名支票||认人支票cheque to order R2Es~T  
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到期支票antedated cheque r>: ~!o*  
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未到期支票postdated cheque s&hJ[$i  
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保付支票certified cheque s$%t2UaV  
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未获兑现支票，退票returned cheque l1bkhA b  
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横线支票crossed cheque /KLkrW  
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普通横线general crossing >.M>,m\  
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特别横线special crossing 5U-SIG*  
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空白支票blank cheque &szYa-K*  
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失效支票，过期支票stale cheque He,,bq  
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普通支票open cheque z&cM8w:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount MuJP.]5>`  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +OqEe[Wk#  
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支票换现金||兑现to cash a cheque 3&>0'h  
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清理票款to clear a cheque OP<N!y?[  
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保证兑现to certify a cheque D Qz+t  
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填写支票数额to fill up a cheque IITUM)  
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支票上划线to cross a cheque m% 3 D  
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开发支票to make out a cheque `!t-$i  
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签发支票，开立支票to draw a cheque||to issue a cheque #bBh. ^  
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透支支票to overdraw a cheque {g#4E0.A!  
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背书支票to endorse a cheque g0bYO!gCr  
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请付票款||清付票款to pay a cheque||to honour a cheque Yb-{+H8{J  
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支票退票to dishonour a cheque $:%E<j4Dn  
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拒付支票to refuse a cheque qxb]UV,R  
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拒付支票to stop payment of a cheque iX6>u4~(  
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提示要求付款to present for payment uZtN,Un  
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见票即付持票人payable to bearer eFG(2OVg}M  
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支付指定人payable to order xsB0LUt  
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已过期||无效out of date||stale 6ki2/ Q  
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请给出票人R/D||refer to drawer &K\80wGK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds k_L`  
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文字与数字不一致words and figures differ VFL^-tXnA^  
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支票 4MzQH-U>/  
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时间已过account closed = 'NV3by  
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更改处应加盖印章alterations require initials HCs^? s8Pp  
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时间已过effects not cleared cK+TE8ao  
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停止付款payment stopped &/? C t!_  
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支票毁损cheque mutilated +-^>B %/&Z  
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汇款||寄钱to remit||to send money CaJ-oy8  
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寄票供取款||支票支付to send a cheque for payment `F7]M  
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寄款人a remitter KGy3#r;Q
 
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收款人a remittee KdR4<qVV}  
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国外汇票foreign Bill );gY8UL^  
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国内汇票inland Bill 1ML L  
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跟单汇票documentary bill N)X Tmh2v|  
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空头汇票accommodation bill q- JTGCFl  
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原始汇票original bill N(&{~*YE  
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改写||换新票据renewed bill Bu{Kjv  
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即期汇票sight bill||bill on demand Cr5ND\  
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…days after date||…days after date…日后付款 *G58t`]r  
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…months after date||…months after date…月后付款 Mn0.!J "  
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见票后…日付款…days after sight||…days sight 1sqE/-v1_^  
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见票后…月付款…months after sight||…months sight ppAbG,7  
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同组票据set of bills j6qtR$l|  
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单张汇票sola of exchange||sole of exchange 8}'iEj^ e  
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远期汇票usance bill||bill at usance ~apt ,hl  
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长期汇票long bill !M~: #k  
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短期汇票short bill ^#_gk uyd!  
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逾期汇票overdue bill Ic/hVKYG5  
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宽限日期days of grace xQFRM aQE  
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电汇telegraphic transfer （T.T） Vl5r~+$|  
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邮汇postal order||postal note （Am.）||post office order||money order o]? yyP  
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本票promissory note （P/N） 48xgl1R(j  
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押汇负责书||押汇保证书letter of hypothecation &GH[$(  
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副保||抵押品||付属担保物collateral security IjhRSrCv  
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担保书trust receipt||letter of indemnity r9f- C  
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承兑||认付acceptance NZGO8u  
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单张承兑general acceptance ihkZs3}  
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有条件承兑qualified acceptance ?"b __(3  
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附条件认付conditional acceptance c<1$zQY!  
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部分认付partial acceptance   9No6\{[M