[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。   Tz` ,{k  
会计报表statement of account 4_Y!elH)  
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往来帐目account current gZ`DT  
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现在往来帐||存款额current accout *#h;c1aP  
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销货帐account sales o4~kX  
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共同计算帐项joint account }Vl^EAR  
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未决帐项outstanding account jY+Do:#/wO  
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贷方帐项credit account||creditor account 4(|yD;  
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借方帐项debit account||debtor account dEET}s\  
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应付帐||应付未付帐account payable BA*&N>a  
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应收帐||应收未收帐account receivable >~wu3q  
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新交易||新帐new account %I}'Vb{C  
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未决帐||老帐old account #G~wE*VR$  
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现金帐cash account b=G4MZQ  
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流水帐running account QH:>jmC{1h  
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暂记帐||未定帐suspense account ->3uOF!q  
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过期帐||延滞帐overdue account||pastdue account $':
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杂项帐户sundry account FvAbh]/4  
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详细帐单||明细表detail account l[Tt[n  
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呆帐bad account nPcxknl(pd  
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会计项目title of account }|SIHz!R  
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会计薄||帐薄account-book 27Cz1[oX  
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营业报告书||损益计算表account of budiness||business report &{BBxv)y  
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借贷细帐||交验帐account rendered &yB%QX{3  
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明细帐account stated 1E8$% 6VV  
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与…银行开立一户头to open an account with o T:j:n  
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与…银行建立交易to keep account with 
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继续记帐to keep account KuIkul9^%  
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与…有交易to have an account with ,|6Y\
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作成会计帐||有往来帐项to make out an account with :wFb5"  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with <}<#W/  
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结帐to close an account t-'I`I  
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清理未付款to ask an account||to demand an account r;c' NqP  
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结清差额to balance the account with s[Y)d>~\$=  
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清算to settle an account||to liquidate an account||to square an account =n> iQS  
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审查帐目||监查帐目to audit an account n;e."^5  
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检查帐目to examine an account 3
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转入A的帐户to charge the amount to As account ^`l"'6  
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以计帐方式付款to pay on account j 9{O0[v  
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代理某人||为某人on ones account||on account of one szf"|k!  
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为自己计算||独立帐目on ones own account mle_*Gy8  
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由某人收益并负风险on ones account and risk||for ones account and risk |pfhrwJp  
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由某人负担for ones account||for account of one '"!z$i~G=  
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按某人指示||列入某人帐户by order and for account of one <_##YSGh,  
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列入5月份帐目for May account N&6_8=3z  
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编入某中帐项下to pass to the account of||to place to the account of aukk|/3Ih  
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寄出清算书to send in an account||to send in render an account D8r>a"gx  
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支票薄cheque book an*]62l  
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支票陈票人cheque drawer /3CHE8nSh  
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持票人cheque holder R-r+=x&  
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不记名支票cheque to bearer||bearer cheque KKeb ioW  
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记名支票||认人支票cheque to order B-y0;0  
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到期支票antedated cheque nZ2mEt  
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未到期支票postdated cheque Mr5('9%  
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保付支票certified cheque .RQXxw  
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未获兑现支票，退票returned cheque 
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横线支票crossed cheque ()JYN5  
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普通横线general crossing 7` uA  
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特别横线special crossing ~,1-$#R  
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空白支票blank cheque (x1"uy7_  
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失效支票，过期支票stale cheque M@!]
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普通支票open cheque Y-neD?VN  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 32iWYN  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hIzPy3  
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支票换现金||兑现to cash a cheque `F-Dd4B  
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清理票款to clear a cheque \DcC1W  
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保证兑现to certify a cheque }'w^<:RSy  
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填写支票数额to fill up a cheque Be14$7r  
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支票上划线to cross a cheque soQv?4  
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开发支票to make out a cheque V)?x*R*T)  
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签发支票，开立支票to draw a cheque||to issue a cheque !3X%5=#L4  
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透支支票to overdraw a cheque v\?\(Y55Y  
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背书支票to endorse a cheque 5f`XFe$8  
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请付票款||清付票款to pay a cheque||to honour a cheque $ O]E$S${  
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支票退票to dishonour a cheque <2@<r
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拒付支票to refuse a cheque [>]VN)_J5  
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拒付支票to stop payment of a cheque tL4]6u  
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提示要求付款to present for payment K/.hJ  
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见票即付持票人payable to bearer HOQ _T4  
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支付指定人payable to order #]\G*>{  
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已过期||无效out of date||stale R\Ynn^w  
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请给出票人R/D||refer to drawer ;51!aC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Gt%?
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文字与数字不一致words and figures differ >`V|`Zi ?  
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支票 V^5k>`A  

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时间已过account closed S@2Jj>3D?  
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更改处应加盖印章alterations require initials t:@A)ip  
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时间已过effects not cleared q9z!g/,d/  
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停止付款payment stopped MZMv.OeYt,  
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支票毁损cheque mutilated ;j\$[4W.i  
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汇款||寄钱to remit||to send money a9JJuSRC  
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寄票供取款||支票支付to send a cheque for payment c)~|#v   
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寄款人a remitter T<,tC"  
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收款人a remittee F?Nk:# V  
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国外汇票foreign Bill 5]ob;tAm  
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国内汇票inland Bill *3oQS"8  
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跟单汇票documentary bill O3GaxM\x  
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空头汇票accommodation bill .b) (_*  
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原始汇票original bill ?%n9g)>Yej  
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改写||换新票据renewed bill h"m7r4f  
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即期汇票sight bill||bill on demand Um&@ 0C+L  
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…days after date||…days after date…日后付款 m>:ig\  
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…months after date||…months after date…月后付款 yU`IyaazZ  
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见票后…日付款…days after sight||…days sight 0$ EJ4  
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见票后…月付款…months after sight||…months sight b6VAyTa  
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同组票据set of bills ;T(^riAEl  
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单张汇票sola of exchange||sole of exchange xbIA97g-O,  
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远期汇票usance bill||bill at usance uEY5&wX`  
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长期汇票long bill H2p;J#cv@  
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短期汇票short bill co|0s+%PBq  
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逾期汇票overdue bill v4Gk
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宽限日期days of grace lRq!|.C  
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电汇telegraphic transfer （T.T） ~f:fOrLE#  
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邮汇postal order||postal note （Am.）||post office order||money order > im4'-  
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本票promissory note （P/N） 78"W ~`8  
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押汇负责书||押汇保证书letter of hypothecation rXMv&]Ag  
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副保||抵押品||付属担保物collateral security {_JLmyaerZ  
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担保书trust receipt||letter of indemnity +y2*[  
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承兑||认付acceptance iT5%X  
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单张承兑general acceptance ,^(T^ -  
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有条件承兑qualified acceptance U8d wb  

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附条件认付conditional acceptance We`axkC  
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部分认付partial acceptance   W$&Q.Z