[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。   <"?*zx&  
会计报表statement of account 9qpU@V!  
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往来帐目account current vv &BhIf3  
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现在往来帐||存款额current accout `fz,Lh* v  
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销货帐account sales 1Y#HcW&  
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共同计算帐项joint account 9x?B5Ap[  
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未决帐项outstanding account <W*xsh
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贷方帐项credit account||creditor account /THnfy\  
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借方帐项debit account||debtor account ^O)ve^P  
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应付帐||应付未付帐account payable "~
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应收帐||应收未收帐account receivable 44HiTWQS?l  
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新交易||新帐new account L\e>B>u  
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未决帐||老帐old account O4L#jBa+  
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现金帐cash account O>c$sL0g  
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流水帐running account ;:mu}  
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暂记帐||未定帐suspense account hO#t:WxF I  
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过期帐||延滞帐overdue account||pastdue account +}@8p[` )  
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杂项帐户sundry account >MG(qi  
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详细帐单||明细表detail account  AIRr{Y  
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呆帐bad account Pc_VY>Ty  
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会计项目title of account 55Gtp\L  
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会计薄||帐薄account-book Uxu\u0*  
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营业报告书||损益计算表account of budiness||business report wy,p&g)>  
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借贷细帐||交验帐account rendered Sr_VL:Gg  
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明细帐account stated NbRn*nb/T  
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与…银行开立一户头to open an account with CC^E_jT  
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与…银行建立交易to keep account with  \e3`/D  
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继续记帐to keep account eqAW+Ptx  

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与…有交易to have an account with gB'fFkd  
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作成会计帐||有往来帐项to make out an account with >Z.\J2wM<j  
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清算||清理债务to make up an account Z3TS,a1I4  
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清洁帐目||与…停止交易to close ones account with \!]hU%Un  
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结帐to close an account 8I;XS
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清理未付款to ask an account||to demand an account Cqii}  
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结清差额to balance the account with B.r4$:+jb2  
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清算to settle an account||to liquidate an account||to square an account ".^VI2T  
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审查帐目||监查帐目to audit an account 5tjP6Z`!9`  
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检查帐目to examine an account $$b 9&mTl#  
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转入A的帐户to charge the amount to As account g~V+4+  
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以计帐方式付款to pay on account \^I>Q_LU  
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代理某人||为某人on ones account||on account of one !Z VU,b>  
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为自己计算||独立帐目on ones own account Z o1,1O  
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由某人收益并负风险on ones account and risk||for ones account and risk Z{&cuo.@<]  
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由某人负担for ones account||for account of one .bB dQpF-  
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按某人指示||列入某人帐户by order and for account of one %v20~xW:o  
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列入5月份帐目for May account Eke5Nb  
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编入某中帐项下to pass to the account of||to place to the account of mI74x3 [  
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寄出清算书to send in an account||to send in render an account ~69&6C1Ch  
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支票薄cheque book 7uzkp&+:  
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支票陈票人cheque drawer T=ev[ mS  
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持票人cheque holder 3Z1CWzq(  
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不记名支票cheque to bearer||bearer cheque wmTb97o
 
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记名支票||认人支票cheque to order B {>7-0  
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到期支票antedated cheque VVlr*`  
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未到期支票postdated cheque
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保付支票certified cheque W)bLSL]`E  
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未获兑现支票，退票returned cheque ,y#Kv|R  
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横线支票crossed cheque c24dSNJg,  
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普通横线general crossing Vh4X%b$TV  
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特别横线special crossing ;>Ib^ov  
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空白支票blank cheque ZQV6xoN;r  
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失效支票，过期支票stale cheque R Mdk:YvBg  
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普通支票open cheque W_"sM0 w  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount M/"I2m   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges I&x= ;   
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支票换现金||兑现to cash a cheque v dc\R?  
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清理票款to clear a cheque c(xrP/yOwi  
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保证兑现to certify a cheque 4V)kx[j  
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填写支票数额to fill up a cheque &5B'nk"  
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支票上划线to cross a cheque - M4JJV(  
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开发支票to make out a cheque %K=?@M9i  
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签发支票，开立支票to draw a cheque||to issue a cheque ) j#`r/  
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透支支票to overdraw a cheque o,\$ZxSlm  
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背书支票to endorse a cheque ?jv
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请付票款||清付票款to pay a cheque||to honour a cheque & p  
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支票退票to dishonour a cheque 24 'J  
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拒付支票to refuse a cheque ?Jm^<  
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拒付支票to stop payment of a cheque 'x#~'v
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提示要求付款to present for payment Uiw2oi&_  
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见票即付持票人payable to bearer hR?{3d# x2  
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支付指定人payable to order < 44G]eb  
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已过期||无效out of date||stale 2*& ^v  
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请给出票人R/D||refer to drawer 6Pl<'3&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +Mb.:_7'  
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文字与数字不一致words and figures differ iOghb*aW  
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支票 jvL[ JI,b  
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时间已过account closed <)H9V-5aZ  
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时间已过effects not cleared kbQ>a5`,x  
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停止付款payment stopped uo8YP<q  
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支票毁损cheque mutilated FTUv IbT  
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汇款||寄钱to remit||to send money qo bc<-  
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寄票供取款||支票支付to send a cheque for payment }S-O&Z  
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寄款人a remitter ?CPahU  
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收款人a remittee )3EY;  
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国外汇票foreign Bill !%c\N8<>GD  
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国内汇票inland Bill lt8|9"9<  
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跟单汇票documentary bill @\#td5'  
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空头汇票accommodation bill [{,1=AB  
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原始汇票original bill $xN|5;+  
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改写||换新票据renewed bill Sdryol<  
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即期汇票sight bill||bill on demand <Q3c[ Y  
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…days after date||…days after date…日后付款 A*BeR0(  
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…months after date||…months after date…月后付款 IH+|}z4N?>  
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见票后…日付款…days after sight||…days sight Z *x'+X  
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见票后…月付款…months after sight||…months sight U 6)#}
 
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同组票据set of bills dk^~;m#iN  
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单张汇票sola of exchange||sole of exchange O;3>sLgc  
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远期汇票usance bill||bill at usance VUuE T  
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长期汇票long bill )boE/4  
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短期汇票short bill E"IZ6)Q  
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逾期汇票overdue bill #<x
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宽限日期days of grace 3OB"#Ap8<  
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电汇telegraphic transfer （T.T） x?<FJ"8"k  
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邮汇postal order||postal note （Am.）||post office order||money order ia? c0xL  
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本票promissory note （P/N） CvdN"k  
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押汇负责书||押汇保证书letter of hypothecation !5N.B|Nt  
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副保||抵押品||付属担保物collateral security }QmqoCAE~m  
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担保书trust receipt||letter of indemnity 1.>m@
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承兑||认付acceptance "Y.y:Vv;  
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单张承兑general acceptance #LNED)Vg  
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有条件承兑qualified acceptance o !7va"  
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附条件认付conditional acceptance 3$JoDL(Z  
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部分认付partial acceptance   UCWBYC+