[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。   }=XL^a|V  
会计报表statement of account W]6Y buP:  
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往来帐目account current %9Ulgs8=  
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现在往来帐||存款额current accout 3z~zcQ^\  
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销货帐account sales S1`+r0Fk~n  
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共同计算帐项joint account mE^6Zu  
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未决帐项outstanding account L$(W* PG}  
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贷方帐项credit account||creditor account ih1SN,/  
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借方帐项debit account||debtor account G]q6Ika  

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应付帐||应付未付帐account payable OBb  
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应收帐||应收未收帐account receivable v?d~H`L  
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新交易||新帐new account Cww$ A %}  
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未决帐||老帐old account C/ ;f)k<  
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现金帐cash account M;3uG/E\  
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流水帐running account ]j_S2lt  
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暂记帐||未定帐suspense account - n11L  
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过期帐||延滞帐overdue account||pastdue account ,bJZs- P0  
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杂项帐户sundry account ~u}[VP  
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详细帐单||明细表detail account MLa]s* ; d  
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呆帐bad account _ |H]X+|  
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会计项目title of account D~2,0K  
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会计薄||帐薄account-book inR8m 4c]P  
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营业报告书||损益计算表account of budiness||business report zjVb+Z\n  
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借贷细帐||交验帐account rendered 5_=&U-? H  
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明细帐account stated :vV?Yv%P)n  
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与…银行开立一户头to open an account with ~#) DJ  
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与…银行建立交易to keep account with 5n?fZ?6(  
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继续记帐to keep account b
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与…有交易to have an account with syBYH5  
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作成会计帐||有往来帐项to make out an account with x!LUhX '  
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清算||清理债务to make up an account [Zgy,j\\  
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清洁帐目||与…停止交易to close ones account with oX!s u  
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结帐to close an account +O9l@X$l=  
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清理未付款to ask an account||to demand an account .RoO6:T6  
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结清差额to balance the account with g/JAr<  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account :n>:*e@w%  
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检查帐目to examine an account u4fTC})4{C  
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转入A的帐户to charge the amount to As account bNIT 1'v  
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以计帐方式付款to pay on account %
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代理某人||为某人on ones account||on account of one _BcB@a  
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为自己计算||独立帐目on ones own account eYR/k
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由某人收益并负风险on ones account and risk||for ones account and risk G|Q}.v  
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由某人负担for ones account||for account of one @RT yCr  
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按某人指示||列入某人帐户by order and for account of one y]cx}9~  
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列入5月份帐目for May account ?Vt$  
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编入某中帐项下to pass to the account of||to place to the account of NW!e@;E+i  
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寄出清算书to send in an account||to send in render an account Y^3tk}yru  
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支票薄cheque book _k6N(c2Nd  
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支票陈票人cheque drawer 3PBg3Y$  
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持票人cheque holder EcwHO  
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不记名支票cheque to bearer||bearer cheque  vuw1ycy)  
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记名支票||认人支票cheque to order '7_'s1  
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到期支票antedated cheque +{Q\B}3cj1  
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未到期支票postdated cheque {9C(\i +  
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保付支票certified cheque Of:e6N  
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未获兑现支票，退票returned cheque FIG5]u  
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横线支票crossed cheque ]=]'*Z%  
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普通横线general crossing #2cH.`ty  
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特别横线special crossing YK}(
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空白支票blank cheque >6<g5ps.n  
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失效支票，过期支票stale cheque Dq-h`lh!D#  
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普通支票open cheque  ym${4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount oh:t ex<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges o+aB[+  
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支票换现金||兑现to cash a cheque &/7GhZRt  
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清理票款to clear a cheque <BO|. (ys  
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保证兑现to certify a cheque [&Qrk8EN  
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填写支票数额to fill up a cheque y:v0&9L  
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支票上划线to cross a cheque bAW;2 NB  
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开发支票to make out a cheque aV>w($tdd  
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签发支票，开立支票to draw a cheque||to issue a cheque ,q:6[~n  
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透支支票to overdraw a cheque ; 4S#6#  
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背书支票to endorse a cheque 0dnm/ 'L  
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请付票款||清付票款to pay a cheque||to honour a cheque ^@t
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支票退票to dishonour a cheque AWf zMJ;VS  
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拒付支票to refuse a cheque N"2@yaN  
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拒付支票to stop payment of a cheque ;
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提示要求付款to present for payment ^]Gt<_  
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见票即付持票人payable to bearer (hmasy6hM  
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支付指定人payable to order ,Cx5( ~kU  
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已过期||无效out of date||stale ef|Y2<P  
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请给出票人R/D||refer to drawer SX*os$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TmO\!`  
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文字与数字不一致words and figures differ {uw'7 d/  
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支票 |F6C&GNYT  
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时间已过account closed yqCy`TK8  
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更改处应加盖印章alterations require initials :X@;XEol~
 
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时间已过effects not cleared \Z57UNI  
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停止付款payment stopped in B}ydk  
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支票毁损cheque mutilated }eB\k,7L  
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汇款||寄钱to remit||to send money Zwq uS9  
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寄票供取款||支票支付to send a cheque for payment _+^3<MT  
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寄款人a remitter )P|Ql-rE4  
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收款人a remittee SHwl^qVk[  
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国外汇票foreign Bill P,wFib^1  
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国内汇票inland Bill Ppx*
  
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跟单汇票documentary bill t`DUY3>36  
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空头汇票accommodation bill JWxPH5L  
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原始汇票original bill Y
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改写||换新票据renewed bill gW* ee  
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即期汇票sight bill||bill on demand 2y<d@z:K  
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…days after date||…days after date…日后付款 [NKWudq  
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…months after date||…months after date…月后付款 i[YYR
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见票后…日付款…days after sight||…days sight -7+Fb^"L  
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见票后…月付款…months after sight||…months sight 3@}_ F<"*  
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同组票据set of bills S"_vD <q  
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单张汇票sola of exchange||sole of exchange "Dy&`  
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远期汇票usance bill||bill at usance =l_eliM/  
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长期汇票long bill 'dht5iI;Yw  
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短期汇票short bill ^\wosB3E  
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逾期汇票overdue bill VLOyUt~O#  
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宽限日期days of grace }k,Si9O  
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电汇telegraphic transfer （T.T） #p[=iP
  
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邮汇postal order||postal note （Am.）||post office order||money order \[8I5w-  
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本票promissory note （P/N） aH>.o 1;  
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押汇负责书||押汇保证书letter of hypothecation }wUF#  
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副保||抵押品||付属担保物collateral security C( r?1 ma  
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担保书trust receipt||letter of indemnity BE m%x0y  
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承兑||认付acceptance 7aU*7!U  
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单张承兑general acceptance eH6#'M4+\  
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有条件承兑qualified acceptance 1 8&^k|  
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附条件认付conditional acceptance .+8w\>w6g  
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部分认付partial acceptance   gfp#G,/B