[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。   Pmi#TW3X  
会计报表statement of account ,]}?.g  
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往来帐目account current `si#aU  
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现在往来帐||存款额current accout !L5jj#0  
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销货帐account sales C0=9K@FCb  
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共同计算帐项joint account RvJ['(-  
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未决帐项outstanding account 1>Q{Gs^  
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贷方帐项credit account||creditor account )pw&c_x  
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借方帐项debit account||debtor account avmcw~ TF  
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应付帐||应付未付帐account payable SPj><5Ro  
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应收帐||应收未收帐account receivable MJj4Hd  
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新交易||新帐new account &Bx J  
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未决帐||老帐old account eUS  
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现金帐cash account !gwjN_ZJ^  
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流水帐running account \EoX8b}$b0  
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暂记帐||未定帐suspense account OEd
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过期帐||延滞帐overdue account||pastdue account Do?P<x o  
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杂项帐户sundry account m}VM+=  
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详细帐单||明细表detail account ^=cXo<6D  
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呆帐bad account eX&Gw{U-f  
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会计项目title of account Al)$An-  
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会计薄||帐薄account-book dOa!htx]  
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营业报告书||损益计算表account of budiness||business report (J:dK=O@Z  
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借贷细帐||交验帐account rendered L^9HH)Jc  
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明细帐account stated .I?@o8'x  
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与…银行开立一户头to open an account with l_FGZ!7  
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与…银行建立交易to keep account with -@%%*YI>  
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继续记帐to keep account 5P^U_  
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与…有交易to have an account with U
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作成会计帐||有往来帐项to make out an account with * UcjQ
  
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清算||清理债务to make up an account )y50Mb0+  
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清洁帐目||与…停止交易to close ones account with TnxKR$Hoh  
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结帐to close an account >S&U.  
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清理未付款to ask an account||to demand an account tjzA)/T,4  
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结清差额to balance the account with >[K?fJ$+  
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清算to settle an account||to liquidate an account||to square an account w!,QxrOV~  
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审查帐目||监查帐目to audit an account rc~Y=m
 
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检查帐目to examine an account m#ad6 \  
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转入A的帐户to charge the amount to As account nZW4}~0j  
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以计帐方式付款to pay on account aJQ XJ,>Lv  
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代理某人||为某人on ones account||on account of one 7,su f }=  
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为自己计算||独立帐目on ones own account w%~qB5wF6  
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由某人收益并负风险on ones account and risk||for ones account and risk z@n+7p`w  
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由某人负担for ones account||for account of one 5F03y`@ u  
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按某人指示||列入某人帐户by order and for account of one }{#7Z8  
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列入5月份帐目for May account e mC\i  
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编入某中帐项下to pass to the account of||to place to the account of M3PVixli3  
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寄出清算书to send in an account||to send in render an account 8|Q4-VK<!  
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支票薄cheque book MsSoX9A{D  
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支票陈票人cheque drawer P)4x  
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持票人cheque holder 0.3^  
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不记名支票cheque to bearer||bearer cheque &boj$ k!g[  
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记名支票||认人支票cheque to order sf<Q#ieTxY  
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到期支票antedated cheque p3{x<AO/  
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未到期支票postdated cheque U#OWUZ  
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保付支票certified cheque F]/L!   
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未获兑现支票，退票returned cheque e4[-rkn{hl  
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横线支票crossed cheque >DPds~k  
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普通横线general crossing 61ON  
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特别横线special crossing 6\NX
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空白支票blank cheque kr EH`f  
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失效支票，过期支票stale cheque Q#yu(  
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普通支票open cheque _WRR 3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .(P@Bl]XJ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2|T|K?R^  
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支票换现金||兑现to cash a cheque []6ShcqJ[v  

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清理票款to clear a cheque O>b&-U"R  
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保证兑现to certify a cheque YN5OuKMUd'  
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填写支票数额to fill up a cheque Gg3?2h"d  
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支票上划线to cross a cheque +lDGr/  
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开发支票to make out a cheque 7Y @=x#  
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签发支票，开立支票to draw a cheque||to issue a cheque v @I^:I  
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透支支票to overdraw a cheque $V{- @=  
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背书支票to endorse a cheque ;t@ 3Go  
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请付票款||清付票款to pay a cheque||to honour a cheque 8HH.P`Vk#  
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支票退票to dishonour a cheque b#\kZ/W  
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拒付支票to refuse a cheque dn.c# ,
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拒付支票to stop payment of a cheque ;ZqD60%\  
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提示要求付款to present for payment "6Hjji@A  
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见票即付持票人payable to bearer "d^lS@ ~  
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支付指定人payable to order 1 FIiX  
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已过期||无效out of date||stale v' Py[[R  
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请给出票人R/D||refer to drawer O6/=/-?N=c  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T6?d`i i1  
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文字与数字不一致words and figures differ @Oc}\Rg  
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支票 %KVRiX  
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时间已过account closed U?m?8vhR6(  
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更改处应加盖印章alterations require initials Q^5 t]HKn  
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时间已过effects not cleared (YH{%8 Z0  
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停止付款payment stopped |8?{JK sg  
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支票毁损cheque mutilated j3'/jk]\  
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汇款||寄钱to remit||to send money GnHf9 JrR  
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寄票供取款||支票支付to send a cheque for payment ^rb7`s#G  
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寄款人a remitter \nt'I;f  
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收款人a remittee ?O]gFn  
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国外汇票foreign Bill ^HKaNk<  
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国内汇票inland Bill Eu_0n6J  
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跟单汇票documentary bill 1Ee>pbd  
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空头汇票accommodation bill g4932_tC  
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原始汇票original bill pfIvBU?  
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改写||换新票据renewed bill .h }D%Qa  
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即期汇票sight bill||bill on demand n[7zK'%Dxg  
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…days after date||…days after date…日后付款 smNr%}_g  
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…months after date||…months after date…月后付款 /267Q;d C)  
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见票后…日付款…days after sight||…days sight j_g9RmZT  
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见票后…月付款…months after sight||…months sight >sk S`/6  
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同组票据set of bills YG|T;/-  
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单张汇票sola of exchange||sole of exchange YKk%;U*  


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远期汇票usance bill||bill at usance x(~
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长期汇票long bill (@9-"W  
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短期汇票short bill ho. a93  
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逾期汇票overdue bill WqO*vK!t  
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宽限日期days of grace Vow+,,oh  
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电汇telegraphic transfer （T.T） f32nO
 
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邮汇postal order||postal note （Am.）||post office order||money order "
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本票promissory note （P/N） Zx6BK=4G  
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押汇负责书||押汇保证书letter of hypothecation xYbF76 B  
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副保||抵押品||付属担保物collateral security :gmVX}  
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担保书trust receipt||letter of indemnity sy~mcH:%+  
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承兑||认付acceptance 9E+^FZe  
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单张承兑general acceptance Xo P]PR`cQ  
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有条件承兑qualified acceptance ,ua]h8  
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附条件认付conditional acceptance }a8N!g  
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部分认付partial acceptance   7: ]I@Gc'