[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。   7-~Q5Kr.  
会计报表statement of account /\w)>0  
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往来帐目account current b:(-  
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现在往来帐||存款额current accout $XU5??8  
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销货帐account sales P1U*g!  
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共同计算帐项joint account 9~0^PzTA  
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未决帐项outstanding account {i*2R^5  
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贷方帐项credit account||creditor account "0EA;S8$8  
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借方帐项debit account||debtor account

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应付帐||应付未付帐account payable \#rO!z d  
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应收帐||应收未收帐account receivable "{E qhR~  
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新交易||新帐new account o:Zd1"Z  
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未决帐||老帐old account MqKye8h9f  
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现金帐cash account )2Hff.  
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流水帐running account ~/IexQB&  
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暂记帐||未定帐suspense account RiO="tX'  
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过期帐||延滞帐overdue account||pastdue account ArI]`h'W  
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杂项帐户sundry account ze'.Y%]  
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详细帐单||明细表detail account WjM>kWv  
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呆帐bad account Sd:.KRTu.  
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会计项目title of account j5%qv(w  
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会计薄||帐薄account-book g-yi xU  
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营业报告书||损益计算表account of budiness||business report hteOh#0{   
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借贷细帐||交验帐account rendered ,.g}W~S)  
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明细帐account stated x.EgTvA&d  
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与…银行开立一户头to open an account with D{AFL.r{  
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与…银行建立交易to keep account with +$(0w35V5  
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继续记帐to keep account `)[dVfxA  
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与…有交易to have an account with U1Yo7nVf  
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作成会计帐||有往来帐项to make out an account with 55hyV{L%  
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清算||清理债务to make up an account Ky&KF0  
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清洁帐目||与…停止交易to close ones account with 
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结帐to close an account k ]bPI$  
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清理未付款to ask an account||to demand an account G{A)H_o*  
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结清差额to balance the account with =yh3Nd:u
 
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清算to settle an account||to liquidate an account||to square an account tzNaw %\  
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审查帐目||监查帐目to audit an account  0dh#/  
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检查帐目to examine an account hBoP=X.~  
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转入A的帐户to charge the amount to As account `A"Q3sf%  
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以计帐方式付款to pay on account !^1[ s@1  
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代理某人||为某人on ones account||on account of one k)i"tpw  
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为自己计算||独立帐目on ones own account PnJ*Zea  
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由某人收益并负风险on ones account and risk||for ones account and risk ,{pGP#  
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由某人负担for ones account||for account of one k}-]W@UCa?  
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按某人指示||列入某人帐户by order and for account of one ^ePs Il1E  
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列入5月份帐目for May account ) (+)Q'*  
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编入某中帐项下to pass to the account of||to place to the account of ZXh~79  
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寄出清算书to send in an account||to send in render an account 2q/nAQ+  
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支票薄cheque book T^N L:78  
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支票陈票人cheque drawer 8znj~7}#  
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持票人cheque holder ^g70AqUc  
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不记名支票cheque to bearer||bearer cheque 0GS{F8f~,  
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记名支票||认人支票cheque to order
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到期支票antedated cheque Z@;jIH4 (  
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未到期支票postdated cheque
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保付支票certified cheque ? 7/W>  

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未获兑现支票，退票returned cheque o<Xc,mP  
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横线支票crossed cheque )Y=w40Yzd  
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普通横线general crossing kw6cFz  
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特别横线special crossing Vxp$#3 ;S  
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空白支票blank cheque <Gn8B^~$
 
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失效支票，过期支票stale cheque 8FB\0LA!g  
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普通支票open cheque @*CAn(@#N  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount fn1 ?Qp|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges JN{<oxI  
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支票换现金||兑现to cash a cheque B`g<Ge~  
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清理票款to clear a cheque 1bV2  
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保证兑现to certify a cheque n%83jep9  
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填写支票数额to fill up a cheque D< nlb-  
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支票上划线to cross a cheque Ybs=W<-  
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开发支票to make out a cheque Eg@R[ ^T  

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签发支票，开立支票to draw a cheque||to issue a cheque Fpj6Atk  
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透支支票to overdraw a cheque g5kYyE  
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背书支票to endorse a cheque es.\e.HK  
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请付票款||清付票款to pay a cheque||to honour a cheque T+AlcOP  
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支票退票to dishonour a cheque ]MqH13`)A  
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拒付支票to refuse a cheque "oE^R?m  
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拒付支票to stop payment of a cheque 3<zTkI  
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提示要求付款to present for payment 5`{|[J_[  
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见票即付持票人payable to bearer <FcP
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支付指定人payable to order (PsSE:r}+  
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已过期||无效out of date||stale #FQm/Q<0
 
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请给出票人R/D||refer to drawer lry&)G=5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K+h9bI/Sf  
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文字与数字不一致words and figures differ BuEQ^[Ex  
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支票 #5o hmp,u  
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时间已过account closed tRUsZl  
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更改处应加盖印章alterations require initials Pv2nV!X6  
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时间已过effects not cleared /[0 /8f6  
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停止付款payment stopped 4na4Js q{  
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支票毁损cheque mutilated ~g4rGz  
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汇款||寄钱to remit||to send money EkjK92cF  
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寄票供取款||支票支付to send a cheque for payment :7DVc&0  
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寄款人a remitter FUqhSW  
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收款人a remittee ^`>Ysc(@&  
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国外汇票foreign Bill Yqhz(&*)  
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国内汇票inland Bill hq8/`u YF  
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跟单汇票documentary bill a9EI7pnq  
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空头汇票accommodation bill iJKm27 ">  
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原始汇票original bill q(PT 'z  
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改写||换新票据renewed bill [@)z$W  
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即期汇票sight bill||bill on demand aj'8;E+  
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…days after date||…days after date…日后付款 FQ~ead36C  
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…months after date||…months after date…月后付款 u-M$45vct  
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见票后…日付款…days after sight||…days sight E?h2e~ ,]  
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见票后…月付款…months after sight||…months sight @P 5@&G  
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同组票据set of bills DoB3_=yJ+  
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单张汇票sola of exchange||sole of exchange P<JkRX  
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远期汇票usance bill||bill at usance +X(^Q@  
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长期汇票long bill xI\s9_"Qy  
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短期汇票short bill R
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逾期汇票overdue bill 8]MzOGB8  
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宽限日期days of grace vA-p}]%  
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电汇telegraphic transfer （T.T） w:xKgng=L  
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邮汇postal order||postal note （Am.）||post office order||money order vFC=qLz:  
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本票promissory note （P/N） |ylTy B
 
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押汇负责书||押汇保证书letter of hypothecation `'.x*MNF  
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副保||抵押品||付属担保物collateral security =usDI<3r  
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担保书trust receipt||letter of indemnity }lpm Hvs  
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承兑||认付acceptance o(N
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单张承兑general acceptance 4EbiCSo
 
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有条件承兑qualified acceptance E'6P>6l5  
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附条件认付conditional acceptance U2nRgd  
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部分认付partial acceptance   }AYSQ~: