[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。   cd)yj&:?Bt  
会计报表statement of account Z.Z+cFi  
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往来帐目account current E#X(0(A)  
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现在往来帐||存款额current accout ;
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销货帐account sales : &>PN,q>  
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共同计算帐项joint account i7v> 9p7  
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未决帐项outstanding account .I_Mmaq;i  
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贷方帐项credit account||creditor account LK5,GWF;  
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借方帐项debit account||debtor account i_8v >F  
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应付帐||应付未付帐account payable X<{kf-GP  
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应收帐||应收未收帐account receivable 2>3#/I9Y  
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新交易||新帐new account CR3<9=Lv>  
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未决帐||老帐old account FJxg9!%d  
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现金帐cash account %<c2jvn+k  
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流水帐running account h$
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暂记帐||未定帐suspense account Itaq4^CE  
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过期帐||延滞帐overdue account||pastdue account ;\1/4;m  
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杂项帐户sundry account ppL*#/jYt  
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详细帐单||明细表detail account
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呆帐bad account xLX2F  
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会计项目title of account s0EF{2
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会计薄||帐薄account-book OO$YwOKS  
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营业报告书||损益计算表account of budiness||business report v*Dz4K#  
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借贷细帐||交验帐account rendered 5f#N$mh  
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明细帐account stated 3haR/YN  
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与…银行开立一户头to open an account with :}B=Bk/q  
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与…银行建立交易to keep account with frh!dN   
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继续记帐to keep account ffH]`N  
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与…有交易to have an account with TWU[/>K  
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作成会计帐||有往来帐项to make out an account with H6.  
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清算||清理债务to make up an account ##QKXSD  
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清洁帐目||与…停止交易to close ones account with &_1x-@oI2:  
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结帐to close an account Z@ dS,M*  
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清理未付款to ask an account||to demand an account ZUd*[\F~!  
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结清差额to balance the account with S=zW wo$  
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清算to settle an account||to liquidate an account||to square an account Z,QSbw@,7  
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审查帐目||监查帐目to audit an account IKFNu9*"h  
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检查帐目to examine an account rx\f:-3g  
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转入A的帐户to charge the amount to As account 6xW1 7P  
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以计帐方式付款to pay on account _s~F/G`iT  
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代理某人||为某人on ones account||on account of one ZK?:w^Z  
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为自己计算||独立帐目on ones own account e)Pm{:E  
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由某人收益并负风险on ones account and risk||for ones account and risk e=4k|8G  
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由某人负担for ones account||for account of one Yvxp(  
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按某人指示||列入某人帐户by order and for account of one //H3{^{  
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列入5月份帐目for May account VsR`y]"g  
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编入某中帐项下to pass to the account of||to place to the account of t.td
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寄出清算书to send in an account||to send in render an account hR3Pa'/i  
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支票薄cheque book s7#|'jhZt  
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支票陈票人cheque drawer %D:5 S?{  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque (B zf
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记名支票||认人支票cheque to order T\h_8  
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到期支票antedated cheque S-:7P.#Q  
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未到期支票postdated cheque `|^<y.-6  
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保付支票certified cheque Ye}y
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未获兑现支票，退票returned cheque ^IGTGY]s  
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横线支票crossed cheque Tj{!Fx^H  
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普通横线general crossing Dg#Ab8  
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特别横线special crossing b}$m!c:<8  
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空白支票blank cheque =I/J !}.  
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失效支票，过期支票stale cheque hP,1;`[1  
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普通支票open cheque oUw-l_M]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount fV}\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~.x!st}  
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支票换现金||兑现to cash a cheque C#-x 3d-{  
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清理票款to clear a cheque [ objdQU`  
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保证兑现to certify a cheque F'#3wCzt  
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填写支票数额to fill up a cheque P!O#"(r2]  
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支票上划线to cross a cheque &1[5b8H;+  
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开发支票to make out a cheque r=w%"3vb^  
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签发支票，开立支票to draw a cheque||to issue a cheque 3Q]MT  
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透支支票to overdraw a cheque cQ8:;-M   
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背书支票to endorse a cheque l1:j/[B=  
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请付票款||清付票款to pay a cheque||to honour a cheque :qZ^<3+:  
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支票退票to dishonour a cheque m,KY_1%M  
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拒付支票to refuse a cheque Qm-P& g-  
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拒付支票to stop payment of a cheque )6j:Mbz  
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提示要求付款to present for payment 4(&'V+ o  
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见票即付持票人payable to bearer G](K2=  
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支付指定人payable to order J53;w:O  
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已过期||无效out of date||stale E)P1`X  
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请给出票人R/D||refer to drawer #J!? :(m:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Cg Sdyg@  
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文字与数字不一致words and figures differ {dwV-qz  
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支票 [UH5D~Yx
 
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时间已过account closed DX";v J  
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更改处应加盖印章alterations require initials @nP}q!y  
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时间已过effects not cleared :RsPGj6  
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停止付款payment stopped %7#Zb'  
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支票毁损cheque mutilated $O'2oeM  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment ]7kGHIJ|  
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寄款人a remitter I#t9aR+&  
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收款人a remittee >J3ja>Gw/  
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国外汇票foreign Bill Cw[Od"B\?U  
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国内汇票inland Bill x;FO|fH  
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跟单汇票documentary bill 8U2wH  
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空头汇票accommodation bill 9hR:y.  
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原始汇票original bill =!S@tuY  
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改写||换新票据renewed bill fb0T/JTw  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 S0.- >"L  
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…months after date||…months after date…月后付款 n^JUZ8  
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见票后…日付款…days after sight||…days sight dEQReD  
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见票后…月付款…months after sight||…months sight  '{j
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同组票据set of bills  +eDN,iv  
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单张汇票sola of exchange||sole of exchange OUlxeo/  
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远期汇票usance bill||bill at usance HC9vc,Fp  
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长期汇票long bill PEX26==  
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短期汇票short bill Y91 e1PsV  
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逾期汇票overdue bill +X* F<6mZ  
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宽限日期days of grace wE,=%?"  
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电汇telegraphic transfer （T.T） M(;y~| e  
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邮汇postal order||postal note （Am.）||post office order||money order ^G|w8t+^  
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本票promissory note （P/N） 92P,:2`a  
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押汇负责书||押汇保证书letter of hypothecation $Qn&jI38  
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副保||抵押品||付属担保物collateral security YYTO,4  
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担保书trust receipt||letter of indemnity [WcS[](ob  
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承兑||认付acceptance
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CMC ?R,d  
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单张承兑general acceptance f?2zLE>u  
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有条件承兑qualified acceptance dj? G.-  
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附条件认付conditional acceptance IJ hxE  
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部分认付partial acceptance   0Wa#lkn$I