[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。   {dBB{.hX  
会计报表statement of account |zh +  
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往来帐目account current HmW=t}!  
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现在往来帐||存款额current accout L,WkJe3  
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销货帐account sales =pyVn_dg  
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共同计算帐项joint account & \JLT w  
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未决帐项outstanding account `|&\e_"DE  
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贷方帐项credit account||creditor account R9
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借方帐项debit account||debtor account 5[nmP95YK  
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应付帐||应付未付帐account payable JR])xPI`  
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应收帐||应收未收帐account receivable 5QKRI)XpZ  
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新交易||新帐new account fBf]4@{
  
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未决帐||老帐old account L7X7Zt8%  
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现金帐cash account Yd[U  
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流水帐running account n/xXQ7y  
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暂记帐||未定帐suspense account ,m2A p\l  
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过期帐||延滞帐overdue account||pastdue account Cq-hPa}2  
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杂项帐户sundry account :uOZjEZi  
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详细帐单||明细表detail account R 4DM_u  
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呆帐bad account ]\[m= 0K  
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会计项目title of account {CW1t5$*  
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会计薄||帐薄account-book 29&sydu  
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营业报告书||损益计算表account of budiness||business report l\q*%'Pe  
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借贷细帐||交验帐account rendered 8:Z@lp^  
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明细帐account stated 9zXu6<|qrL  
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与…银行开立一户头to open an account with +P>Gy`D
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与…银行建立交易to keep account with {Q{lb(6Ba  
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继续记帐to keep account ]jHh7> D  
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与…有交易to have an account with 4yA9Ni  
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作成会计帐||有往来帐项to make out an account with jxRF"GD  
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清算||清理债务to make up an account \_m\U.*  
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清洁帐目||与…停止交易to close ones account with OaD Alrm  
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结帐to close an account =]_d pEEQ  
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清理未付款to ask an account||to demand an account ]`#xR*a  
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结清差额to balance the account with wx]+*Lzz  
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清算to settle an account||to liquidate an account||to square an account Jcwh|w9D8  
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审查帐目||监查帐目to audit an account "e1{V8 4  
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检查帐目to examine an account 6=Y3(#Ddt  
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转入A的帐户to charge the amount to As account kcq9p2zKv  
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以计帐方式付款to pay on account 8k
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代理某人||为某人on ones account||on account of one Vze!/ED  
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为自己计算||独立帐目on ones own account I,],?DQX2)  
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由某人收益并负风险on ones account and risk||for ones account and risk Hm+6QgCs  
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由某人负担for ones account||for account of one "xvV'&lQ  
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按某人指示||列入某人帐户by order and for account of one s]nGpA[!  
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列入5月份帐目for May account q_9N+-?{7  
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编入某中帐项下to pass to the account of||to place to the account of YobC'c\~9  
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寄出清算书to send in an account||to send in render an account k2_6<v Z  
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支票薄cheque book H649J)v+m  
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支票陈票人cheque drawer "EOk^1,y  
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持票人cheque holder hIzPy3  
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不记名支票cheque to bearer||bearer cheque WoClT
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记名支票||认人支票cheque to order \DcC1W  
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到期支票antedated cheque eHnei F  
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未到期支票postdated cheque {Gb)Et]<  
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保付支票certified cheque ZAnO$pA  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque b]s1Q ]V  
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普通横线general crossing k>z-Zg  
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特别横线special crossing o7 -h'b-  
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空白支票blank cheque $ O]E$S${  
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失效支票，过期支票stale cheque cwW~ *90#  
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普通支票open cheque y3 o4%K8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +KwF U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges JpHsQ8<  
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支票换现金||兑现to cash a cheque :;#}9g9  
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清理票款to clear a cheque yNMwd.r[  
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保证兑现to certify a cheque +&zuI  
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填写支票数额to fill up a cheque .j<B5/+  
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支票上划线to cross a cheque d=OO(sf  
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开发支票to make out a cheque mE@o
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签发支票，开立支票to draw a cheque||to issue a cheque y?4=u,{C  
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透支支票to overdraw a cheque jJQfCOD$  
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背书支票to endorse a cheque /@}# KP=  
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请付票款||清付票款to pay a cheque||to honour a cheque lfhKZX
  
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支票退票to dishonour a cheque xfQ;5 n  
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拒付支票to refuse a cheque q$*_C kT  
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拒付支票to stop payment of a cheque JV{!Ukuyp+  
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提示要求付款to present for payment @!HMd{r  
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见票即付持票人payable to bearer 0`zq*OQ  
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支付指定人payable to order I}3K,w/7mi  
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已过期||无效out of date||stale 0n^j 50Yq  
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请给出票人R/D||refer to drawer ozwqK oE  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Li$k<AM  
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文字与数字不一致words and figures differ WL]'lSHa  
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支票 GY :IORuA4  
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时间已过account closed 1 SZa\ ][@  
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更改处应加盖印章alterations require initials Ps-d#~4U;  

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时间已过effects not cleared |
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停止付款payment stopped QY!A[!6h  
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支票毁损cheque mutilated CjCnh7tm  
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汇款||寄钱to remit||to send money )A"7l7?.n)  
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寄票供取款||支票支付to send a cheque for payment b*7i&q'H  
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寄款人a remitter bSzb! hT`  
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收款人a remittee
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国外汇票foreign Bill ,.B8hr@H6-  

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国内汇票inland Bill #B
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跟单汇票documentary bill _L ].n)b  
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空头汇票accommodation bill aY~IS?!;  
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原始汇票original bill t<=L&:<N  
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改写||换新票据renewed bill PC5FfX  
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即期汇票sight bill||bill on demand q]aRJ`9f  
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…days after date||…days after date…日后付款 {rDZKy^f  
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…months after date||…months after date…月后付款 w>e OERZa  
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见票后…日付款…days after sight||…days sight l#Tm `br  
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见票后…月付款…months after sight||…months sight u'C4d6\wS  
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同组票据set of bills =[$*PTe  
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单张汇票sola of exchange||sole of exchange ;Mc}If*  
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远期汇票usance bill||bill at usance qy!G &  
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长期汇票long bill <:p&P  
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短期汇票short bill $KiA~l  
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逾期汇票overdue bill 7J_H Ox#  
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宽限日期days of grace @ZmpcoDI  
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电汇telegraphic transfer （T.T） (GeJBw
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邮汇postal order||postal note （Am.）||post office order||money order \nLO.,  
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本票promissory note （P/N） 71~V*  
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押汇负责书||押汇保证书letter of hypothecation OTRTa{TB  
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副保||抵押品||付属担保物collateral security N=wB1gJ  
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担保书trust receipt||letter of indemnity "];19]x6q  
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承兑||认付acceptance ]6%
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单张承兑general acceptance Q=+KnE=h  
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有条件承兑qualified acceptance 1|zo-'y  
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附条件认付conditional acceptance LTi0,03l<  
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部分认付partial acceptance   J3 K!@m_\