[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:?\1a  
会计报表statement of account %AA&n*m  
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往来帐目account current ; >H1A  
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现在往来帐||存款额current accout 02t({>`  
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销货帐account sales |Qcz5M90e  
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共同计算帐项joint account \f^xlX3&`  
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未决帐项outstanding account MZQDFuvDxZ  
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贷方帐项credit account||creditor account S:j{R^$k  
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借方帐项debit account||debtor account cdL]s^z  
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应付帐||应付未付帐account payable L$_%T  
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应收帐||应收未收帐account receivable vx( $o9  
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新交易||新帐new account aBReIK o  
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未决帐||老帐old account ;G8H'gM07  
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现金帐cash account M#o.O?.`  
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流水帐running account +U<YM94?  
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暂记帐||未定帐suspense account 8_4!Ar>2
 
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过期帐||延滞帐overdue account||pastdue account x@q.u3o9  
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杂项帐户sundry account fdKE1,;  
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详细帐单||明细表detail account QG?!XWz  
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呆帐bad account bT 42G[x  
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会计项目title of account nE8z1hBUq  
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会计薄||帐薄account-book +'gO%^{l  
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营业报告书||损益计算表account of budiness||business report  Rw0|q  
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借贷细帐||交验帐account rendered %OgK{h  

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明细帐account stated Cydo~/  
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与…银行开立一户头to open an account with 5r 4~vK  
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与…银行建立交易to keep account with 3G4WKg.^  
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继续记帐to keep account gBV4IQ  
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与…有交易to have an account with f3!Oc  
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作成会计帐||有往来帐项to make out an account with ?@@$)2_*u  
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清算||清理债务to make up an account UNb7WN  
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清洁帐目||与…停止交易to close ones account with 19GF%+L ,  
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结帐to close an account I52nQCXi  
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清理未付款to ask an account||to demand an account a7_Q8iMe  
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结清差额to balance the account with e^q^AP+*  
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清算to settle an account||to liquidate an account||to square an account r|}Pg}O  
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审查帐目||监查帐目to audit an account Oi|cTZ@A-  
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检查帐目to examine an account JQ}4{k  
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转入A的帐户to charge the amount to As account !Usmm8!K  
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以计帐方式付款to pay on account + rB3\R"d  
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代理某人||为某人on ones account||on account of one gF9GU5T:  
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为自己计算||独立帐目on ones own account 'Sd+CXS  
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由某人收益并负风险on ones account and risk||for ones account and risk '$yy  
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由某人负担for ones account||for account of one pT+OPOSR  
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按某人指示||列入某人帐户by order and for account of one xK[[b  
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列入5月份帐目for May account qe1>UfY  
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编入某中帐项下to pass to the account of||to place to the account of }3 ~*/30V  
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寄出清算书to send in an account||to send in render an account i%f C`@  
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支票薄cheque book b+AxTe("  
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支票陈票人cheque drawer FbdC3G|oA  
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持票人cheque holder |Cfo(]>G  
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不记名支票cheque to bearer||bearer cheque `"~X1;  
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记名支票||认人支票cheque to order CpgaQG^  
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到期支票antedated cheque Vhm^<I-d  
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未到期支票postdated cheque *:l$ud  
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保付支票certified cheque eEmLl(Lb  
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未获兑现支票，退票returned cheque M9yqJPS}B  
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横线支票crossed cheque noT}NX%  
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普通横线general crossing P}PMRAek  
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特别横线special crossing @6b;sv1W  
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空白支票blank cheque OL&VisJ{75  
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失效支票，过期支票stale cheque 0ENqK2  
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普通支票open cheque <DdzDbgax  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges L\kT9wWK|  
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支票换现金||兑现to cash a cheque jM(!!AjpC  
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清理票款to clear a cheque QjUojHz%Z  
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保证兑现to certify a cheque }4I;<%L3`  
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填写支票数额to fill up a cheque l'Z `%}R  
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支票上划线to cross a cheque t!vlZNc  
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开发支票to make out a cheque u&Dd9k
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签发支票，开立支票to draw a cheque||to issue a cheque SjO
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透支支票to overdraw a cheque h!>NS ?X7  
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背书支票to endorse a cheque -?<L"u  
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请付票款||清付票款to pay a cheque||to honour a cheque KbV%8nx!!  
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支票退票to dishonour a cheque =8fZG t  
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拒付支票to refuse a cheque DWH)<\?  
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拒付支票to stop payment of a cheque -0doL^A  
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提示要求付款to present for payment VI`x fmVOQ  
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见票即付持票人payable to bearer {#y HL  
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支付指定人payable to order h(G(U_V-Od  
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已过期||无效out of date||stale Swua
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请给出票人R/D||refer to drawer Z [5HI;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds E%-&!%_>D@  
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文字与数字不一致words and figures differ MU&5&)m  
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支票 ?t}[Wi}7  
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时间已过account closed =4MiV]  
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更改处应加盖印章alterations require initials Z?hBn`.  
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时间已过effects not cleared a3lo;Cfp  
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停止付款payment stopped G%k
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支票毁损cheque mutilated U.6hLFcE  
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汇款||寄钱to remit||to send money WD?V1:>+  
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寄票供取款||支票支付to send a cheque for payment !s)$_tG  
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寄款人a remitter *,
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收款人a remittee r2H'r ,N  
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国外汇票foreign Bill 462ae` 6l  
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国内汇票inland Bill c3 pt?C  
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跟单汇票documentary bill */+s^{W7  
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空头汇票accommodation bill q9!#S  
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原始汇票original bill ^#Y6 E  
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改写||换新票据renewed bill z$V8<&q  
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即期汇票sight bill||bill on demand g`6wj|@ =W  
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…days after date||…days after date…日后付款 >>8w(PdTn%  
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…months after date||…months after date…月后付款 w+Z};C  
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见票后…日付款…days after sight||…days sight qR<DQTO<  
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见票后…月付款…months after sight||…months sight Om"3Q/&  
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同组票据set of bills y~=hM   
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance D5b_m|7%  
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长期汇票long bill oI~Qo*4eh  
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短期汇票short bill @b{u/:y  
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逾期汇票overdue bill @<=#i  
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宽限日期days of grace 2vN(z%p  
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电汇telegraphic transfer （T.T） :t S"sM  
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邮汇postal order||postal note （Am.）||post office order||money order I<
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本票promissory note （P/N） c\{}FGC  
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押汇负责书||押汇保证书letter of hypothecation hr6e1Er  
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副保||抵押品||付属担保物collateral security ]U1,Nh
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担保书trust receipt||letter of indemnity 9PqgBq   
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承兑||认付acceptance K!c@aD:#  
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单张承兑general acceptance eoe^t:5&  
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有条件承兑qualified acceptance |z]2KjF&w-  
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附条件认付conditional acceptance 3!9 yuf  
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部分认付partial acceptance   }j(2Dl