[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。   O\ <zQ2m  
会计报表statement of account 89M'klZ   
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往来帐目account current )c11_1;  
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现在往来帐||存款额current accout Ek<Qz5)  
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销货帐account sales s*rR
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共同计算帐项joint account /l<(i+0  
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未决帐项outstanding account 1{N+B#*<[X  
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贷方帐项credit account||creditor account Ch K-L6  

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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 
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应收帐||应收未收帐account receivable aV$kxzEc  
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新交易||新帐new account !L.R"8!  
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未决帐||老帐old account _
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现金帐cash account 1 3]e< '  
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流水帐running account H5 z1_O_+  
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account d0B`5#4  
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杂项帐户sundry account /wEl\Kx  
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详细帐单||明细表detail account !:xycLdfUp  
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呆帐bad account 7C'@g)@^/  
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会计项目title of account - BWf.  
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会计薄||帐薄account-book PESvx>:  
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营业报告书||损益计算表account of budiness||business report Pm6U:RL  
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借贷细帐||交验帐account rendered `^#4okg]  
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明细帐account stated <.Zh{"$qo  
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与…银行开立一户头to open an account with ,vLQx\m{  
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与…银行建立交易to keep account with omg#[  
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继续记帐to keep account ]&H"EHC<$  
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与…有交易to have an account with /ojx$Um  
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作成会计帐||有往来帐项to make out an account with zWU]4;,"  
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清算||清理债务to make up an account _cJ)v/]  
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清洁帐目||与…停止交易to close ones account with h2x9LPLBxT  
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结帐to close an account ]B;`Jf  
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清理未付款to ask an account||to demand an account i$%Bo/Y   
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结清差额to balance the account with _f";zd  
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清算to settle an account||to liquidate an account||to square an account n_; s2,2r  
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审查帐目||监查帐目to audit an account Lu 6g`O:['  
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检查帐目to examine an account Z" ;q w  
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转入A的帐户to charge the amount to As account nS3Aadm  
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以计帐方式付款to pay on account Jn=;gtD-*  
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代理某人||为某人on ones account||on account of one 9h6Oq(0b8  
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为自己计算||独立帐目on ones own account 5z0VMt  
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由某人收益并负风险on ones account and risk||for ones account and risk f%.Ngf9  
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由某人负担for ones account||for account of one {rR(K"M  
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按某人指示||列入某人帐户by order and for account of one V($V8P/  
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列入5月份帐目for May account {>1FZsR49t  
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编入某中帐项下to pass to the account of||to place to the account of %\<b{x# G  
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寄出清算书to send in an account||to send in render an account Kb(11$U  
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支票薄cheque book e9[72V  
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支票陈票人cheque drawer iv$YUM+  
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持票人cheque holder Pt"H_SW~k  
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不记名支票cheque to bearer||bearer cheque p5#x7*xR6  
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记名支票||认人支票cheque to order }aR
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到期支票antedated cheque g.Xk6"kO  
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未到期支票postdated cheque kCT f>sJe  
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保付支票certified cheque ?A3L8^tR  
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未获兑现支票，退票returned cheque lDYgtUKG  
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横线支票crossed cheque C[^V\?3ly:  
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普通横线general crossing I$7eiW @  
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特别横线special crossing F^O83[ S  
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空白支票blank cheque 4KH492Nq9  
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失效支票，过期支票stale cheque GI %&.Vd  
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普通支票open cheque @ma(py  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount e,U:H~+]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges g":[rXvId  
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支票换现金||兑现to cash a cheque C ^Y\ ?2h1  
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清理票款to clear a cheque '.mepxf< f  

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保证兑现to certify a cheque ?E([Nc0T  
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填写支票数额to fill up a cheque ||$&o!;/L  
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支票上划线to cross a cheque L|=5jn9 :  
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开发支票to make out a cheque '/W$9jm  
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签发支票，开立支票to draw a cheque||to issue a cheque cw Obq\  
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透支支票to overdraw a cheque pCIzpEsRs  
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背书支票to endorse a cheque (` P\nnb  
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请付票款||清付票款to pay a cheque||to honour a cheque d1j9{  
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支票退票to dishonour a cheque J!I)G&:  
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拒付支票to refuse a cheque M([#Py9h  
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拒付支票to stop payment of a cheque IPiV_c-l  
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提示要求付款to present for payment )9QtnM  
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见票即付持票人payable to bearer A4K.,bZ   
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已过期||无效out of date||stale ]Bw0Qq F#  
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请给出票人R/D||refer to drawer PNU(;&2<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds jmok]-pC  
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文字与数字不一致words and figures differ '%)R}wgV  
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支票 .R9Z$Kbq  
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时间已过account closed {pzj@b 1S  
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更改处应加盖印章alterations require initials @[$_cGR7  
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时间已过effects not cleared %x)bZ= An  
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停止付款payment stopped ON?Y Df  
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支票毁损cheque mutilated Fsx?(?tCMo  
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汇款||寄钱to remit||to send money <h T\xBb:  
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寄票供取款||支票支付to send a cheque for payment ^0VL](bD>  
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寄款人a remitter i`,FXF)  
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收款人a remittee pwUXM?$R  
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国外汇票foreign Bill P rt} 01$  
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国内汇票inland Bill jX53 owZ  
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跟单汇票documentary bill 3f;=#|l  
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空头汇票accommodation bill D0. )%  
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原始汇票original bill 8`=?_zF  
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改写||换新票据renewed bill =u~nLL  
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即期汇票sight bill||bill on demand MqmQ52HR  
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…days after date||…days after date…日后付款 m_NX[>&Y3  
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…months after date||…months after date…月后付款 ^BsT>VSH6  
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见票后…日付款…days after sight||…days sight (f/(q-7VWt  
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见票后…月付款…months after sight||…months sight U?[ (  
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同组票据set of bills T
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单张汇票sola of exchange||sole of exchange osV6=  
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远期汇票usance bill||bill at usance L*z=!Dpo  
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长期汇票long bill ~Xi@#s
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短期汇票short bill *d._H1zT  
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逾期汇票overdue bill >%/x~UFc5  
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宽限日期days of grace RpdUR*K9x  
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电汇telegraphic transfer （T.T） BabaKSm}LP  
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邮汇postal order||postal note （Am.）||post office order||money order -CPtYG[s  
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本票promissory note （P/N） ^PG
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押汇负责书||押汇保证书letter of hypothecation &V4Zmn?UU  
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副保||抵押品||付属担保物collateral security y3~=8!Tj?Q  
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担保书trust receipt||letter of indemnity Ejug2q  
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承兑||认付acceptance uq5?t  
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单张承兑general acceptance zx@!8Z  
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有条件承兑qualified acceptance s8-RXEPb  
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附条件认付conditional acceptance Wf c/?{  
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部分认付partial acceptance   pg{VKrT`