[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。   )Rhy^<xH  
会计报表statement of account > Y7nq\  
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往来帐目account current "&jWC  
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现在往来帐||存款额current accout ]7H ?  
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销货帐account sales f"^G \  
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共同计算帐项joint account b j6-0`  
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未决帐项outstanding account *eE&ptx1  
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贷方帐项credit account||creditor account Dx<">4
 
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借方帐项debit account||debtor account vj?v7  
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应付帐||应付未付帐account payable 1UR;}  
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应收帐||应收未收帐account receivable Q~/TqG U  
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新交易||新帐new account E_VLI'Hn?  
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未决帐||老帐old account 7_$Xt)Y{  
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现金帐cash account ym, UJs&
 
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流水帐running account <OG rC .k}  
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暂记帐||未定帐suspense account kNX"Vo]1  
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过期帐||延滞帐overdue account||pastdue account Aj`zT
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杂项帐户sundry account R-Y|;  
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详细帐单||明细表detail account
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呆帐bad account TV$Pl[m  
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会计项目title of account #*^vd{fl  
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会计薄||帐薄account-book pDr%uL  
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营业报告书||损益计算表account of budiness||business report KjR^6v  
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借贷细帐||交验帐account rendered  5m,{?M`  
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明细帐account stated [jl'5ld  
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与…银行开立一户头to open an account with s^KUe%am0  
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与…银行建立交易to keep account with S4]}/Imn)  
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继续记帐to keep account xEBiBskd  
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与…有交易to have an account with mQt';|X@  
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作成会计帐||有往来帐项to make out an account with .5+ *,+-  
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清算||清理债务to make up an account |ubDudzp  
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清洁帐目||与…停止交易to close ones account with =G9%Hz5~:  
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结帐to close an account E@\e37e  
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清理未付款to ask an account||to demand an account zI/)#^SQ  
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结清差额to balance the account with grEmp9Q ?  
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清算to settle an account||to liquidate an account||to square an account REnd# V2x  
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审查帐目||监查帐目to audit an account v{Cts3?Br  
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检查帐目to examine an account g~_cYy  
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转入A的帐户to charge the amount to As account hGi"=Oud2  
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以计帐方式付款to pay on account SeAokz>  
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代理某人||为某人on ones account||on account of one :T3I"  
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为自己计算||独立帐目on ones own account GL&ri!,  
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由某人收益并负风险on ones account and risk||for ones account and risk N8(xz-6  
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由某人负担for ones account||for account of one 5sC{5LJzC  
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按某人指示||列入某人帐户by order and for account of one |Hg)!5EJ  
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列入5月份帐目for May account `Bx3grZ 7&  
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编入某中帐项下to pass to the account of||to place to the account of I9N?zmH  
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寄出清算书to send in an account||to send in render an account cv;&ff2%?  
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支票薄cheque book }MY7<sMDOy  
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支票陈票人cheque drawer p%,:U8fOR  
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持票人cheque holder sR,]eo<p&  
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不记名支票cheque to bearer||bearer cheque xksQMS2#  
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记名支票||认人支票cheque to order HxAq& J;xu  
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到期支票antedated cheque "o#"u[W,  
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未到期支票postdated cheque 0#F3@/1h  
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保付支票certified cheque \c/jp5=}  
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未获兑现支票，退票returned cheque Z!G_" 3  
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横线支票crossed cheque xb0hJ~e  
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普通横线general crossing P~redX=t@  
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特别横线special crossing yk!,{Q?<$  
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空白支票blank cheque flIdL,  
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失效支票，过期支票stale cheque wfM$JYfI  
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普通支票open cheque 8wwqV{O7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount LT!B]y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges D#x D-c  
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支票换现金||兑现to cash a cheque /tc*jXB  
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清理票款to clear a cheque )I 4d_]&  
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保证兑现to certify a cheque &fdH HN  
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填写支票数额to fill up a cheque Yb%H9A  
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支票上划线to cross a cheque TOn{o}Y B  
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开发支票to make out a cheque ED"@!M`1  
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签发支票，开立支票to draw a cheque||to issue a cheque 9b@L^]Kg  
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透支支票to overdraw a cheque 49bzHEqZ  
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背书支票to endorse a cheque %'kaNpBz  
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请付票款||清付票款to pay a cheque||to honour a cheque ] ^tor
 
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支票退票to dishonour a cheque +&jW M-T"-  
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拒付支票to refuse a cheque J|sX {/WT  
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拒付支票to stop payment of a cheque d;Z<")  
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提示要求付款to present for payment X1]&j2WR  
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见票即付持票人payable to bearer 6`]R)i]  
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支付指定人payable to order Dw%>y93V  
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已过期||无效out of date||stale (zWzF_v  
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请给出票人R/D||refer to drawer zid?yuP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ /_rQ>PgSZW  
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支票 qDM/ 6xO  
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时间已过account closed iv?'&IU
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更改处应加盖印章alterations require initials h.%VWsAO7  
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时间已过effects not cleared L4zSro:Si  
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停止付款payment stopped 5hB&]6n  
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支票毁损cheque mutilated j23OgbI  
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汇款||寄钱to remit||to send money }kT;UdIu;  
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寄票供取款||支票支付to send a cheque for payment KA`1IW
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寄款人a remitter 394u']M  
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收款人a remittee XU2HWa  
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国外汇票foreign Bill |}es+<P  
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国内汇票inland Bill ({m["d  
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跟单汇票documentary bill 3_fLafA  
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空头汇票accommodation bill -gu)d5b  
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原始汇票original bill ,<R/x
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改写||换新票据renewed bill `*KS` z?  
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即期汇票sight bill||bill on demand 4J!1$  
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…days after date||…days after date…日后付款 OMJr.u  
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…months after date||…months after date…月后付款 aZ5qq+1x  
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见票后…日付款…days after sight||…days sight sFSrMI#R  
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见票后…月付款…months after sight||…months sight m1\>v?=K  
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同组票据set of bills "9LPq  
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单张汇票sola of exchange||sole of exchange +ZizT.$&  
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远期汇票usance bill||bill at usance um&N|5lHb  
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长期汇票long bill p7.@ez ;  
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短期汇票short bill [C771~BL>  
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逾期汇票overdue bill V X211U.Q  
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宽限日期days of grace ?ZTB u[  
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电汇telegraphic transfer （T.T） HK2`.'D  
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邮汇postal order||postal note （Am.）||post office order||money order {W `/KU?u  
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本票promissory note （P/N） !my5-f>{(  
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押汇负责书||押汇保证书letter of hypothecation jg%D G2  
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副保||抵押品||付属担保物collateral security Ch7eUTqA@  
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担保书trust receipt||letter of indemnity \[,7#  
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承兑||认付acceptance 1XHGW=n  
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单张承兑general acceptance Crww\#E;  
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有条件承兑qualified acceptance WX?|iw I~  
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附条件认付conditional acceptance @``!P&h  
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部分认付partial acceptance   TF{ xFb)