[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。   vJzxPy|  
会计报表statement of account |'!7F9GP  
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往来帐目account current 'G
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现在往来帐||存款额current accout FDZeIj9uF  
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销货帐account sales {: Am9B  
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共同计算帐项joint account :$+D 2*(  
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未决帐项outstanding account wCTcGsw W  
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贷方帐项credit account||creditor account ~Tpe,juG_  
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借方帐项debit account||debtor account /7!_un9  
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应付帐||应付未付帐account payable &/z
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应收帐||应收未收帐account receivable q!ulE{ ^  
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新交易||新帐new account 4O5n6~24  
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未决帐||老帐old account 1"~O"msb  
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现金帐cash account ?Oe_} jv;  
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流水帐running account ImT+8pa  
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暂记帐||未定帐suspense account Y3sNr)qss  
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过期帐||延滞帐overdue account||pastdue account *cI6&;y  
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杂项帐户sundry account 4P-'(4I)  
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详细帐单||明细表detail account sEgeS9a{  
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呆帐bad account =4w^)'/  
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会计项目title of account D^T7pO  
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会计薄||帐薄account-book .k!k-QO5La  
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营业报告书||损益计算表account of budiness||business report Xj@    
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借贷细帐||交验帐account rendered v#YS`];B  
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明细帐account stated {bq-: CZe  
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与…银行开立一户头to open an account with lLwQridFXh  
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与…银行建立交易to keep account with ]mLTF',5  
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继续记帐to keep account ;0_J7  
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与…有交易to have an account with Le$u$ulS  
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作成会计帐||有往来帐项to make out an account with fylA0{  
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清算||清理债务to make up an account F8r455_W"  
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清洁帐目||与…停止交易to close ones account with `F`'b)  
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结帐to close an account p(&o'{fb  
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清理未付款to ask an account||to demand an account a>jI_)L  
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结清差额to balance the account with 5Yibv6:3a  
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清算to settle an account||to liquidate an account||to square an account .AI'L|FQ%c  
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审查帐目||监查帐目to audit an account F0^~YYRJV  
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检查帐目to examine an account >oaEG5%d  
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转入A的帐户to charge the amount to As account yNf=Kl  
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以计帐方式付款to pay on account MxA'T(Ay  
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代理某人||为某人on ones account||on account of one Wk#-LkI  
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为自己计算||独立帐目on ones own account ]8nm9qmF<  
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由某人收益并负风险on ones account and risk||for ones account and risk *(.^$Iq4  
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由某人负担for ones account||for account of one 
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按某人指示||列入某人帐户by order and for account of one RWc QT`  
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列入5月份帐目for May account T0 )y5
  
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编入某中帐项下to pass to the account of||to place to the account of m;1exa  
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寄出清算书to send in an account||to send in render an account e(N <Mf  
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支票薄cheque book ?q&mI*j!  
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支票陈票人cheque drawer &<b7T$c  
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持票人cheque holder WF0>R^SpZ  
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不记名支票cheque to bearer||bearer cheque 7 [ji,.7  
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记名支票||认人支票cheque to order OaWq8 MIZ-  
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到期支票antedated cheque U\6DEnII?!  
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未到期支票postdated cheque ?J-KB3Uv3  
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保付支票certified cheque |&Wo-;Ud  
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未获兑现支票，退票returned cheque cxdM!L; `  
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横线支票crossed cheque "(GeW286k  
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普通横线general crossing O:)@J b2  
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特别横线special crossing i=@*F$,  
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空白支票blank cheque g-36Q~`9v  
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失效支票，过期支票stale cheque l"CONzm!  
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普通支票open cheque S0cO00_ob  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1)y}.y5S  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges aoN[mV'  
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支票换现金||兑现to cash a cheque N{0 D<"  
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清理票款to clear a cheque dL>ZL1.$  
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保证兑现to certify a cheque +}]xuYzo
 
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填写支票数额to fill up a cheque o
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支票上划线to cross a cheque >K3Lww)Ln  
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开发支票to make out a cheque ? T9-FGW  
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签发支票，开立支票to draw a cheque||to issue a cheque idHBz*3~ps  
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透支支票to overdraw a cheque W>.qGK|l  
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背书支票to endorse a cheque +u7mw<A 8  
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请付票款||清付票款to pay a cheque||to honour a cheque Xh5 z8  
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支票退票to dishonour a cheque 3/iGSG`  
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拒付支票to refuse a cheque @l 1 piz8  
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拒付支票to stop payment of a cheque o`G@Je_}x  
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提示要求付款to present for payment
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见票即付持票人payable to bearer vO 3fAB  
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支付指定人payable to order Rh
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已过期||无效out of date||stale 7^=O^!sa  
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请给出票人R/D||refer to drawer \59+JLmP4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lf&g *%?1  
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文字与数字不一致words and figures differ C*=#=.~~{  
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支票 bmFnsqo  
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时间已过account closed 1-4W4"#  
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更改处应加盖印章alterations require initials __OD^?qa  
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时间已过effects not cleared W&qE_r  
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停止付款payment stopped a!vF;J-Zqa  
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支票毁损cheque mutilated =y.?=`"  
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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 bVaydJ*  
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寄款人a remitter 5ELKL#(  
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收款人a remittee Z:j6AF3;  
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国外汇票foreign Bill qVjl8%)  
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国内汇票inland Bill (r78AZ  
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跟单汇票documentary bill 9O1#%  
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空头汇票accommodation bill jg%HaA<zO  
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原始汇票original bill ) bRj'*  
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改写||换新票据renewed bill fg}&=r  
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即期汇票sight bill||bill on demand 2g?O+'JD  
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…days after date||…days after date…日后付款 I#?NxP\S  
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…months after date||…months after date…月后付款 Y367Jr@^N  
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见票后…日付款…days after sight||…days sight 5ctH=t0  
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见票后…月付款…months after sight||…months sight gpt98:w:  
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同组票据set of bills X"'c2gaa_  
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单张汇票sola of exchange||sole of exchange =6o,{taZ.~  
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远期汇票usance bill||bill at usance 0H<&*U_V  
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长期汇票long bill r@j$$Pk`  
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短期汇票short bill ?$:;hGO.<~  
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逾期汇票overdue bill _!m_s5{  
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宽限日期days of grace XI>|"*-l  
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电汇telegraphic transfer （T.T） Q"2t:  
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邮汇postal order||postal note （Am.）||post office order||money order Ib$*w)4:  
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本票promissory note （P/N） +Xa^3 =B  
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押汇负责书||押汇保证书letter of hypothecation pWU3
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副保||抵押品||付属担保物collateral security uydy[n\
  
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担保书trust receipt||letter of indemnity /U|>  
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承兑||认付acceptance lu]Z2xSv  
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单张承兑general acceptance mPl2y3m%  
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有条件承兑qualified acceptance w&A&BE^O/  
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附条件认付conditional acceptance !11x&Db  
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部分认付partial acceptance   9t`Z_HwdCb