[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。   tPQjjoh  
会计报表statement of account 006qj.  
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往来帐目account current k <EzYh  
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现在往来帐||存款额current accout +o;}*  
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销货帐account sales "sD[P3  
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共同计算帐项joint account X2PyFe  
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未决帐项outstanding account Z=I+_p_G  
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贷方帐项credit account||creditor account ^*$lCUv8p  
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借方帐项debit account||debtor account O L2 b  
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应付帐||应付未付帐account payable JYe
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应收帐||应收未收帐account receivable ExW3LM9(  
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新交易||新帐new account {[[j.)  
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未决帐||老帐old account ssUm1F\  
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现金帐cash account vK7J;U+cJ  
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流水帐running account |EpL~G
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暂记帐||未定帐suspense account ';J><z{>  
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过期帐||延滞帐overdue account||pastdue account xU(yc}vw,  
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杂项帐户sundry account >=VtL4K^  
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详细帐单||明细表detail account D/<;9hw  
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呆帐bad account H]a@"gO  
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会计项目title of account p J#<e  
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会计薄||帐薄account-book i3us
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营业报告书||损益计算表account of budiness||business report !tckE\ h#N  
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借贷细帐||交验帐account rendered !^*-]
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明细帐account stated B 4m y  
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与…银行开立一户头to open an account with J[7|Ul1 <  
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与…银行建立交易to keep account with ~V?3A/]  
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继续记帐to keep account w=K!U]  
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与…有交易to have an account with RbA.%~jjx*  
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作成会计帐||有往来帐项to make out an account with 'D1Sm&M2%e  
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清算||清理债务to make up an account WUesT A>  
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清洁帐目||与…停止交易to close ones account with !/|^ )d^U  
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结帐to close an account *k%3J9=-1  
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清理未付款to ask an account||to demand an account erQ0fW  
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结清差额to balance the account with 057$b!A-a  
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清算to settle an account||to liquidate an account||to square an account !`VC4o  
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审查帐目||监查帐目to audit an account C"=^(HU  
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检查帐目to examine an account 1G6MO  
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转入A的帐户to charge the amount to As account 5?()o}VjAO  
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以计帐方式付款to pay on account Z
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代理某人||为某人on ones account||on account of one k5=VH5{S  
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为自己计算||独立帐目on ones own account 53w@
 
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由某人收益并负风险on ones account and risk||for ones account and risk ~SW_jiKM  
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由某人负担for ones account||for account of one t Kik)ei  
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按某人指示||列入某人帐户by order and for account of one v\UwL-4
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列入5月份帐目for May account bxS+ R\  
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编入某中帐项下to pass to the account of||to place to the account of N{(Q,+ ~  
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寄出清算书to send in an account||to send in render an account l-N4RCt h  
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支票薄cheque book "^~>aVuXf  
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支票陈票人cheque drawer a^*@j:[  
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持票人cheque holder c 4<~?L  
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不记名支票cheque to bearer||bearer cheque +U%U3tAvs  
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记名支票||认人支票cheque to order tsFwFB*  
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到期支票antedated cheque ?5%|YsJP_  
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未到期支票postdated cheque ^XV=(k;~bX  
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保付支票certified cheque ugM,wT&~Y  
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未获兑现支票，退票returned cheque EH'?wh|Yp  
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横线支票crossed cheque GRanR'xG  
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普通横线general crossing *q8L$D  
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特别横线special crossing zS*X9|p  
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空白支票blank cheque 9w -t9X>X  
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失效支票，过期支票stale cheque Oj#nF@U  

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普通支票open cheque c~0YIk >]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount xf8C$|,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~n#rATbxf  
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支票换现金||兑现to cash a cheque Be{7Rj v  
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清理票款to clear a cheque [-cYFdt"V  
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保证兑现to certify a cheque oB:tio4DE  
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填写支票数额to fill up a cheque />(e.)f  
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支票上划线to cross a cheque B98&JoS  
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开发支票to make out a cheque Mg]q^T.a  
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签发支票，开立支票to draw a cheque||to issue a cheque IiV:bHUE}0  
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透支支票to overdraw a cheque dOArXp`s  
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背书支票to endorse a cheque <;:M:{RZY  
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请付票款||清付票款to pay a cheque||to honour a cheque T_O\L[]p*  
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支票退票to dishonour a cheque M@S6V7  
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拒付支票to refuse a cheque 7nB@U$]-Sz  
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拒付支票to stop payment of a cheque QA\ eXnR  
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提示要求付款to present for payment j8?z@
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见票即付持票人payable to bearer ~sk;6e)(2  
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支付指定人payable to order {XiBRs e  
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已过期||无效out of date||stale 6,)!\1k  
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请给出票人R/D||refer to drawer ufm`h) N  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )e|Cd} 2  
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文字与数字不一致words and figures differ BL6t>  
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支票 "knSc0,u  
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时间已过account closed 8=OK8UaU  
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更改处应加盖印章alterations require initials ww82)m8  
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时间已过effects not cleared ~,KAJ7O_  
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停止付款payment stopped 2f ]CnD0$  
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支票毁损cheque mutilated ]YYjXg}%  
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汇款||寄钱to remit||to send money |xyr6gY  
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寄票供取款||支票支付to send a cheque for payment 2G Qq(_  
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寄款人a remitter n-[J+DdB  
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收款人a remittee Tyt:Abym=  
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国外汇票foreign Bill -Qx:-,.a  
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国内汇票inland Bill xxOo8+kA  
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跟单汇票documentary bill .CH0P
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空头汇票accommodation bill .kh%66:  
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原始汇票original bill rhY>aj  
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改写||换新票据renewed bill 
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即期汇票sight bill||bill on demand o<P@:}K  
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…days after date||…days after date…日后付款 s mub> V  
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…months after date||…months after date…月后付款 tdg.vYMDPC  
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见票后…日付款…days after sight||…days sight *9)7.}uY  
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见票后…月付款…months after sight||…months sight |sz`w^#  
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同组票据set of bills Frn#?n)S9  
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单张汇票sola of exchange||sole of exchange ?^P#P0  
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远期汇票usance bill||bill at usance Yu=4j9e_mG  
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长期汇票long bill vFY/o,b \  
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短期汇票short bill Z:aDKAboU  
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逾期汇票overdue bill 1Lwi?~!LI  
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宽限日期days of grace (FZL>  
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电汇telegraphic transfer （T.T） JGt4B  
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邮汇postal order||postal note （Am.）||post office order||money order  @I}:HiF  
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本票promissory note （P/N） Q6Q>b4 .3  
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押汇负责书||押汇保证书letter of hypothecation T :CsYj1  
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副保||抵押品||付属担保物collateral security t)g1ICt  
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担保书trust receipt||letter of indemnity btw_k+Fh  
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承兑||认付acceptance ] =b?^'  
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单张承兑general acceptance O(,Ezyx  
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有条件承兑qualified acceptance ;E:ra_l  
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附条件认付conditional acceptance
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部分认付partial acceptance   U/yYQZ\)