[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。   ;]e"bX  
会计报表statement of account N($]))~3&  
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往来帐目account current Fs~-exY1  
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现在往来帐||存款额current accout 6ns_4, e  
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销货帐account sales A`8If  
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共同计算帐项joint account we?#)9Q<  
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未决帐项outstanding account G)`MoVH1  
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贷方帐项credit account||creditor account ^u74WN  
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借方帐项debit account||debtor account Ky|0IKE8Z  
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应付帐||应付未付帐account payable +d96Z^KUhv  
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应收帐||应收未收帐account receivable ySZ)yT  
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新交易||新帐new account vC1 `m  
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未决帐||老帐old account o=}?aC3I  
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现金帐cash account wi m}}^H  
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流水帐running account l0f6Lxfz  
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暂记帐||未定帐suspense account z#b6 a P  
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过期帐||延滞帐overdue account||pastdue account lK0coj1+  
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杂项帐户sundry account nBd;d}LD  

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详细帐单||明细表detail account n$>H}#q  
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呆帐bad account q%l<Hw6{z  
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会计项目title of account ouujd~b+  
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会计薄||帐薄account-book (Xx @_  
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营业报告书||损益计算表account of budiness||business report iVA_a8}  
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借贷细帐||交验帐account rendered 7J\I%r  
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明细帐account stated No I=t  
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与…银行开立一户头to open an account with eb7`R81G  
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与…银行建立交易to keep account with 27)$;1MT:  
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继续记帐to keep account zZkwfF  
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与…有交易to have an account with rLp0VKPe  
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作成会计帐||有往来帐项to make out an account with $L(,q!DvH  
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清算||清理债务to make up an account yQ\c<z^e  
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清洁帐目||与…停止交易to close ones account with jQc$ >M<"o  
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结帐to close an account ;vuok]@  
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清理未付款to ask an account||to demand an account Tk)y*y  
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结清差额to balance the account with '(=krM9;  
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清算to settle an account||to liquidate an account||to square an account zK?[6n89f  
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审查帐目||监查帐目to audit an account H&l/o  
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检查帐目to examine an account o#CNr5/  
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转入A的帐户to charge the amount to As account bt"*@NJ$  
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以计帐方式付款to pay on account 5@6F8:x}V  
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代理某人||为某人on ones account||on account of one &i $p5  
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为自己计算||独立帐目on ones own account Sjv_% C$  
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由某人收益并负风险on ones account and risk||for ones account and risk rUmaKh?v|X  
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由某人负担for ones account||for account of one 0QcC5y;  
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按某人指示||列入某人帐户by order and for account of one &P'd&B1   
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列入5月份帐目for May account \I"n~h^_  
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编入某中帐项下to pass to the account of||to place to the account of M-7^\wXTA  
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寄出清算书to send in an account||to send in render an account {0?^$R8j  
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支票薄cheque book rJtpTV@.  
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支票陈票人cheque drawer oDW)2*8yF  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque Tji*\<?  
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记名支票||认人支票cheque to order 9w!PA-) L  
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到期支票antedated cheque aO&!Y\=@  
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未到期支票postdated cheque br;~}GR_h
 
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保付支票certified cheque l3N '@GO  
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未获兑现支票，退票returned cheque 6DVHJ+WTV  
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横线支票crossed cheque BN1,R] *;  
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普通横线general crossing Esdv+f}4;  
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特别横线special crossing {Q021*xt/  
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空白支票blank cheque oM!zeJNA  
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失效支票，过期支票stale cheque =AP0{  
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普通支票open cheque 0zpA<"S  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H,(4a2zx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque u vyvy  
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清理票款to clear a cheque a/Cc.s   
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保证兑现to certify a cheque `G2!{3UD  
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填写支票数额to fill up a cheque ]m\:XhI*<  
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支票上划线to cross a cheque Q o
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开发支票to make out a cheque $ItPUYi";  
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签发支票，开立支票to draw a cheque||to issue a cheque v]m#+E  
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透支支票to overdraw a cheque 9|2LuHQu+  
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背书支票to endorse a cheque .KxE>lJbqM  
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请付票款||清付票款to pay a cheque||to honour a cheque (^= Hq'D  
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支票退票to dishonour a cheque \\,z[C  
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拒付支票to refuse a cheque ;/ao3Q  
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拒付支票to stop payment of a cheque J9`[Qy\  
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提示要求付款to present for payment nuX W/7M  
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见票即付持票人payable to bearer # fl%~Y  
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支付指定人payable to order Id'@!U:NA  
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已过期||无效out of date||stale k0R;1lZ0n  
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请给出票人R/D||refer to drawer Y/w) V
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zVs|go>F  
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文字与数字不一致words and figures differ ))>)qav  
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时间已过account closed 4c=oAL  
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更改处应加盖印章alterations require initials R4|<Vp<U2  
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时间已过effects not cleared 8}W06k>)%  
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停止付款payment stopped @kKmkVhu*  
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支票毁损cheque mutilated b
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汇款||寄钱to remit||to send money ,&HZvU&  
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寄票供取款||支票支付to send a cheque for payment 9Yowz]')  
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寄款人a remitter R6Cm:4m}I  
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收款人a remittee %f&(U /  
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国外汇票foreign Bill j78xMGKO  
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国内汇票inland Bill bYdC.AE  
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跟单汇票documentary bill &u"*vG (U[  
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空头汇票accommodation bill 6EK+]0  
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原始汇票original bill >F ld7;L?<  
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改写||换新票据renewed bill 2c%}p0<;|?  
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即期汇票sight bill||bill on demand |7`Vw Z  
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…days after date||…days after date…日后付款 C3@.75-E  
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…months after date||…months after date…月后付款 % C 3jxt  
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见票后…日付款…days after sight||…days sight 3^Yk?kFE  
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见票后…月付款…months after sight||…months sight 0"2 
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同组票据set of bills ^ Nsl5  
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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
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长期汇票long bill jujx3rnK?  
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短期汇票short bill D@^F6am%  
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逾期汇票overdue bill kQ#eWk J,  
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宽限日期days of grace hL`zV  
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电汇telegraphic transfer （T.T） 13QC
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邮汇postal order||postal note （Am.）||post office order||money order _#gsR"FZ$  
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本票promissory note （P/N） <=inogf  
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押汇负责书||押汇保证书letter of hypothecation u.[JYZ  
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副保||抵押品||付属担保物collateral security :7ngVc  
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担保书trust receipt||letter of indemnity A C^[3  
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承兑||认付acceptance 2`I;f/Sd  
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单张承兑general acceptance .V3Dql@z"  
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有条件承兑qualified acceptance BZ<z@DJp  
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附条件认付conditional acceptance #P-HV  
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部分认付partial acceptance   [U(&A e0V>