[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。   0INlo  
会计报表statement of account %#lJn.o  
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往来帐目account current k3e?:t 9  
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现在往来帐||存款额current accout FWpb5jc)3  
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销货帐account sales vnv:YQV/ir  
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共同计算帐项joint account /p[lOg  
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未决帐项outstanding account t|k-Bh:x  
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贷方帐项credit account||creditor account Cn8w})B  
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借方帐项debit account||debtor account rY(h }z  
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应付帐||应付未付帐account payable Zd[6-/-:  
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应收帐||应收未收帐account receivable dW2Lvnh!>/  
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新交易||新帐new account =jW=Z$3q  
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未决帐||老帐old account %DF-;M"8  
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现金帐cash account VT`C<'   
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流水帐running account j`$d W H/2  
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暂记帐||未定帐suspense account -H(\[{3{V  
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过期帐||延滞帐overdue account||pastdue account L]|[AyNu  
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杂项帐户sundry account 6P6Pl&  
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详细帐单||明细表detail account %nkP?gn"a  
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呆帐bad account &e~g}7  
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会计项目title of account \9GJa"xA`  
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会计薄||帐薄account-book r.T!R6v}  
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营业报告书||损益计算表account of budiness||business report S x", Zb  
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借贷细帐||交验帐account rendered [Q5>4WY
 
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明细帐account stated Y={
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与…银行开立一户头to open an account with 1\'zq;I~  
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与…银行建立交易to keep account with  KDODUohC  
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继续记帐to keep account 8IX,q  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with pSvqG
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清算||清理债务to make up an account {b<;?Dus^  
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清洁帐目||与…停止交易to close ones account with xMdbS4&!  
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结帐to close an account ^"g # !  
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清理未付款to ask an account||to demand an account +EtL+Y(U  
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结清差额to balance the account with &K1\"  
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清算to settle an account||to liquidate an account||to square an account Zr&~gXmVS  
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审查帐目||监查帐目to audit an account rW~hFSrV[o  
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检查帐目to examine an account FXHcy:)}G  
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转入A的帐户to charge the amount to As account cZ!%#Az  
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以计帐方式付款to pay on account !zhg3B#p  
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代理某人||为某人on ones account||on account of one @+gr>a1K#  
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为自己计算||独立帐目on ones own account zfAkWSY  
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由某人收益并负风险on ones account and risk||for ones account and risk /~ ,|zz  
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由某人负担for ones account||for account of one SMMV$;O{9  
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按某人指示||列入某人帐户by order and for account of one l17sJ!I  
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列入5月份帐目for May account n9Mi?#xIp  
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编入某中帐项下to pass to the account of||to place to the account of 
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寄出清算书to send in an account||to send in render an account -Y*"!8  
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支票薄cheque book
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支票陈票人cheque drawer uQ^r1 $#  
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持票人cheque holder "bO\Wt#Mf  
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不记名支票cheque to bearer||bearer cheque j,q8n`@  
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记名支票||认人支票cheque to order ?\GILB,  
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到期支票antedated cheque q Ee1OB  
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未到期支票postdated cheque 5XSr K  
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保付支票certified cheque 9H@I<`qGC  
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未获兑现支票，退票returned cheque gWt}q-@nRR  
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横线支票crossed cheque 'j^A87\M_  
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普通横线general crossing *R] Ob9X  
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特别横线special crossing i/ED_<_Vg  
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空白支票blank cheque 6OBe^/ZRt  
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失效支票，过期支票stale cheque .hBq1p  
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普通支票open cheque iD*%' #u  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j_` [Z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges bW"bkA80  
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支票换现金||兑现to cash a cheque [I*)H7pt}  
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清理票款to clear a cheque ~q5aMy d<  
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保证兑现to certify a cheque 'eyzH[l,(  
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填写支票数额to fill up a cheque 7a$K@iWU  
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支票上划线to cross a cheque &a;{ed1B  
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开发支票to make out a cheque rJjNoY  
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签发支票，开立支票to draw a cheque||to issue a cheque ]=gNA  
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透支支票to overdraw a cheque iXoEdt)  
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背书支票to endorse a cheque .OyzM  
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请付票款||清付票款to pay a cheque||to honour a cheque COc,  
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支票退票to dishonour a cheque )r0XQa]@$  
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拒付支票to refuse a cheque >
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拒付支票to stop payment of a cheque ;b`kN;s  
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提示要求付款to present for payment r" _U-w  
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见票即付持票人payable to bearer
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支付指定人payable to order eqY8;/  
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已过期||无效out of date||stale Z1~`S!(}  
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请给出票人R/D||refer to drawer O}-+o1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds J1u&Ga  
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文字与数字不一致words and figures differ [BTOs4f  
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支票 u.@B-Pf[Eo  
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时间已过account closed >c@jl  
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更改处应加盖印章alterations require initials {O!B8a   
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时间已过effects not cleared a|-ozBFR  
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停止付款payment stopped 3z0%u Y[e  
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支票毁损cheque mutilated HE:]zH  
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汇款||寄钱to remit||to send money QT4&Ix,4T1  
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寄票供取款||支票支付to send a cheque for payment }BWT21'-Y  
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寄款人a remitter k!V@Q!>,  
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收款人a remittee ^g=j`f[T  
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国外汇票foreign Bill p^s:s-"f\  
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国内汇票inland Bill oml^f~pm  
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跟单汇票documentary bill L=gG23U&  
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空头汇票accommodation bill z,RjQTd  
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原始汇票original bill A&{eC C  
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改写||换新票据renewed bill _FCg5F2U  

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即期汇票sight bill||bill on demand 8{)N%r  
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…days after date||…days after date…日后付款 _e "  
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…months after date||…months after date…月后付款 @x r}(.  
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见票后…日付款…days after sight||…days sight zqLOwzMlLx  
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见票后…月付款…months after sight||…months sight 'jYKfq~_cJ  
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同组票据set of bills B;t{IYhq{  
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单张汇票sola of exchange||sole of exchange s6!! ty;Y  
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远期汇票usance bill||bill at usance Ki(0s  
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长期汇票long bill R#Z m[S  
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短期汇票short bill .#LHj} u  
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逾期汇票overdue bill -ug-rdXV  
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宽限日期days of grace Bpv"qU7  
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电汇telegraphic transfer （T.T） 7=HpEc  
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邮汇postal order||postal note （Am.）||post office order||money order y27MG  
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本票promissory note （P/N） AZnFOS  
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押汇负责书||押汇保证书letter of hypothecation 1t7T\~+F  
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副保||抵押品||付属担保物collateral security fAD {sg  
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担保书trust receipt||letter of indemnity WISeP\:^  
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承兑||认付acceptance $  3R5p  
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单张承兑general acceptance PBAQ KQ  
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有条件承兑qualified acceptance #wF6WxiG  
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附条件认付conditional acceptance df9$k0Fx  
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部分认付partial acceptance   jo"zdb