[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。   >cTSX  
会计报表statement of account TJ_<21a  
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往来帐目account current h4 X=d5qd  
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现在往来帐||存款额current accout (9]8r2|.  
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销货帐account sales :{g;J  
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共同计算帐项joint account ^b;3Jj  
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未决帐项outstanding account -$A >b8  
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贷方帐项credit account||creditor account Y9SaYSX  
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借方帐项debit account||debtor account 3nbTK3,  
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应付帐||应付未付帐account payable ^&z3zFTp  
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应收帐||应收未收帐account receivable =e"RE/q2  
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新交易||新帐new account (^~0%1  
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未决帐||老帐old account -%_vb6u  
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现金帐cash account i$g6C  
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流水帐running account \B Uno6  
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暂记帐||未定帐suspense account W5(.Hub}  
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过期帐||延滞帐overdue account||pastdue account u):Nq<X  
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杂项帐户sundry account "3$P<Q\;l;  
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详细帐单||明细表detail account /_V4gwb}|-  
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呆帐bad account vxk~(3]<)  
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会计项目title of account ~kOXMLRg  
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会计薄||帐薄account-book 4v#A#5+O E  
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营业报告书||损益计算表account of budiness||business report rds0EZ4W  
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借贷细帐||交验帐account rendered *|S{
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明细帐account stated im@c||
 
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与…银行开立一户头to open an account with 9@8)ZHf  
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与…银行建立交易to keep account with AxiCpAS;J  
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继续记帐to keep account Rqun}v}  
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与…有交易to have an account with F5YHc$3^  
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作成会计帐||有往来帐项to make out an account with l~$Od jf  
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清算||清理债务to make up an account TuMD+^x  
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清洁帐目||与…停止交易to close ones account with X{;3gN  
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结帐to close an account ?ubIh.d  
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清理未付款to ask an account||to demand an account Avo"jN*<d  
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account 2F fwct:  
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审查帐目||监查帐目to audit an account "T'?Ah6  
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检查帐目to examine an account K)8N8Js(  
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转入A的帐户to charge the amount to As account H:&|q+K=#  
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以计帐方式付款to pay on account @Zd/>'  
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代理某人||为某人on ones account||on account of one ,c\3b)ax  
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为自己计算||独立帐目on ones own account K,\Bj/V(  
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由某人收益并负风险on ones account and risk||for ones account and risk GMO|A.bzzN  
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由某人负担for ones account||for account of one zHsWj^m"  
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按某人指示||列入某人帐户by order and for account of one A&~<qgBTp  
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列入5月份帐目for May account LVj62&,-  
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编入某中帐项下to pass to the account of||to place to the account of iqj ZC80  
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寄出清算书to send in an account||to send in render an account /:j9#kj  
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支票薄cheque book 3g#fX{e_5!  
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支票陈票人cheque drawer )!!xvyc  

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持票人cheque holder DNy1} 3wg  
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不记名支票cheque to bearer||bearer cheque \y%:[g}Fvw  
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记名支票||认人支票cheque to order 7Lr}Y/1=  
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到期支票antedated cheque ;rj=hc  
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未到期支票postdated cheque (/c&#W  
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保付支票certified cheque nx(O]R,Sw  
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未获兑现支票，退票returned cheque &pZUe`3  
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横线支票crossed cheque S?}@2[  
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普通横线general crossing 7
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特别横线special crossing t/,k{5lX  
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空白支票blank cheque Pl=X<B
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失效支票，过期支票stale cheque }6P]32d  
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普通支票open cheque bw {%X  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $Q|66/S^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges p/WEQ2  
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支票换现金||兑现to cash a cheque aO'$}rDf$  
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清理票款to clear a cheque "P< drz<  
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保证兑现to certify a cheque v}-'L#6  
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填写支票数额to fill up a cheque  ~J"*ahl  
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支票上划线to cross a cheque >'Nrvy%&0  
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开发支票to make out a cheque -CY?~WL&  
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签发支票，开立支票to draw a cheque||to issue a cheque hig^ovF  
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透支支票to overdraw a cheque RhbYDsG  
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背书支票to endorse a cheque &hd+x5  
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请付票款||清付票款to pay a cheque||to honour a cheque X,x{!  
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支票退票to dishonour a cheque Aq QArSu,  
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拒付支票to refuse a cheque gjL>FOe8u  
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拒付支票to stop payment of a cheque O)`R)MQ)  
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提示要求付款to present for payment ?J6J#{LRd  
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见票即付持票人payable to bearer q* ?LXKi  
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支付指定人payable to order hqD]^P>l1  
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已过期||无效out of date||stale F^3Q0KsT  
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请给出票人R/D||refer to drawer *s S7^OZ*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LylB3BM  
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文字与数字不一致words and figures differ loLQ@?E  
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支票 -s,^_p{H  
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时间已过account closed S c_*L<$  
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更改处应加盖印章alterations require initials '0p 5|[ZD  
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时间已过effects not cleared T\{ on[O  
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停止付款payment stopped \A6MVMF8  
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支票毁损cheque mutilated J{ P<^<m_  
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汇款||寄钱to remit||to send money u}\F9~W-{  
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寄票供取款||支票支付to send a cheque for payment j&6,%s-M`a  
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寄款人a remitter XZEawJ0  
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收款人a remittee gbsRf&4h  
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国外汇票foreign Bill |NJe4lw+?  
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国内汇票inland Bill Q&] }`Rp=  
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跟单汇票documentary bill D9zw' RY  
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空头汇票accommodation bill Q/m))!ikMt  
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原始汇票original bill JZQkr  
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改写||换新票据renewed bill ,Dfq%~:grT  
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即期汇票sight bill||bill on demand * t6XU  
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…days after date||…days after date…日后付款 .281;] =  
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…months after date||…months after date…月后付款 ["- pylhK  
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见票后…日付款…days after sight||…days sight ZZOBMF7  
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见票后…月付款…months after sight||…months sight +5H9mk  
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同组票据set of bills N(>a-a  
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单张汇票sola of exchange||sole of exchange WLW'.  
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远期汇票usance bill||bill at usance ^0"NcOzzxl  
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长期汇票long bill 4[a?..X  
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短期汇票short bill c[E{9wp v  
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逾期汇票overdue bill 0cZyO$.  
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宽限日期days of grace E*ybf'  
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电汇telegraphic transfer （T.T） +jYO?uaT  
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邮汇postal order||postal note （Am.）||post office order||money order r9z_8#cR   
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本票promissory note （P/N） [ 1B F8:  
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押汇负责书||押汇保证书letter of hypothecation _'<V<OjVM!  
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副保||抵押品||付属担保物collateral security %AW5\ EX  
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担保书trust receipt||letter of indemnity {`QF(WL  
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承兑||认付acceptance W!q'wrIx(  
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单张承兑general acceptance >SpXB:wx  

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有条件承兑qualified acceptance 4 q
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附条件认付conditional acceptance sN|-V+7&j  
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部分认付partial acceptance   ONJW*!(