[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。   C# zYZ JZ  
会计报表statement of account 0,~||H{  
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往来帐目account current :j^IXZW  
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现在往来帐||存款额current accout bUvVt3cm  
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销货帐account sales q)j b9e   
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共同计算帐项joint account GmhfBW?  
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未决帐项outstanding account s.|OdC>U =  
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贷方帐项credit account||creditor account 5 w-Pq&q  
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借方帐项debit account||debtor account [#@\A]LO  
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应付帐||应付未付帐account payable A_e&#O  
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应收帐||应收未收帐account receivable 1.0:   

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新交易||新帐new account $E/N  
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未决帐||老帐old account vh"wXu  
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现金帐cash account YsO3( HS  
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流水帐running account z0H+Or  
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暂记帐||未定帐suspense account lY&Sx{-  
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过期帐||延滞帐overdue account||pastdue account kyi"U A82  
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杂项帐户sundry account LC7%Bfn!  
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详细帐单||明细表detail account K=! C\T"I%  
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呆帐bad account [K
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会计项目title of account Q#F9 &{'l  
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会计薄||帐薄account-book 75pn1*"gQ  
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营业报告书||损益计算表account of budiness||business report ]SAGh|+xl  
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借贷细帐||交验帐account rendered $ y(Qdb  
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明细帐account stated |{ =Jp<}s  
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与…银行开立一户头to open an account with 1LaJ hrp?  
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与…银行建立交易to keep account with HWIn.i j  
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继续记帐to keep account x:i,l:x  
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与…有交易to have an account with XI
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作成会计帐||有往来帐项to make out an account with .AQTUd(_  
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清算||清理债务to make up an account ^hsr/
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清洁帐目||与…停止交易to close ones account with I]HLWF  
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结帐to close an account A~v[6*~>  
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清理未付款to ask an account||to demand an account Q"Exmn3p  
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结清差额to balance the account with _dECAk &b  
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清算to settle an account||to liquidate an account||to square an account 9':Hh'  
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审查帐目||监查帐目to audit an account M04u>|
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检查帐目to examine an account 6;@:/kl t  
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转入A的帐户to charge the amount to As account P(o>U Dy  
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以计帐方式付款to pay on account "HwlN_PA  
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代理某人||为某人on ones account||on account of one (WP^}V5  
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为自己计算||独立帐目on ones own account sO!m,p
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由某人收益并负风险on ones account and risk||for ones account and risk ZN&9qw*  
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由某人负担for ones account||for account of one &" 5Yt&{  
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按某人指示||列入某人帐户by order and for account of one ;?TM_%>  
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列入5月份帐目for May account R((KAl
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编入某中帐项下to pass to the account of||to place to the account of C*11?B[  
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寄出清算书to send in an account||to send in render an account 8o).q}>&  
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支票薄cheque book 5`i+aH(  
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支票陈票人cheque drawer ~j z51[{v  
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持票人cheque holder 3;!!`R>e  
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不记名支票cheque to bearer||bearer cheque NQcg}y  
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记名支票||认人支票cheque to order ?V(+Cc  
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到期支票antedated cheque 3BF3$_u)o  
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未到期支票postdated cheque dOKe}?}==  
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保付支票certified cheque 7*He 8G[W  
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未获兑现支票，退票returned cheque )HX(-"c  
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横线支票crossed cheque %7?Z|'\  
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普通横线general crossing \m:('^\6o  
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特别横线special crossing Vjd>j; H  
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空白支票blank cheque jvo^I$|2h  
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失效支票，过期支票stale cheque .1_kRy2*.  
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普通支票open cheque M5L/3qLh1  
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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:Ro N_:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ys&)5j-  
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支票换现金||兑现to cash a cheque +(^HL3  
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清理票款to clear a cheque B&6lG!K'?  
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保证兑现to certify a cheque 90K&oof?M  
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填写支票数额to fill up a cheque +_+j"BT  
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支票上划线to cross a cheque k+vfZ9bD(J  
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开发支票to make out a cheque 3dSC`K  
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签发支票，开立支票to draw a cheque||to issue a cheque DUh\x>^  
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透支支票to overdraw a cheque SD<a#S\o  
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背书支票to endorse a cheque N_Kdi%q  
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请付票款||清付票款to pay a cheque||to honour a cheque qZ&~&f|>e  
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支票退票to dishonour a cheque C/'w  
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拒付支票to refuse a cheque bI8uw|c  
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拒付支票to stop payment of a cheque >#k-
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提示要求付款to present for payment PMV,*`"9"A  
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见票即付持票人payable to bearer R&J?XQ  
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支付指定人payable to order *8/Xh)B;  
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已过期||无效out of date||stale 46Sz#^y P  

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请给出票人R/D||refer to drawer e)g&q'O  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .  yg#  
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文字与数字不一致words and figures differ a[(OeVQ5  
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支票 bYnq,JRA  
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时间已过account closed 0)332}Oh  
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更改处应加盖印章alterations require initials  MK=oGzK  
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时间已过effects not cleared 5mD8$%\8  
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停止付款payment stopped <m]0!ii  
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支票毁损cheque mutilated ^w60AqR8  
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汇款||寄钱to remit||to send money I)Xf4FS@  
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寄票供取款||支票支付to send a cheque for payment Z8#nu  
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寄款人a remitter ^v'kEsE^*  
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收款人a remittee :>0ywg  
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国外汇票foreign Bill tOiz tYu  
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国内汇票inland Bill  '"B  
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跟单汇票documentary bill &B{zS K$N  
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空头汇票accommodation bill v  -}f P  
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原始汇票original bill LZV-E=`  
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改写||换新票据renewed bill u# 76w74  
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即期汇票sight bill||bill on demand Bl b#h  
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…days after date||…days after date…日后付款 W=+n|1  
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…months after date||…months after date…月后付款 & kC  
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见票后…日付款…days after sight||…days sight {=GmXd%D  
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见票后…月付款…months after sight||…months sight /e 2zH  
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同组票据set of bills ;M~,S^U  
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单张汇票sola of exchange||sole of exchange clvg5{^q[  
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远期汇票usance bill||bill at usance b}qfOgd5  
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长期汇票long bill _Raf7W  

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短期汇票short bill $Tbsre\MJ  
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逾期汇票overdue bill 1V2]@VQF  
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宽限日期days of grace s{^B98d+W  
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电汇telegraphic transfer （T.T） p-s\D_
 
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邮汇postal order||postal note （Am.）||post office order||money order ] 2 `%i5  
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本票promissory note （P/N） &2W"4SE]6  
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押汇负责书||押汇保证书letter of hypothecation gAqK/9;  
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副保||抵押品||付属担保物collateral security $`lWW6>P  
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担保书trust receipt||letter of indemnity cX9o'e:C  
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承兑||认付acceptance kN/YnY*J<  
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单张承兑general acceptance QD7KE6KP'  
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有条件承兑qualified acceptance g**!'T4&o  
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附条件认付conditional acceptance pFH.beY  
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部分认付partial acceptance   9`Qa/Y!