[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。   eZ
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会计报表statement of account K&IHt?vh!  
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往来帐目account current 4_KRH1   
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现在往来帐||存款额current accout s~b!3l`gu  
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销货帐account sales PBY;SG~  
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共同计算帐项joint account +9NI=s6  
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未决帐项outstanding account ApotRr$)  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account #(dERET*  
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应付帐||应付未付帐account payable *OR(8;  
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应收帐||应收未收帐account receivable
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新交易||新帐new account nH(Hk%~  
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未决帐||老帐old account yL%k5cO$N  
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现金帐cash account BGZvgMxLJ  
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流水帐running account Tx0l^(n  
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暂记帐||未定帐suspense account #^;^_  
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过期帐||延滞帐overdue account||pastdue account o]@g%_3X  
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杂项帐户sundry account uH?lj&  
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详细帐单||明细表detail account L7&|  
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呆帐bad account `L
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会计项目title of account ,*$/2nB^  
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会计薄||帐薄account-book fMFlY%@t  
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营业报告书||损益计算表account of budiness||business report K-}'Fiq  
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借贷细帐||交验帐account rendered 4';]fmf@[i  
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明细帐account stated OWK)4[HY(  
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与…银行开立一户头to open an account with ptmPO4f  
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与…银行建立交易to keep account with B&m?3w  
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继续记帐to keep account u[jdYWQa  
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与…有交易to have an account with GfQP@R"  
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作成会计帐||有往来帐项to make out an account with G<-)Kx  
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清算||清理债务to make up an account 'U)~|(\i  
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清洁帐目||与…停止交易to close ones account with C({L4O#?o  
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结帐to close an account A}\Rms2  
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清理未付款to ask an account||to demand an account RkLH}`#  
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结清差额to balance the account with xm YA/wt8  
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清算to settle an account||to liquidate an account||to square an account /p>"|z  
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审查帐目||监查帐目to audit an account jd2Fh):q  
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检查帐目to examine an account x\Sp~]o3C  
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转入A的帐户to charge the amount to As account x2ol  
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以计帐方式付款to pay on account F'j:\F6C;  
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代理某人||为某人on ones account||on account of one NM8F  
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为自己计算||独立帐目on ones own account |ntJ+  
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由某人收益并负风险on ones account and risk||for ones account and risk D9LwYftZ  
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由某人负担for ones account||for account of one Q49|,ou[H  
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按某人指示||列入某人帐户by order and for account of one *Cb(4h-  
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列入5月份帐目for May account 16Xwtn72  
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编入某中帐项下to pass to the account of||to place to the account of <K0lS;@K  
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寄出清算书to send in an account||to send in render an account Yr31GJ}K  
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支票薄cheque book |(V%(_s  
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支票陈票人cheque drawer 8zGzn%^  
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持票人cheque holder M)xK+f2_[  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order %x *f{(8h  
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到期支票antedated cheque b?^n '0
 
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未到期支票postdated cheque
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保付支票certified cheque ,J^Op   
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未获兑现支票，退票returned cheque Q.\>+4]1&&  
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横线支票crossed cheque }B-A*TI<h  
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普通横线general crossing n`,Q:  
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特别横线special crossing twtDyo(\  
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空白支票blank cheque 3EvA 5K.  
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失效支票，过期支票stale cheque WI6E3,ejB1  
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普通支票open cheque ]SL&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 ([Aq  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?C:fP`j:  
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支票换现金||兑现to cash a cheque |S{P`)z%f  
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清理票款to clear a cheque -y?Z}5-rs  
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保证兑现to certify a cheque ^-u HdafP  
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填写支票数额to fill up a cheque P(epG?Qg  
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支票上划线to cross a cheque 
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开发支票to make out a cheque _[i=TqVmf  
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签发支票，开立支票to draw a cheque||to issue a cheque XDko{jEJ  
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透支支票to overdraw a cheque :ECK $Cu  
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背书支票to endorse a cheque o:8S$F`O@  
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请付票款||清付票款to pay a cheque||to honour a cheque tH,K\v`f  
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支票退票to dishonour a cheque h:jI  
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拒付支票to refuse a cheque $^=jPk]+  
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拒付支票to stop payment of a cheque KPjqw{gR_R  
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提示要求付款to present for payment jaO#><f  
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见票即付持票人payable to bearer H"FflmUO  
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支付指定人payable to order F*4Qa  
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已过期||无效out of date||stale vQBY1-S  
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请给出票人R/D||refer to drawer c(Uj'uLc  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S0.- >"L  
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文字与数字不一致words and figures differ Ql#W /x,e  
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支票 o}mhy`}  
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时间已过account closed 7dufY }}  
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更改处应加盖印章alterations require initials f#;ubfi"z  
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时间已过effects not cleared ^B<PD]  
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停止付款payment stopped d6t)gG*5  
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支票毁损cheque mutilated RR~sEUCo{  
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汇款||寄钱to remit||to send money =A0"0D{\  
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寄票供取款||支票支付to send a cheque for payment 7GBZA=J  
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寄款人a remitter 8CP9DS  
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收款人a remittee w2 uRN?   
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国外汇票foreign Bill u=d`j  
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国内汇票inland Bill h"Vp
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跟单汇票documentary bill %mK3N2N$  
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空头汇票accommodation bill "J]f0m=  
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原始汇票original bill BpQ;w,sefq  
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改写||换新票据renewed bill [5]R?bQ0q{  
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即期汇票sight bill||bill on demand #W>x \  
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…days after date||…days after date…日后付款  'P@=/  
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…months after date||…months after date…月后付款 $x;tSJ)m~  
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见票后…日付款…days after sight||…days sight ]sX7%3P  
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见票后…月付款…months after sight||…months sight C$KaT3I  
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同组票据set of bills 0^J*+  
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单张汇票sola of exchange||sole of exchange X }m7@r@  
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远期汇票usance bill||bill at usance <2n'}&F  
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长期汇票long bill ,)Yao;Cvd  
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短期汇票short bill ZkwJ.SuU  
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逾期汇票overdue bill K3La9O)>  
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宽限日期days of grace #o"tMh!f  
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电汇telegraphic transfer （T.T） G?>qd}]y0L  
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邮汇postal order||postal note （Am.）||post office order||money order OdO{xG G@  
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本票promissory note （P/N） X88F>1}  
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押汇负责书||押汇保证书letter of hypothecation g .3
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副保||抵押品||付属担保物collateral security eDuX"/kHA  
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担保书trust receipt||letter of indemnity D
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承兑||认付acceptance
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单张承兑general acceptance !TGr.R  
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有条件承兑qualified acceptance }lH;[+u3  
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附条件认付conditional acceptance {Wh BoD  
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部分认付partial acceptance   )TM!ms+K