[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。   <R@w
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会计报表statement of account ?(P3ZTk?.  
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往来帐目account current Cz]NSG5  
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现在往来帐||存款额current accout fC^POLn[f  
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销货帐account sales kqyPb$Wy  
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共同计算帐项joint account euc|G Xs  
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未决帐项outstanding account y0f"UH/   
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贷方帐项credit account||creditor account )Me$BK>  
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借方帐项debit account||debtor account =w <;tb  
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应付帐||应付未付帐account payable CBvvvgIo  
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应收帐||应收未收帐account receivable -"Hy%wE  
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新交易||新帐new account ^B`*4  
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未决帐||老帐old account TaI72"8  
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现金帐cash account lZ![?t}2`  
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流水帐running account MhXJ /bup  
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暂记帐||未定帐suspense account RC>79e/u<  
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过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account ^< o"3?  
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详细帐单||明细表detail account Ns} BE H  
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呆帐bad account -mur`tC  
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会计项目title of account nS5g!GYY,k  
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会计薄||帐薄account-book 4u.Fy<+@4M  
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营业报告书||损益计算表account of budiness||business report cU  
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借贷细帐||交验帐account rendered ;?K>dWf3f  
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明细帐account stated a2!;$B%  
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与…银行开立一户头to open an account with % r>v^1Vo  
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与…银行建立交易to keep account with t 8,VRFV  
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继续记帐to keep account #x|IEjoa  
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与…有交易to have an account with %%h0 H[5*  
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作成会计帐||有往来帐项to make out an account with OS]FGD3a  
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清算||清理债务to make up an account lVra&5  
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清洁帐目||与…停止交易to close ones account with kl[Jt)"4@  
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结帐to close an account 1P6!E*z\  
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清理未付款to ask an account||to demand an account 2}xvM"k=k  
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结清差额to balance the account with m&{%6  
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清算to settle an account||to liquidate an account||to square an account hreG5g9{  
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审查帐目||监查帐目to audit an account rcU*6`IWA  
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检查帐目to examine an account .z}*!   
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转入A的帐户to charge the amount to As account 4KnrQ-D  
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以计帐方式付款to pay on account .X;DI<K  
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代理某人||为某人on ones account||on account of one ~Sc{\ZJl  
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为自己计算||独立帐目on ones own account V8}jFib  
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由某人收益并负风险on ones account and risk||for ones account and risk y$`@QRW  
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由某人负担for ones account||for account of one -APbN(Vi  
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按某人指示||列入某人帐户by order and for account of one i>{.Y};  
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列入5月份帐目for May account 1;"DIsz@d  
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编入某中帐项下to pass to the account of||to place to the account of e=sV>z>  
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寄出清算书to send in an account||to send in render an account O%*:fd,o-  
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支票薄cheque book M+GtUE~"  
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支票陈票人cheque drawer xFp?+a  
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持票人cheque holder Y[.f`Ei2  
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不记名支票cheque to bearer||bearer cheque Hd89./v`:  
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记名支票||认人支票cheque to order }dpE>  
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到期支票antedated cheque 6ac_AsFK  
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未到期支票postdated cheque 0;tu}]jnN  
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保付支票certified cheque 04#<qd&ob@  
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未获兑现支票，退票returned cheque sGO+O$J  
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横线支票crossed cheque !dOpLUh l  
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普通横线general crossing iiv`ji  
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特别横线special crossing Qt.|YB8  
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空白支票blank cheque 
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失效支票，过期支票stale cheque +Ou<-EQV  
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普通支票open cheque  Y}e3:\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount L~*nI d  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges x\8gb
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支票换现金||兑现to cash a cheque Kl]l[!c7$  
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清理票款to clear a cheque MbeK{8~E%l  
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保证兑现to certify a cheque ]L?WC  
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填写支票数额to fill up a cheque !}q@O-}j  
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支票上划线to cross a cheque |WSmpuf  
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开发支票to make out a cheque jF-0fK;)*  
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签发支票，开立支票to draw a cheque||to issue a cheque F6"QsFG  
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透支支票to overdraw a cheque ~zDFL15w  
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背书支票to endorse a cheque :|Bzbn=N2  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque p<&dy^mS  
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拒付支票to refuse a cheque ;V^I>-fnm  
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拒付支票to stop payment of a cheque t}gK)"g  
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提示要求付款to present for payment )T@+"Pw8t  
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见票即付持票人payable to bearer >k(AQW5?  
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支付指定人payable to order 6H:EBj54?  
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已过期||无效out of date||stale PAu/iqCH  
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请给出票人R/D||refer to drawer <@=w4\5j9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zxvowM  
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文字与数字不一致words and figures differ kZS&q/6A*  
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支票 <nn!9V\C   
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时间已过account closed sB`zk[R;  
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更改处应加盖印章alterations require initials z#sSLE.$Z  
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时间已过effects not cleared 6-uB[$ko  
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停止付款payment stopped )rv<"  
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支票毁损cheque mutilated 6w^Fee`>]  
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汇款||寄钱to remit||to send money 9$P*fx&m  
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寄票供取款||支票支付to send a cheque for payment XRR`GBI  
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寄款人a remitter qct:xviH<|  
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收款人a remittee +46?+kKt  
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国外汇票foreign Bill W02swhS  
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国内汇票inland Bill E`>u*D$un~  
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跟单汇票documentary bill Vy[ m%sEP  
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空头汇票accommodation bill Y:}!W  
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原始汇票original bill LdM9k(  
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改写||换新票据renewed bill Da"GYEC  
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即期汇票sight bill||bill on demand c$HZvv  
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…days after date||…days after date…日后付款 O}I RM|r"  
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…months after date||…months after date…月后付款 / !*+9+h  
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见票后…日付款…days after sight||…days sight VU[4 W8f  
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见票后…月付款…months after sight||…months sight u:0M,Ye  
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同组票据set of bills V]$Tbxg  
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单张汇票sola of exchange||sole of exchange PV_q=70%T  
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远期汇票usance bill||bill at usance .oNs8._:  
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长期汇票long bill S
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短期汇票short bill DVWqrK}q  
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逾期汇票overdue bill 9a* }&fL[  
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宽限日期days of grace >;A7mi/  
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电汇telegraphic transfer （T.T） a\Ond#1p
 
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邮汇postal order||postal note （Am.）||post office order||money order FesXY856E  
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本票promissory note （P/N） ; SS/bS|  
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押汇负责书||押汇保证书letter of hypothecation vn cak  
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副保||抵押品||付属担保物collateral security csPziH$wl  
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担保书trust receipt||letter of indemnity :q .g#:1s  
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承兑||认付acceptance b 6FC  
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单张承兑general acceptance =peodj^  
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有条件承兑qualified acceptance DcO$&)Eb  
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附条件认付conditional acceptance oV)#s!  
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部分认付partial acceptance   "G^Z>Z-`