[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。   _;3 ,  
会计报表statement of account e%e.|+  
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往来帐目account current ]EHs
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现在往来帐||存款额current accout FO/cEu  
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销货帐account sales *+*W# de.  
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共同计算帐项joint account T
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未决帐项outstanding account t*= nI $  
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贷方帐项credit account||creditor account UJ,vE}=_{  
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借方帐项debit account||debtor account HWV A5E[`Y  
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应付帐||应付未付帐account payable 5Xr})%L  
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应收帐||应收未收帐account receivable G2N0'R"  
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新交易||新帐new account *` mxv0w~(  
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未决帐||老帐old account ?#GTD?3d  
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现金帐cash account 8o+:|V~X  
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流水帐running account @k{q[6c2n  
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暂记帐||未定帐suspense account R`]@.i4tt  
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过期帐||延滞帐overdue account||pastdue account Yr"Of*VNH  
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杂项帐户sundry account OD7^* j(p`  
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详细帐单||明细表detail account L4B/ g)K  
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呆帐bad account &lU\9  
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会计项目title of account |hj!NhBe  
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会计薄||帐薄account-book ZHjL8Iq  
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营业报告书||损益计算表account of budiness||business report V*PL_|Q5  
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借贷细帐||交验帐account rendered y+k^CT/u  
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明细帐account stated sgi5dQ  
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与…银行开立一户头to open an account with C{m%]jKH  
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与…银行建立交易to keep account with N,K/Ya)1  
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继续记帐to keep account z]rr Q=dAA  
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与…有交易to have an account with NW5OLa")J<  
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作成会计帐||有往来帐项to make out an account with (eU4{X7  
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清算||清理债务to make up an account u#EcR}=]  
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清洁帐目||与…停止交易to close ones account with YhV<.2^k  
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结帐to close an account g|]HS4y  
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清理未付款to ask an account||to demand an account >-N(o2j3  
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结清差额to balance the account with 0)Ephsw  
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清算to settle an account||to liquidate an account||to square an account T8A(W
 
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审查帐目||监查帐目to audit an account a)ry}E =f  
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检查帐目to examine an account ~i;{+j6Ho!  
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转入A的帐户to charge the amount to As account  Zw9;g+9  
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以计帐方式付款to pay on account zw+aZDcV(  
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代理某人||为某人on ones account||on account of one @Iz]:@\cJ  
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为自己计算||独立帐目on ones own account C*
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由某人收益并负风险on ones account and risk||for ones account and risk z/{X
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由某人负担for ones account||for account of one )cJ>&g4]  
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按某人指示||列入某人帐户by order and for account of one ,_3hbT8Q  
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列入5月份帐目for May account R p&J!hlA  
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编入某中帐项下to pass to the account of||to place to the account of -)}s{[]d6m  
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寄出清算书to send in an account||to send in render an account 6$r\p2pi0  
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支票薄cheque book -@#w)  
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支票陈票人cheque drawer lxL5Rit@Px  
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持票人cheque holder B?VTIq>  
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不记名支票cheque to bearer||bearer cheque o <q*3L5  
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记名支票||认人支票cheque to order W'[V
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到期支票antedated cheque 'X?xn@?  
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未到期支票postdated cheque c5YPV"X  
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保付支票certified cheque Gnkar[oa&  
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未获兑现支票，退票returned cheque _[2@2q0  
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横线支票crossed cheque @]@|H?  
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普通横线general crossing !/zRw-q3B  
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特别横线special crossing tb3VqFx  
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空白支票blank cheque Ed9Uw7  
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失效支票，过期支票stale cheque )kD
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普通支票open cheque ,lyW'<~gA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount '%NglC[J  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges H];B?G';C  
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支票换现金||兑现to cash a cheque .fA*WQ!lb  
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清理票款to clear a cheque bF'rK'',  
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保证兑现to certify a cheque [|}I S@  
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填写支票数额to fill up a cheque 1yy?1&88S  
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支票上划线to cross a cheque UO/sv2CN  
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开发支票to make out a cheque c OYDN[k  
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签发支票，开立支票to draw a cheque||to issue a cheque .n-#A  
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透支支票to overdraw a cheque |{jT+  
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背书支票to endorse a cheque L*nK> +  
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请付票款||清付票款to pay a cheque||to honour a cheque Hvl
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支票退票to dishonour a cheque v9$!v^U"D  
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拒付支票to refuse a cheque /r}L_w I  
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拒付支票to stop payment of a cheque }x8!{Y#cF  
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提示要求付款to present for payment E+td~&x  
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见票即付持票人payable to bearer kc,"w\ ai  
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支付指定人payable to order . ,7bGY 1$  
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已过期||无效out of date||stale DwD$T%kF  
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请给出票人R/D||refer to drawer pYO =pL^Q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xNz(LZ.c  
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文字与数字不一致words and figures differ H=dIZ  
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支票 .nV2n@SR  
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时间已过account closed :1v,QEb\  
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时间已过effects not cleared 1/_g36\l$  
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停止付款payment stopped .6?"<zdPU  
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支票毁损cheque mutilated )m%uSSx#  
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汇款||寄钱to remit||to send money b UG,~\Z  
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寄票供取款||支票支付to send a cheque for payment ldv@C6+J  
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寄款人a remitter =j7Du[?Vu  
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收款人a remittee &OR(]Wt0  
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国外汇票foreign Bill Y2|i>5/|<  
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国内汇票inland Bill }1a}pm2p  
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跟单汇票documentary bill 1;B~n5C.   
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空头汇票accommodation bill 9>RkFV  
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原始汇票original bill K3&xe(  
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改写||换新票据renewed bill i_qY=*a?y  
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即期汇票sight bill||bill on demand OB>Hiy   
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…days after date||…days after date…日后付款 )JMqC+J3*t  
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…months after date||…months after date…月后付款 <q63?M
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见票后…日付款…days after sight||…days sight }[+uHR6L  
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见票后…月付款…months after sight||…months sight p fc6;K:d  
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同组票据set of bills 2 6#p,P  
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单张汇票sola of exchange||sole of exchange G`!x+
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远期汇票usance bill||bill at usance }`R,C~-|^  
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长期汇票long bill w8lr pbLh  
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短期汇票short bill vF\>;pcT  
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逾期汇票overdue bill xG!~TQ  
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宽限日期days of grace 0 zW*J JxV  
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电汇telegraphic transfer （T.T） 2"&GH1  
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邮汇postal order||postal note （Am.）||post office order||money order 3IYF
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本票promissory note （P/N） 4t*%(  
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押汇负责书||押汇保证书letter of hypothecation ,Zmjw@w  
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副保||抵押品||付属担保物collateral security Gz&}OO  
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担保书trust receipt||letter of indemnity vW?\bH7}I  
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承兑||认付acceptance 36.,:!%p  
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单张承兑general acceptance :M(uP e=D  
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有条件承兑qualified acceptance 2E }vuw=c  
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附条件认付conditional acceptance i q`}c |c  
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部分认付partial acceptance   )Qb,zS6