[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。   # 9@K  
会计报表statement of account ZR[6-  
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往来帐目account current `z!6zo2d  
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现在往来帐||存款额current accout hf1h*x^J  
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销货帐account sales 8iwH^+ h~  
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共同计算帐项joint account C.(<IcSG  
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未决帐项outstanding account 9H%dK^C  
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贷方帐项credit account||creditor account vo!QJ  
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借方帐项debit account||debtor account A2p]BW&  
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应付帐||应付未付帐account payable 3'xmq  
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应收帐||应收未收帐account receivable l<8+>W`_  
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新交易||新帐new account =EQa Z8k  
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未决帐||老帐old account a2.@Zyz  
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现金帐cash account |
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流水帐running account  PE&$2(  
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暂记帐||未定帐suspense account +T8]R7b9  
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过期帐||延滞帐overdue account||pastdue account >7(7  
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杂项帐户sundry account ~n{lu'SIX2  
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详细帐单||明细表detail account a'|/=$  
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呆帐bad account ZeE(gtM  
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会计项目title of account JVq`v#8  
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会计薄||帐薄account-book y;ymyy&  
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营业报告书||损益计算表account of budiness||business report ^^kL.C Ym  
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借贷细帐||交验帐account rendered Q'c[yu  
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明细帐account stated ,Lr}P  
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与…银行开立一户头to open an account with f (ug3(j  
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与…银行建立交易to keep account with ?Suv.!wfLl  
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继续记帐to keep account &U{"dJr  
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与…有交易to have an account with ^=,N] j  
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作成会计帐||有往来帐项to make out an account with *Fz#x{zt  
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清算||清理债务to make up an account &~sk7iGi  
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清洁帐目||与…停止交易to close ones account with &T[BS;  
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结帐to close an account &ZAc3@l[c  
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清理未付款to ask an account||to demand an account .Af H>)E  
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结清差额to balance the account with 8b:\@]g$  
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清算to settle an account||to liquidate an account||to square an account 0/0rWqg /  
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审查帐目||监查帐目to audit an account v m)
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检查帐目to examine an account
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转入A的帐户to charge the amount to As account qD/FxR-!  
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以计帐方式付款to pay on account U&<w{cuA  
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代理某人||为某人on ones account||on account of one &4-rDR,  
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为自己计算||独立帐目on ones own account +jpC%o}C  
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由某人收益并负风险on ones account and risk||for ones account and risk S
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由某人负担for ones account||for account of one 1O]27"9  
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按某人指示||列入某人帐户by order and for account of one Z`lCS o;  
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列入5月份帐目for May account |xQq+e}l<  
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编入某中帐项下to pass to the account of||to place to the account of 4$<-3IP,  
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寄出清算书to send in an account||to send in render an account n\Y|0\ B  
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支票薄cheque book \PB~6  
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支票陈票人cheque drawer : *Nvy={c  
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持票人cheque holder (]mh}=:KDg  
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不记名支票cheque to bearer||bearer cheque y'<juaw  
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记名支票||认人支票cheque to order icf[.  
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到期支票antedated cheque PIuk]&L^  
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未到期支票postdated cheque I,r 3.2u  
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保付支票certified cheque sM?bUg0w  
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未获兑现支票，退票returned cheque b\%=mN
 
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横线支票crossed cheque m %$z&<!  
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普通横线general crossing \>j._#t$h  
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特别横线special crossing :rb<mg[  
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空白支票blank cheque xyx.1o e!  
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失效支票，过期支票stale cheque F]W'spF,  
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普通支票open cheque :>'^l?b'WX  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount PDX
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4D[W;4/p  
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支票换现金||兑现to cash a cheque A75IG4]  
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清理票款to clear a cheque m$A|Sx&sG$  
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保证兑现to certify a cheque DI**fywu[3  
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填写支票数额to fill up a cheque L]kSj$A  
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支票上划线to cross a cheque O~-#>a  
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开发支票to make out a cheque FbJlyWND  
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签发支票，开立支票to draw a cheque||to issue a cheque !i CY!:  
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透支支票to overdraw a cheque cW26TtU(  
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背书支票to endorse a cheque {G/4#r 2>  
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请付票款||清付票款to pay a cheque||to honour a cheque 7 \!t/<  
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支票退票to dishonour a cheque z(aei(U=  
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拒付支票to refuse a cheque QK%{\qu  
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拒付支票to stop payment of a cheque 4EJ  
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提示要求付款to present for payment V"#ie Yn  
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见票即付持票人payable to bearer H@qA  X  
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支付指定人payable to order B4r4PSB>!  
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已过期||无效out of date||stale 0g ,;Yzm  
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请给出票人R/D||refer to drawer (xBS~}e  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HJo&
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文字与数字不一致words and figures differ ARGtWW~:  
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支票 U$&G_&*0a  
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时间已过account closed V##=-KZ  
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更改处应加盖印章alterations require initials < ^c?M[j  
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时间已过effects not cleared 1G$fU zS  
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停止付款payment stopped %N$,1=0*  
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支票毁损cheque mutilated n}/?nP\%  
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汇款||寄钱to remit||to send money E w#UlA:"v  
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寄票供取款||支票支付to send a cheque for payment {9:[nqX  
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寄款人a remitter .'foS>W=t  
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收款人a remittee $WmB __  
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国外汇票foreign Bill &O8vI,M  
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国内汇票inland Bill >=Bl/0YH  
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跟单汇票documentary bill N{+6V`\  
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空头汇票accommodation bill ~-2%^ovB  
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原始汇票original bill C_> WU   
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改写||换新票据renewed bill 10tlD<eYb  
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即期汇票sight bill||bill on demand iA.:{^_)09  
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…days after date||…days after date…日后付款 6&oaxAp<s  
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…months after date||…months after date…月后付款 GN1Q\8)o  
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见票后…日付款…days after sight||…days sight y@XE! L  

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见票后…月付款…months after sight||…months sight F)8M9%g5m  
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同组票据set of bills t,w'w_C  
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单张汇票sola of exchange||sole of exchange _-=yD@;[D  
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远期汇票usance bill||bill at usance Ll$,"}0T  
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长期汇票long bill g:oB j6$ q  
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短期汇票short bill  >,6%Y
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逾期汇票overdue bill vu@@!cT6e  
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宽限日期days of grace zXGi  
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电汇telegraphic transfer （T.T） N4u-tlA  
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邮汇postal order||postal note （Am.）||post office order||money order {Z1^/Fv3  
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本票promissory note （P/N） aH*5(E]  
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押汇负责书||押汇保证书letter of hypothecation fcisD
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副保||抵押品||付属担保物collateral security hw0u?++  
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担保书trust receipt||letter of indemnity Mb'Tx  
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承兑||认付acceptance ~ ":}Rs  
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单张承兑general acceptance {qb2!}FQ  
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有条件承兑qualified acceptance 8'o6:  
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附条件认付conditional acceptance 0 ![  
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部分认付partial acceptance   @<C<rB8R