[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。   fCa*#ME  
会计报表statement of account ljw(
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往来帐目account current 4ZAnq{nR4  
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现在往来帐||存款额current accout MaS"V`NI  
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销货帐account sales oM~;du  
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共同计算帐项joint account V9dJNt'Ui  

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未决帐项outstanding account ,u&K(Z%  
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贷方帐项credit account||creditor account bAVlL&^@|  
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借方帐项debit account||debtor account }JlrWJRi  
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应付帐||应付未付帐account payable _Q = h3(ZI  
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应收帐||应收未收帐account receivable ZtofDp5B  

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新交易||新帐new account !0DOj["  
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未决帐||老帐old account )r|Pm-:A{  
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现金帐cash account r0L'
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流水帐running account >tQ$V<YB
 
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暂记帐||未定帐suspense account W'3~vQF  
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过期帐||延滞帐overdue account||pastdue account e4<[|B!O  
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杂项帐户sundry account \s^4f#  
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详细帐单||明细表detail account }F=lG-x  
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呆帐bad account  Ds@nuQ  
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会计项目title of account j~C-T%kYa  
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会计薄||帐薄account-book )FSa]1t;x  
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营业报告书||损益计算表account of budiness||business report &)Z]nNVb  
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借贷细帐||交验帐account rendered SEXmVFsQ
 
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明细帐account stated :V ZXI#([  
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与…银行开立一户头to open an account with v)s; wD  
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与…银行建立交易to keep account with @D+2dT0[M  
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继续记帐to keep account e YD-8*  
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与…有交易to have an account with lqZUU92;  
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作成会计帐||有往来帐项to make out an account with YF68Ax]  
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清算||清理债务to make up an account _qvzZ6  
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清洁帐目||与…停止交易to close ones account with r O-=):2  
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结帐to close an account XkEE55#>|  
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清理未付款to ask an account||to demand an account 8Bwm+LYr-  
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结清差额to balance the account with fx*Q,}t  
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清算to settle an account||to liquidate an account||to square an account wuKr9W9Xa  
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审查帐目||监查帐目to audit an account `9 mc+  
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检查帐目to examine an account St;@ZV  
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转入A的帐户to charge the amount to As account vpz l{  
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以计帐方式付款to pay on account o(eh.   
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代理某人||为某人on ones account||on account of one 7=a=@D[  
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为自己计算||独立帐目on ones own account 5`Y>!| Ab  
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由某人收益并负风险on ones account and risk||for ones account and risk !112u#V  
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由某人负担for ones account||for account of one [i8Ju  
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按某人指示||列入某人帐户by order and for account of one kJpr:4;@_  
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列入5月份帐目for May account Qq3>Xv <  
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编入某中帐项下to pass to the account of||to place to the account of p<c1$O*  
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寄出清算书to send in an account||to send in render an account KN'twPFq  
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支票薄cheque book !*PX
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支票陈票人cheque drawer L'O=;C"f  

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持票人cheque holder ]l^"A~va  
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不记名支票cheque to bearer||bearer cheque SK5__Ix  
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记名支票||认人支票cheque to order zz #IY'dwT  
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到期支票antedated cheque Rp !Rzl<  
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未到期支票postdated cheque 2]}e4@{  
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保付支票certified cheque rE
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未获兑现支票，退票returned cheque 4KY@y?H g  
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横线支票crossed cheque rd^ j<  
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普通横线general crossing - XB[2h  
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特别横线special crossing ' wKTWmf?\  
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空白支票blank cheque Hn
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失效支票，过期支票stale cheque l#a*w  
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普通支票open cheque _#w5hXcu  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ihIRB9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque WiFZY*iu5  
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清理票款to clear a cheque > c.HH}O0W  
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保证兑现to certify a cheque I#|ib  
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填写支票数额to fill up a cheque EZ^M?awB4  
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支票上划线to cross a cheque 1JN/oq;  
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开发支票to make out a cheque 6 i]B8Ziq{  
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签发支票，开立支票to draw a cheque||to issue a cheque `Dv&.  
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透支支票to overdraw a cheque '8fL)Zk  
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背书支票to endorse a cheque ys|};*  
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请付票款||清付票款to pay a cheque||to honour a cheque ;EfREfk  
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支票退票to dishonour a cheque wGnFDkCNz  
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拒付支票to refuse a cheque Tz K[:o  
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拒付支票to stop payment of a cheque B!z5P"C(~  
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提示要求付款to present for payment STgYXA(  
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见票即付持票人payable to bearer `?:X-dh_  
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支付指定人payable to order $WK~|+"{>  
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已过期||无效out of date||stale IE
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请给出票人R/D||refer to drawer w"K;e(S  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds RP4P"m(
 
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文字与数字不一致words and figures differ ) YP9  
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支票 *(sFr E  
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时间已过account closed w>ap8>
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更改处应加盖印章alterations require initials <i!7f26r  
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时间已过effects not cleared D27MT/=7  
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停止付款payment stopped 0QxE6>xL=  
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支票毁损cheque mutilated I6E!$}  
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汇款||寄钱to remit||to send money $m-rn'Q  
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寄票供取款||支票支付to send a cheque for payment M'4$z^@Z  
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寄款人a remitter M@/Hd0$  
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收款人a remittee Z`)}1|~B  
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国外汇票foreign Bill tM$w0Cj  
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国内汇票inland Bill *l
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跟单汇票documentary bill D^5bzZk N  
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空头汇票accommodation bill 8sG0HI$f+  
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原始汇票original bill -$[o:dLO  
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改写||换新票据renewed bill MyyNYZ  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 ]R$ u3F  
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12yr_   
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…months after date||…months after date…月后付款 O{^ET:K@  
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见票后…日付款…days after sight||…days sight tR,&|?0  
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见票后…月付款…months after sight||…months sight ^11y8[[  
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同组票据set of bills JfJLJ(}  
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单张汇票sola of exchange||sole of exchange _NfdJ=[Xh  
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远期汇票usance bill||bill at usance [p+]H?(A  
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长期汇票long bill 00?_10x)  
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短期汇票short bill Y+,ii$Ce~  
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逾期汇票overdue bill \F$Vm'f_  
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宽限日期days of grace ^V1.Y  
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电汇telegraphic transfer （T.T） 7s2 l3  
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邮汇postal order||postal note （Am.）||post office order||money order V0rS^SAF  
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本票promissory note （P/N） }f l4^F  
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押汇负责书||押汇保证书letter of hypothecation c:J;Q){Xz  
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副保||抵押品||付属担保物collateral security ^$N}[1   
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担保书trust receipt||letter of indemnity e5}KzFZmZ  
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承兑||认付acceptance SHAC(3o/e  
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单张承兑general acceptance e5GJ:2sH  
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有条件承兑qualified acceptance )y .1}R2[  
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附条件认付conditional acceptance J"$Y`;  
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部分认付partial acceptance   #~I.F4