[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。   h\p!J-V  
会计报表statement of account c4u/tt.)  
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往来帐目account current 8k3y"239t  
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现在往来帐||存款额current accout x |yJCs>  
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销货帐account sales -b iE  
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共同计算帐项joint account +SF
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未决帐项outstanding account &TY74w*  
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贷方帐项credit account||creditor account =^GPQ _"  
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借方帐项debit account||debtor account q01 L{~>bz  
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应付帐||应付未付帐account payable .CnZMw{'  
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应收帐||应收未收帐account receivable 1Xo0(*O  
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新交易||新帐new account }3A~ek#*~  
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未决帐||老帐old account g=[OH  

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现金帐cash account b6 %m*~  
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流水帐running account #lrwKHZ+  
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暂记帐||未定帐suspense account w") G:K  
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过期帐||延滞帐overdue account||pastdue account g%l ,a3"  
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杂项帐户sundry account CdF;0A9.3  
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详细帐单||明细表detail account F<k+>e  
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呆帐bad account /Ne#{*z)hO  
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会计项目title of account a$|U4Eqo  
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会计薄||帐薄account-book A:< %>  
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营业报告书||损益计算表account of budiness||business report |-x-CSN  
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借贷细帐||交验帐account rendered 6?F88;L  
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明细帐account stated o6MFMA+vi  
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与…银行开立一户头to open an account with `-uE(qp  
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与…银行建立交易to keep account with P:'wSE91  
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继续记帐to keep account 9(^UchZZi  
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与…有交易to have an account with 7<xnE]jdq  
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作成会计帐||有往来帐项to make out an account with R'v~:wNTNs  
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清算||清理债务to make up an account F-/
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清洁帐目||与…停止交易to close ones account with zL yI|%KH  
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结帐to close an account ]lC%HlID  
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清理未付款to ask an account||to demand an account V\Cl""`XN  
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结清差额to balance the account with X+;[Gc}(W  
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清算to settle an account||to liquidate an account||to square an account |qw0:c=7!  
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审查帐目||监查帐目to audit an account dVb6u  
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检查帐目to examine an account !2|Lb' O  
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转入A的帐户to charge the amount to As account LE8<JMB  
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以计帐方式付款to pay on account $f =`fPo  
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代理某人||为某人on ones account||on account of one y74Q(  
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为自己计算||独立帐目on ones own account ,R{&x7  
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由某人收益并负风险on ones account and risk||for ones account and risk 0/Q_% :  
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由某人负担for ones account||for account of one ZsP^<  
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按某人指示||列入某人帐户by order and for account of one FSEf0@O:  
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列入5月份帐目for May account +VUkV-kP  
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编入某中帐项下to pass to the account of||to place to the account of CPJ<A,V  
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寄出清算书to send in an account||to send in render an account |Rfj 0+  
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支票薄cheque book  |#yu  
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支票陈票人cheque drawer ~-'2jb*8  
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持票人cheque holder )g:5}+  
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不记名支票cheque to bearer||bearer cheque [(n5-#1S  
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记名支票||认人支票cheque to order \'y]mB~k  
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到期支票antedated cheque  LDg9@esi  
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未到期支票postdated cheque 08ZvRy(Je<  
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保付支票certified cheque .<t{saToU  
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未获兑现支票，退票returned cheque L\4rvZa  
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横线支票crossed cheque :cA P
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普通横线general crossing Oem1=QpaC  
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特别横线special crossing xI<l1@  
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空白支票blank cheque 6@|!m'  
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失效支票，过期支票stale cheque S:!5|o|  
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普通支票open cheque 3JD 62wtx  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount pRfKlTU\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges M0m%S:2  
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支票换现金||兑现to cash a cheque O4-#)#-)S~  
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清理票款to clear a cheque d)48m}[:  
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保证兑现to certify a cheque ="T}mc  
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填写支票数额to fill up a cheque tQj=m_  
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支票上划线to cross a cheque KXTk.\c  
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开发支票to make out a cheque d> M0:  
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签发支票，开立支票to draw a cheque||to issue a cheque O0^Y1l  
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透支支票to overdraw a cheque El`G<esX  
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背书支票to endorse a cheque 5'Mw{`  
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请付票款||清付票款to pay a cheque||to honour a cheque @6jKjI  
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支票退票to dishonour a cheque -?T|1FA,  
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拒付支票to refuse a cheque tchpO3u,  
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拒付支票to stop payment of a cheque #$t93EI  
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提示要求付款to present for payment My9fbT  
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见票即付持票人payable to bearer @(st![i +  
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支付指定人payable to order <CP't[  
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已过期||无效out of date||stale j"+R*H(#  
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请给出票人R/D||refer to drawer 47/YDy%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @h\u}Ee  
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文字与数字不一致words and figures differ 2ap0/l[  
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支票 R75np^  
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时间已过account closed :] +D+[c)  
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更改处应加盖印章alterations require initials au1(.(  
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时间已过effects not cleared ('p~h-9Vi  
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停止付款payment stopped t7DT5SrR  
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支票毁损cheque mutilated %,*{hhfu  
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汇款||寄钱to remit||to send money `=3:*.T*  
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寄票供取款||支票支付to send a cheque for payment Hi<5jl  
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寄款人a remitter !8O*)=RA  
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收款人a remittee  + >oA@z  
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国外汇票foreign Bill y++[:M  
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国内汇票inland Bill aD@sb o  
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跟单汇票documentary bill viT/$7`AI  
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空头汇票accommodation bill L= fz:H  
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原始汇票original bill [ENm(e$sI  
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改写||换新票据renewed bill ;_GS<[A3  
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即期汇票sight bill||bill on demand `2y2Bk  
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…days after date||…days after date…日后付款 7Xi)[M?)#  
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…months after date||…months after date…月后付款 1;R1Fj&
 
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见票后…日付款…days after sight||…days sight #N?EPV$  
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见票后…月付款…months after sight||…months sight (5] |Kcp|  
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange G/Nb@pAy[  
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远期汇票usance bill||bill at usance sG`:mc~0  
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长期汇票long bill 3zU!5
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短期汇票short bill p9ligs7V'  
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逾期汇票overdue bill $IzhaX  
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宽限日期days of grace (a0q*iC%  
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电汇telegraphic transfer （T.T） E Z95)pk  
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邮汇postal order||postal note （Am.）||post office order||money order ?Yz OA${  
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本票promissory note （P/N） $Cw> z^}u  
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押汇负责书||押汇保证书letter of hypothecation 
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副保||抵押品||付属担保物collateral security I^>m-M.  
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担保书trust receipt||letter of indemnity 56k89o  
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承兑||认付acceptance n\8
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单张承兑general acceptance >*#clf;@p  
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有条件承兑qualified acceptance EugQr<sM#  
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附条件认付conditional acceptance zrD];DP  
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部分认付partial acceptance   rO8Q||@>A