[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。   koOp:7r  
会计报表statement of account DE14dU  
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往来帐目account current pU5t,  
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现在往来帐||存款额current accout P{h$> 6c  
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销货帐account sales N'e3<  
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共同计算帐项joint account q8e34Ly7  
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未决帐项outstanding account Ct,|g =(  
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贷方帐项credit account||creditor account 1{7*0cv$iL  
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借方帐项debit account||debtor account 12MWO_'g8  
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应付帐||应付未付帐account payable Pn[R.u(l  
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应收帐||应收未收帐account receivable _R?:?{r,  
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新交易||新帐new account OcWzo#q4[  
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未决帐||老帐old account !.nyIA(  
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现金帐cash account FnFJw;:
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流水帐running account nr t3wqJ
  
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暂记帐||未定帐suspense account X!vBD  
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过期帐||延滞帐overdue account||pastdue account r#xq 8H=_m  

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杂项帐户sundry account v l{G;[6  
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详细帐单||明细表detail account {xzs{)9|Y4  
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呆帐bad account G{ 9p.Q  
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会计项目title of account ^s_BY+#  
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会计薄||帐薄account-book |@a.dgz,  
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营业报告书||损益计算表account of budiness||business report _|!FhZ  
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借贷细帐||交验帐account rendered uTemAIp $u  
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明细帐account stated vUX(h.}8  
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与…银行开立一户头to open an account with w _*|u
 
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与…银行建立交易to keep account with Z`?Z1SBt  
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继续记帐to keep account )<
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与…有交易to have an account with 9{{|P=  
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作成会计帐||有往来帐项to make out an account with u9t@%H)lZ  
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清算||清理债务to make up an account | JmEI9n2  
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清洁帐目||与…停止交易to close ones account with Kc
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结帐to close an account "Y9PS_u(~  
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清理未付款to ask an account||to demand an account /EN3>25"#  
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结清差额to balance the account with dSD7(s!  
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清算to settle an account||to liquidate an account||to square an account M![aty@  
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审查帐目||监查帐目to audit an account Mr5E\~K>s  
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检查帐目to examine an account S%h[e[[fST  
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转入A的帐户to charge the amount to As account @Axwj
  
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以计帐方式付款to pay on account Ueq*R(9>  
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代理某人||为某人on ones account||on account of one 9?VyF'r=  
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为自己计算||独立帐目on ones own account n*tT<  
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由某人收益并负风险on ones account and risk||for ones account and risk ?o@5PL  
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由某人负担for ones account||for account of one Dc,h(2  
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按某人指示||列入某人帐户by order and for account of one ^CIO,I  
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列入5月份帐目for May account "<c^`#CWuO  
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编入某中帐项下to pass to the account of||to place to the account of {K\l3_=5qb  
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寄出清算书to send in an account||to send in render an account z6~cm6j  
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支票薄cheque book K>=KsG  
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支票陈票人cheque drawer s@USJ4#  
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持票人cheque holder VMry$  
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不记名支票cheque to bearer||bearer cheque }ll&qb
 
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记名支票||认人支票cheque to order &h(>jY7 b;  
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到期支票antedated cheque j_` [Z  
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未到期支票postdated cheque bW"bkA80  
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保付支票certified cheque [i[*xf-B  
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未获兑现支票，退票returned cheque ]!7%)  
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横线支票crossed cheque 'eyzH[l,(  
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普通横线general crossing D4@).%  
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特别横线special crossing 5j8aMnvs  
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空白支票blank cheque  Mi>!  
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失效支票，过期支票stale cheque x;^DlyyYU  
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普通支票open cheque O/XG}G.x|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ojc m%yd  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >(?}'pS8  
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支票换现金||兑现to cash a cheque vpg*J/1[  
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清理票款to clear a cheque +$uQ_ve  
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保证兑现to certify a cheque wsKOafrV  
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填写支票数额to fill up a cheque 7DZZdH$Fm  
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支票上划线to cross a cheque *^3&Y@  
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开发支票to make out a cheque Fv} Uq\v[  
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签发支票，开立支票to draw a cheque||to issue a cheque TpGnSD  
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透支支票to overdraw a cheque A4tb>OM  
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背书支票to endorse a cheque HkQ rij6  
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请付票款||清付票款to pay a cheque||to honour a cheque m4on<5s/  
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支票退票to dishonour a cheque %BwvA_T'Q  
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拒付支票to refuse a cheque W_L;^5Y;m  
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拒付支票to stop payment of a cheque zi_0*znw  
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提示要求付款to present for payment u\3=m%1  
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见票即付持票人payable to bearer d$HPpi1LL  
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支付指定人payable to order HP,{/ $i:  
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已过期||无效out of date||stale ";Q}Gs}  
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请给出票人R/D||refer to drawer ( z:qj/|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7;a  
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文字与数字不一致words and figures differ fwi -  
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支票 +t8#rT ^B  
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时间已过account closed Z3f}'vr  
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更改处应加盖印章alterations require initials 'yR\%#s6  
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时间已过effects not cleared qG3MyK%O\  
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停止付款payment stopped UlPhW~F)  
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支票毁损cheque mutilated kBtzJ#j
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汇款||寄钱to remit||to send money L-
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寄票供取款||支票支付to send a cheque for payment ~&D5RfK5f  
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寄款人a remitter {a,U{YJ\H  
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收款人a remittee SmV}Wf  
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国外汇票foreign Bill &X,
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国内汇票inland Bill m,Mg  
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跟单汇票documentary bill 9u>X,2gUR  
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空头汇票accommodation bill EQX?Zs?C  
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原始汇票original bill %1rN6A!%  
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改写||换新票据renewed bill (R!`Z%  
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即期汇票sight bill||bill on demand nMOXy\&mI  
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…days after date||…days after date…日后付款 E0eZal],  
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…months after date||…months after date…月后付款 <o@__l.  
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见票后…日付款…days after sight||…days sight r|3<UR%  
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见票后…月付款…months after sight||…months sight rGzGbI=   
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同组票据set of bills NYPjN9L  
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单张汇票sola of exchange||sole of exchange X`7O%HiX/`  
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远期汇票usance bill||bill at usance Q.SqOHeJ  
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长期汇票long bill GX N:=  
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短期汇票short bill 1+Bj` ACP  
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逾期汇票overdue bill Cil1wFBb  
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宽限日期days of grace #ihHAiy3  
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电汇telegraphic transfer （T.T） LP}j0)n  
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邮汇postal order||postal note （Am.）||post office order||money order "=UhTE  
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本票promissory note （P/N） HG)h,&nc-  
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押汇负责书||押汇保证书letter of hypothecation - S%8  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity 4M>EQF&  
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承兑||认付acceptance D=~3N  
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单张承兑general acceptance kj!mgu#T  
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有条件承兑qualified acceptance vtXZ`[D,l)  
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附条件认付conditional acceptance 4|KtsAVp{  
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部分认付partial acceptance   CI@qT}Y_