[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。   &e;GoJ  
会计报表statement of account #8i9@w  
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往来帐目account current DNGj81'c  
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现在往来帐||存款额current accout f6JC>Np  
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销货帐account sales \KkAU6  
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共同计算帐项joint account {:ZsUnzm  
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未决帐项outstanding account w?"s6L3  
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贷方帐项credit account||creditor account [Q:mLc  
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借方帐项debit account||debtor account A)641"[  
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应付帐||应付未付帐account payable m 4V0e~]  
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应收帐||应收未收帐account receivable =6< Am  
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新交易||新帐new account cB|Rj}40v  
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未决帐||老帐old account Gu5%Pou  
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现金帐cash account y4`uU1=  
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流水帐running account (sL!nRw  
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暂记帐||未定帐suspense account uJu#Vr:m  
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过期帐||延滞帐overdue account||pastdue account {p)=#Jd`.P  
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杂项帐户sundry account b,o@m  
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详细帐单||明细表detail account @zAav
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呆帐bad account oC >l|?h,  
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会计项目title of account H*VZ&{\7  
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会计薄||帐薄account-book ZDt|g^  
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营业报告书||损益计算表account of budiness||business report 9w08)2$Na  
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借贷细帐||交验帐account rendered Df_*W"(v  
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明细帐account stated +y\mlfJ.-b  
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与…银行开立一户头to open an account with mCQn '{)  
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与…银行建立交易to keep account with J sc`^a%`'  
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继续记帐to keep account pG0Ca](  
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与…有交易to have an account with o u*`~K|R  
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作成会计帐||有往来帐项to make out an account with Hb|y`Ok  
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清算||清理债务to make up an account D8,V'n>L  
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清洁帐目||与…停止交易to close ones account with 6<N Q/*(/  
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结帐to close an account zb=L[2;  
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清理未付款to ask an account||to demand an account R}VEq gq  
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结清差额to balance the account with [23F0-p  
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清算to settle an account||to liquidate an account||to square an account <sNkyQ  
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审查帐目||监查帐目to audit an account (iO8[  
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检查帐目to examine an account ~D$?.,=l  
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转入A的帐户to charge the amount to As account ;4] sP^+  
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以计帐方式付款to pay on account B^C!UWN>%X  
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代理某人||为某人on ones account||on account of one c
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为自己计算||独立帐目on ones own account 7ga|4j3%  
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由某人收益并负风险on ones account and risk||for ones account and risk ; M%n=+[O  
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由某人负担for ones account||for account of one v2tKk^6`(i  
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按某人指示||列入某人帐户by order and for account of one Q\ AM] U  
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列入5月份帐目for May account l0%qj(4`6&  
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编入某中帐项下to pass to the account of||to place to the account of ?%Pd:~4D  
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寄出清算书to send in an account||to send in render an account Q#} 0pq  
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支票薄cheque book OE
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支票陈票人cheque drawer 8LMO2Wyq  
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持票人cheque holder 2zz7/]?Q   
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不记名支票cheque to bearer||bearer cheque *C*'
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记名支票||认人支票cheque to order 1JFCYJy  
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到期支票antedated cheque VT; Vm 3\  
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未到期支票postdated cheque Nzo;j0 [  
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保付支票certified cheque <h*r  
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未获兑现支票，退票returned cheque gNsas:iGM  
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横线支票crossed cheque T;f`ND2fY  
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普通横线general crossing )H'SU_YU  
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特别横线special crossing vSOO[.=  
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空白支票blank cheque w=ib@_:f  
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失效支票，过期支票stale cheque eNwF< 0}  
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普通支票open cheque -|
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `Mh3v@K:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9?jD90@ }  
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支票换现金||兑现to cash a cheque + Z7 L&BI  
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清理票款to clear a cheque _uYidtxo=  
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保证兑现to certify a cheque B$Z%_j&  
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填写支票数额to fill up a cheque F
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支票上划线to cross a cheque )U?5O$M;lE  
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开发支票to make out a cheque | #>:@{X<  
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签发支票，开立支票to draw a cheque||to issue a cheque JNJ96wnX1  
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透支支票to overdraw a cheque I:L}7uA[t  
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背书支票to endorse a cheque #80[q3  
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请付票款||清付票款to pay a cheque||to honour a cheque d :
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支票退票to dishonour a cheque MzRliH8e  
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拒付支票to refuse a cheque ~OE1Sd:2  
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拒付支票to stop payment of a cheque qdOUvf  
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提示要求付款to present for payment fHLt{!O  
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见票即付持票人payable to bearer 7~I*u6zY  
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支付指定人payable to order >x3$Ld  
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已过期||无效out of date||stale '|7'dlW  
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请给出票人R/D||refer to drawer ;k=&ZV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zgnZ72%  
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文字与数字不一致words and figures differ AhCqQ.O71  
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支票 0zHMtC1,  
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时间已过account closed ` :Bm@eN  
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时间已过effects not cleared =A]*r9  
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停止付款payment stopped {y%cTuC=  
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支票毁损cheque mutilated QnTKo&|9  
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汇款||寄钱to remit||to send money &`%J1[dy  
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寄票供取款||支票支付to send a cheque for payment @QO^3%b8  
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寄款人a remitter xS+!/pBf"Y  
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收款人a remittee 7SJbrOL4Q-  
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国外汇票foreign Bill X-y3CO:&@h  
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国内汇票inland Bill re)7h$f}  
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跟单汇票documentary bill *_sSM+S  
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空头汇票accommodation bill !Bv. @~  
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原始汇票original bill qs>&
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改写||换新票据renewed bill rtdEIk  
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即期汇票sight bill||bill on demand ~~3*o  
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…days after date||…days after date…日后付款 {8"Uxj_6V  
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…months after date||…months after date…月后付款 *RmD%[f  
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见票后…日付款…days after sight||…days sight +E']&v$  
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见票后…月付款…months after sight||…months sight b$sT`+4q  
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同组票据set of bills u{cb[M  
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单张汇票sola of exchange||sole of exchange ?u5jXJ0L  
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远期汇票usance bill||bill at usance q ,+29  
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长期汇票long bill 4 |UtE<<b  
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短期汇票short bill  `7oYXk  
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逾期汇票overdue bill @O| `r(le  
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宽限日期days of grace +UiJWO
 
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电汇telegraphic transfer （T.T） ]TN/n%\  
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邮汇postal order||postal note （Am.）||post office order||money order $RYOj{1  
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本票promissory note （P/N） c<sq0('`  
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押汇负责书||押汇保证书letter of hypothecation X`fm5y  
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副保||抵押品||付属担保物collateral security 1~E;@eK'  
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担保书trust receipt||letter of indemnity 7X>*B~(R  
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承兑||认付acceptance 9Q1w$t~Y  
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单张承兑general acceptance bP,K
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有条件承兑qualified acceptance xe9 \5Gb}  
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附条件认付conditional acceptance u68ic1  
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部分认付partial acceptance   Wys$#pJ