[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。   &W|r P(
 
会计报表statement of account J, & B
 
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往来帐目account current M;$LB@h  
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现在往来帐||存款额current accout iL](w3EM  
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销货帐account sales 1/l;4~p7'  
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共同计算帐项joint account f]*_]J/  
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未决帐项outstanding account y=H\Z/=  
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贷方帐项credit account||creditor account vvDaL$  
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借方帐项debit account||debtor account ^UJ#YRzi  
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应付帐||应付未付帐account payable eT4+O5t  
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应收帐||应收未收帐account receivable =q4QBAW  
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新交易||新帐new account y9>?  
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未决帐||老帐old account j$f`:A  
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现金帐cash account .).*6{_  
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流水帐running account d:x=g i!  
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暂记帐||未定帐suspense account dE_I=v  
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过期帐||延滞帐overdue account||pastdue account Hsoe?kUHF  
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杂项帐户sundry account @+S5"W  
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详细帐单||明细表detail account tvC7LLNP<  
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呆帐bad account `_+j+  
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会计项目title of account <.d0GD`^  
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会计薄||帐薄account-book XOM@Pi#z  
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营业报告书||损益计算表account of budiness||business report O1nfz>L`  
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借贷细帐||交验帐account rendered |7jUf$Q\p  
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明细帐account stated 07T"alXf:A  
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与…银行开立一户头to open an account with HDyus5g  
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与…银行建立交易to keep account with %} _{_Z  
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继续记帐to keep account ,$,6%"'"  
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与…有交易to have an account with nQc]f*  

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作成会计帐||有往来帐项to make out an account with bBkF,`/f$  
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清算||清理债务to make up an account /-wAy-W  
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清洁帐目||与…停止交易to close ones account with K.cMuh  
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结帐to close an account -{i;!XE$SR  
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清理未付款to ask an account||to demand an account vMsb@@O\\  
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结清差额to balance the account with (yv&&Jc  
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清算to settle an account||to liquidate an account||to square an account |->{NUZ{  
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审查帐目||监查帐目to audit an account >&m
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检查帐目to examine an account ~y%8uHL:  
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转入A的帐户to charge the amount to As account C`c;I7  
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以计帐方式付款to pay on account 'f9 fw^  
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代理某人||为某人on ones account||on account of one =.,]}  
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为自己计算||独立帐目on ones own account W-:gU!{*#  
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由某人收益并负风险on ones account and risk||for ones account and risk 4:-h\%  
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由某人负担for ones account||for account of one W8j)2nKD  
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按某人指示||列入某人帐户by order and for account of one Q.Hy"~  
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列入5月份帐目for May account u1a5Vtel  
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编入某中帐项下to pass to the account of||to place to the account of 1UX"iOx(  
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寄出清算书to send in an account||to send in render an account xoI;s}*E  
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支票薄cheque book MVU5+wX  
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支票陈票人cheque drawer 8qL*Nf  
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持票人cheque holder GFasGHAw  
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不记名支票cheque to bearer||bearer cheque e`ti*1]q  
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记名支票||认人支票cheque to order T8E=}!68w}  
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到期支票antedated cheque so}(*E&(a  
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未到期支票postdated cheque 1 zIFQ@  
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保付支票certified cheque XB,  2+  
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未获兑现支票，退票returned cheque j:K>3?   
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横线支票crossed cheque asqbLtQ  
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普通横线general crossing )8]O|Z-CU  
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特别横线special crossing Qa@b-v'by  
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空白支票blank cheque ZGgKCCt  
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失效支票，过期支票stale cheque u;p.:{'  
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普通支票open cheque %+gYZv-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Hhx"47:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5(RFkZn4[  
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支票换现金||兑现to cash a cheque BSt^QH-'  
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清理票款to clear a cheque pu#h:nb>88  
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保证兑现to certify a cheque "B`k  
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填写支票数额to fill up a cheque dr3j<D-Q  
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支票上划线to cross a cheque }-YM>q  
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开发支票to make out a cheque C\"nlNKw  
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签发支票，开立支票to draw a cheque||to issue a cheque Ws;S=|9,7~  
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透支支票to overdraw a cheque 9!'qLO  
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背书支票to endorse a cheque K"Vo'9R[_  
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请付票款||清付票款to pay a cheque||to honour a cheque VpmwN`  
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支票退票to dishonour a cheque %[3?vX  
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拒付支票to refuse a cheque H J5 Ktt  
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拒付支票to stop payment of a cheque jLc"1+
 

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提示要求付款to present for payment <HYK9{Q  
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见票即付持票人payable to bearer R1,.H92  
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支付指定人payable to order o`tOnwt
  
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已过期||无效out of date||stale ucP"<,a  
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请给出票人R/D||refer to drawer [nSlkl   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +, IMN)?;z  
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文字与数字不一致words and figures differ <R;t>~8x  
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支票 N}|<P[LW  
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时间已过account closed \`kH2`  
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更改处应加盖印章alterations require initials P0mY/bBU  
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时间已过effects not cleared UnE[FYx  
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停止付款payment stopped ;q"Yz-3  
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支票毁损cheque mutilated `GpOS_;  
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汇款||寄钱to remit||to send money bb4
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寄票供取款||支票支付to send a cheque for payment RE<s$B$[  
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寄款人a remitter zbL8 pp  
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收款人a remittee 6OPYq*|  
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国外汇票foreign Bill O;6am++M@  
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国内汇票inland Bill HZl//Uq  
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跟单汇票documentary bill L60Sc  
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空头汇票accommodation bill F8pP(Wl  
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原始汇票original bill @s%!R  
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改写||换新票据renewed bill XIRvIwO  
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即期汇票sight bill||bill on demand 8`Iz%rw&(J  
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…days after date||…days after date…日后付款 YsA.,  
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…months after date||…months after date…月后付款 *t_JR  
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见票后…日付款…days after sight||…days sight 7f_tH_(  
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见票后…月付款…months after sight||…months sight iZ
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同组票据set of bills "yG*Kh7ur  
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单张汇票sola of exchange||sole of exchange bKac?y~S_  
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远期汇票usance bill||bill at usance 7T/hmVi_  
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长期汇票long bill vE$n0bL2  
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短期汇票short bill mNdEn<W  
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逾期汇票overdue bill !+{$dB>a  
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宽限日期days of grace aC,?FWm  
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电汇telegraphic transfer （T.T） O]-s(8Oo3  
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邮汇postal order||postal note （Am.）||post office order||money order *]+5T-R% $  
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本票promissory note （P/N） l<dtc[  
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押汇负责书||押汇保证书letter of hypothecation @*"H{xo.U  
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副保||抵押品||付属担保物collateral security 9Pjw<xt  
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担保书trust receipt||letter of indemnity &+Yoob]P  
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承兑||认付acceptance ?A2j j`N1x  
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单张承兑general acceptance 1b`WzoJgH  
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有条件承兑qualified acceptance fUa[3)I  
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附条件认付conditional acceptance ^Y?Y5`!Q  
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部分认付partial acceptance   vD3j(d