[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。   NGOfb  
会计报表statement of account -5QZJF2 ~  
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往来帐目account current scLll,~  
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现在往来帐||存款额current accout x0w4)Ic5  
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销货帐account sales =h73s0]  
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共同计算帐项joint account ur7q [n  
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未决帐项outstanding account a]tVd#  
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贷方帐项credit account||creditor account mk+B9?;cF-  
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借方帐项debit account||debtor account g0ly  
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应付帐||应付未付帐account payable 1gN=-AC  

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应收帐||应收未收帐account receivable +<3XJ7D  
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新交易||新帐new account G.dTvLv  
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未决帐||老帐old account JB]q   

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现金帐cash account ^)*-Bo)I  
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流水帐running account KP5C}ZK+s  
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暂记帐||未定帐suspense account E`de7  
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过期帐||延滞帐overdue account||pastdue account ~T,c"t2  
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杂项帐户sundry account Zxs|%bQ  
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详细帐单||明细表detail account ![_*(8v}S  
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呆帐bad account 7gvnl~C(  
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会计项目title of account 2 Mvrey)  
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会计薄||帐薄account-book b TM{l.Aq3  
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营业报告书||损益计算表account of budiness||business report #W'H R
 
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借贷细帐||交验帐account rendered &c HV7  
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明细帐account stated ^*8G8'k;$  
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与…银行开立一户头to open an account with )
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与…银行建立交易to keep account with vCxD~+zf  
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继续记帐to keep account s'a/j)^  
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与…有交易to have an account with WD2]&g  
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作成会计帐||有往来帐项to make out an account with LuSLkLN  
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清算||清理债务to make up an account *-q"3D`  
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清洁帐目||与…停止交易to close ones account with e2ilB),  
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结帐to close an account &nkW1Ner9  
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清理未付款to ask an account||to demand an account ~j5x+yC  
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结清差额to balance the account with :Jy'#c  
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清算to settle an account||to liquidate an account||to square an account M^iU;vo  
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审查帐目||监查帐目to audit an account `v}%33$hA  
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检查帐目to examine an account xY U.D+RY  
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转入A的帐户to charge the amount to As account ;M#_6Hd?qD  
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以计帐方式付款to pay on account gV`=jAE_  
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代理某人||为某人on ones account||on account of one DUe&r,(4O  
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为自己计算||独立帐目on ones own account @qjfZH@  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one qYf
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按某人指示||列入某人帐户by order and for account of one ) d-.M  
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列入5月份帐目for May account zBp{K@U[|M  
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编入某中帐项下to pass to the account of||to place to the account of `#QG6/ 0  
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寄出清算书to send in an account||to send in render an account CWG6;NT6m  
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支票薄cheque book uV hCxUMQ  
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支票陈票人cheque drawer j0GMT
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持票人cheque holder a=$t&7;,  
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不记名支票cheque to bearer||bearer cheque %q322->
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记名支票||认人支票cheque to order o}'bv  
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到期支票antedated cheque q*AQq=  
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未到期支票postdated cheque 's!-80sd  
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保付支票certified cheque ^D_/=4rz8  
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未获兑现支票，退票returned cheque Ti;Ijcq8  
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横线支票crossed cheque ZDYJhJ.  
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普通横线general crossing kK~IwA  
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特别横线special crossing :y,v&Kk#T  
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空白支票blank cheque D0]a\,aZ  
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失效支票，过期支票stale cheque q
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普通支票open cheque lZt(
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount I/COqU7~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges gS"Q=ZK"  
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支票换现金||兑现to cash a cheque F}rPY:  
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清理票款to clear a cheque JFqf;3R  
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保证兑现to certify a cheque 0v"&G<J  
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填写支票数额to fill up a cheque D?+ RJs
  
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支票上划线to cross a cheque bGh0<r7
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开发支票to make out a cheque #cEq_[
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签发支票，开立支票to draw a cheque||to issue a cheque ^)cM&Bxt%  
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透支支票to overdraw a cheque /.Wc
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背书支票to endorse a cheque ^L~ [+|  
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请付票款||清付票款to pay a cheque||to honour a cheque O~Uw&Bq  
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支票退票to dishonour a cheque G(i\'#5+  
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拒付支票to refuse a cheque |,fh)vO  
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拒付支票to stop payment of a cheque S1>Z6  
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提示要求付款to present for payment !`h~`-]O  
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见票即付持票人payable to bearer #8qyg<F  
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支付指定人payable to order {1HB!@%,(  
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已过期||无效out of date||stale bfc.rZ  
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请给出票人R/D||refer to drawer ht$ WF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds D99N#36PU  
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文字与数字不一致words and figures differ [EcV\.  
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支票 :=B[yD!  
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时间已过account closed kOzt"t&  
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更改处应加盖印章alterations require initials z'v9j_\  
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时间已过effects not cleared l+'`BBh*]  
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停止付款payment stopped ^w ]1qjGw  
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支票毁损cheque mutilated SSo~.)J  
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汇款||寄钱to remit||to send money R\i]O  
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寄票供取款||支票支付to send a cheque for payment CiHn;-b;  
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寄款人a remitter yDDghW'\WU  
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收款人a remittee Nt?2USTs-  
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国外汇票foreign Bill (bM)Nd  
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国内汇票inland Bill gizmJ:<  
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跟单汇票documentary bill ktkn2Twa/  
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空头汇票accommodation bill `bBfNI?3d*  
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原始汇票original bill p=#'B*'w  
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改写||换新票据renewed bill OtrXYiKB   
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即期汇票sight bill||bill on demand 7TMDZ*  
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…days after date||…days after date…日后付款 JI{OGr  
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…months after date||…months after date…月后付款 zz+M1n-;o  
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见票后…日付款…days after sight||…days sight ;%3thm7+  
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见票后…月付款…months after sight||…months sight OXa5Jg}=  
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同组票据set of bills l>[QrRXiSN  
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单张汇票sola of exchange||sole of exchange )\:lYI}Wpm  
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远期汇票usance bill||bill at usance K2cpf  
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长期汇票long bill NXV~[  
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短期汇票short bill 1Q2k>q8  
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逾期汇票overdue bill iJynR [7  
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宽限日期days of grace x:&L?eOT  
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电汇telegraphic transfer （T.T） VgC9'"|  
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邮汇postal order||postal note （Am.）||post office order||money order aaa#/OWQ Z  
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本票promissory note （P/N） T\b";+!W  
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押汇负责书||押汇保证书letter of hypothecation .of:#~  
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副保||抵押品||付属担保物collateral security (HX[bG`  
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担保书trust receipt||letter of indemnity aK=3`q  
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承兑||认付acceptance k`J..f9  
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单张承兑general acceptance 5Z>pa`_$2  
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有条件承兑qualified acceptance PAWr1]DI  
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附条件认付conditional acceptance `F`'b)  
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部分认付partial acceptance   ~b<4>"7y.