[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。   )dgooq  
会计报表statement of account K9(Su`zr  
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往来帐目account current HQOz   
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现在往来帐||存款额current accout };= 44E'7  
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销货帐account sales )HN,Az"  
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共同计算帐项joint account ,B=;NKo  
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未决帐项outstanding account
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贷方帐项credit account||creditor account sC=fXCGW\p  
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借方帐项debit account||debtor account i!jR>+  
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应付帐||应付未付帐account payable *75?%l  
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应收帐||应收未收帐account receivable 9(PQ7}  
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新交易||新帐new account 8=#J:LeXj  
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未决帐||老帐old account F
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现金帐cash account Y^Olcz  
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流水帐running account =h4* ^NJ  
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暂记帐||未定帐suspense account HktvUJ(Ii  
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过期帐||延滞帐overdue account||pastdue account Fj`6v"h  
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杂项帐户sundry account xt%-<%s%f  
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详细帐单||明细表detail account g?'4G$M  
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呆帐bad account jORU+g  
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会计项目title of account w+P
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会计薄||帐薄account-book C>d_a;pX  
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营业报告书||损益计算表account of budiness||business report `Ns$HV  
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借贷细帐||交验帐account rendered hcvWf\4'#q  
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明细帐account stated p nS{W \Q  
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与…银行开立一户头to open an account with m"{D}(TA  
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与…银行建立交易to keep account with l .8@F  
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继续记帐to keep account vI< n~FHt  
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与…有交易to have an account with ]]\\Y|0  
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作成会计帐||有往来帐项to make out an account with [NE:$@  
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清算||清理债务to make up an account GA,6G [E  
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清洁帐目||与…停止交易to close ones account with ?mdgY1  
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结帐to close an account p`@7hf|hm  
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清理未付款to ask an account||to demand an account /Ulv/Thl  
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结清差额to balance the account with ).[Mnt/Ft  
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清算to settle an account||to liquidate an account||to square an account oe<9CK:?>  
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审查帐目||监查帐目to audit an account  jpcbW  
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检查帐目to examine an account 1'c  
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转入A的帐户to charge the amount to As account 3urL*Fw,  
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以计帐方式付款to pay on account 0/7y&-/(  
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代理某人||为某人on ones account||on account of one 5$kv,%ah  
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为自己计算||独立帐目on ones own account [D[&aA  
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由某人收益并负风险on ones account and risk||for ones account and risk A#:5b5R  
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由某人负担for ones account||for account of one m K!73<
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按某人指示||列入某人帐户by order and for account of one ?W l=F/  
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列入5月份帐目for May account J&%d(EJM  
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编入某中帐项下to pass to the account of||to place to the account of +9S_H(  
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寄出清算书to send in an account||to send in render an account qT( 3M9!  
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支票薄cheque book jOuz-1x,&  
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支票陈票人cheque drawer TCW[;d  
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持票人cheque holder :Oz! M&Ov  
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不记名支票cheque to bearer||bearer cheque wO6`Ap t1:  
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记名支票||认人支票cheque to order &5fM8Opkd  
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到期支票antedated cheque =Z ^=
 
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未到期支票postdated cheque p9*
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保付支票certified cheque =i
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未获兑现支票，退票returned cheque <&3qFK*9r  
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横线支票crossed cheque Yc+0OBH[  
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普通横线general crossing Rg! [ic !  
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特别横线special crossing $_,?SXM  
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空白支票blank cheque Bor_Kib  
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失效支票，过期支票stale cheque J[fjl6p  
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普通支票open cheque PE1F3u>O  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount l%h0x*?$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges aaf\%~  
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支票换现金||兑现to cash a cheque )+2GF0%  
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清理票款to clear a cheque FJl#NOp&  
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保证兑现to certify a cheque " SkTVqm  
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填写支票数额to fill up a cheque Q/rOIHiI  
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支票上划线to cross a cheque _W]qV2j  
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开发支票to make out a cheque Uu xbN-u  
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签发支票，开立支票to draw a cheque||to issue a cheque o9-b!I2  
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透支支票to overdraw a cheque tW;?4}JR  
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背书支票to endorse a cheque =E@wi?  
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请付票款||清付票款to pay a cheque||to honour a cheque BG!;9Z{u  
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支票退票to dishonour a cheque )3g7dtq}  
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拒付支票to refuse a cheque BH _y0[y  
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拒付支票to stop payment of a cheque ` C 'WSr  
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提示要求付款to present for payment (as'(+B  
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见票即付持票人payable to bearer [9S\3&yoh  
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支付指定人payable to order 5fi6>>  
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已过期||无效out of date||stale pjr,X+6o  
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请给出票人R/D||refer to drawer O)C y4[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds | ZBv;BW  
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文字与数字不一致words and figures differ Ro :/J  

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支票 Q`ERI5b6  
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时间已过account closed +T:F :X`  
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更改处应加盖印章alterations require initials J1DX}h]  
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时间已过effects not cleared q:N"mp<%  
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停止付款payment stopped Ho[Kxe[c  
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支票毁损cheque mutilated [?uiM^&  
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汇款||寄钱to remit||to send money 9ui_/[
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寄票供取款||支票支付to send a cheque for payment xZAc~~9tD  
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寄款人a remitter HRO:U%  
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收款人a remittee |@KW~YlE  
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国外汇票foreign Bill x5\C MWW  
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国内汇票inland Bill 5Mm><"0  
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跟单汇票documentary bill @,0W(  
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空头汇票accommodation bill _jt>%v4}4  
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原始汇票original bill 71`)@y,Z,  
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改写||换新票据renewed bill q_PxmPE@3v  
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即期汇票sight bill||bill on demand z0[_5Cm/  
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…days after date||…days after date…日后付款 .B xv|dji  
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…months after date||…months after date…月后付款 . 7WNd/WG  
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见票后…日付款…days after sight||…days sight V<&x+? >S  
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见票后…月付款…months after sight||…months sight =+
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同组票据set of bills KLVkPix;$  
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单张汇票sola of exchange||sole of exchange z8v]Kt&  
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远期汇票usance bill||bill at usance 6lW\-h`NG  
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长期汇票long bill HLMcOuj  
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短期汇票short bill M*XAyo4fI  
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逾期汇票overdue bill k:1p:&*m  
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宽限日期days of grace +fh@m h0[  
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电汇telegraphic transfer （T.T） ~SKV%  
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邮汇postal order||postal note （Am.）||post office order||money order ..FEyf  
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本票promissory note （P/N） AkMP)\Q  
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押汇负责书||押汇保证书letter of hypothecation Ez()W,6]g  
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副保||抵押品||付属担保物collateral security )P13AfK  

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担保书trust receipt||letter of indemnity G_ -8*.  
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承兑||认付acceptance 9w)W|9  
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单张承兑general acceptance e4h9rF{Cxn  
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有条件承兑qualified acceptance 1hTE^\W  
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附条件认付conditional acceptance U ;% cp  
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部分认付partial acceptance   !B*l'OJw