[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。   f9_Pn'"I  
会计报表statement of account h Ks  
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往来帐目account current \[]BB5)8  
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现在往来帐||存款额current accout )knK'H(  
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销货帐account sales ri3*~?k00  
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共同计算帐项joint account P%w!4v~"  
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未决帐项outstanding account z:O:g?A  
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贷方帐项credit account||creditor account 5``usn/&Kj  
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借方帐项debit account||debtor account 0Iyb}
  
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应付帐||应付未付帐account payable N-p||u  
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应收帐||应收未收帐account receivable # '#@H  
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新交易||新帐new account M6Ik'r"M  
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未决帐||老帐old account lH,/N4r*&  
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现金帐cash account >n&+<06  
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流水帐running account 7;#o?6!7  
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暂记帐||未定帐suspense account /dR:\ffz2  
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过期帐||延滞帐overdue account||pastdue account )Ee`11  
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杂项帐户sundry account g`=Z%{z%  
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详细帐单||明细表detail account Q,o"[ &Gp  
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呆帐bad account YipL_&-  
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会计项目title of account 5.U|CL  
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会计薄||帐薄account-book Y)C!N$=@Q  
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营业报告书||损益计算表account of budiness||business report X_wPuU%  
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借贷细帐||交验帐account rendered Ij7[2V] c  
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明细帐account stated ^#z*   
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与…银行开立一户头to open an account with 6L&_(/{Uw  
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与…银行建立交易to keep account with  bR83N  
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继续记帐to keep account ~d=Y98'xS  
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与…有交易to have an account with OP\m~1  
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作成会计帐||有往来帐项to make out an account with V\r2=ok@y  
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清算||清理债务to make up an account h9l 6AnbJ  
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清洁帐目||与…停止交易to close ones account with ' "]U+aIg  
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结帐to close an account wp>L}!  
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清理未付款to ask an account||to demand an account R b=q #  
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结清差额to balance the account with P?j;&@$^e  
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清算to settle an account||to liquidate an account||to square an account e#z#bz2<  
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审查帐目||监查帐目to audit an account \JIyJ8FleC  
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检查帐目to examine an account w7QYWf'  
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转入A的帐户to charge the amount to As account 5b;~& N4
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以计帐方式付款to pay on account *b\&R%6dR  
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代理某人||为某人on ones account||on account of one #i=k-FA)H  
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为自己计算||独立帐目on ones own account )_SpY\J  
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由某人收益并负风险on ones account and risk||for ones account and risk 0?O$->t  
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由某人负担for ones account||for account of one QVo>Uit   
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按某人指示||列入某人帐户by order and for account of one %#C9E kr  
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列入5月份帐目for May account VE?Aa  
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编入某中帐项下to pass to the account of||to place to the account of o2!wz8  
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寄出清算书to send in an account||to send in render an account 8&3KVd`  
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支票薄cheque book z! :0%qu  
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支票陈票人cheque drawer a9NIK/9  
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持票人cheque holder R]3j6
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不记名支票cheque to bearer||bearer cheque h s_x @6  
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记名支票||认人支票cheque to order 3!{Tw6A8(  
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到期支票antedated cheque } 42Hhu7j  
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未到期支票postdated cheque #x`K

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保付支票certified cheque ?TJ4L/"(k6  
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未获兑现支票，退票returned cheque E\TWPV'/  
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横线支票crossed cheque W]XM<# ^^  
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普通横线general crossing {Qc,Nl [?  
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特别横线special crossing bR,E
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空白支票blank cheque =CO)
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失效支票，过期支票stale cheque !& :
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普通支票open cheque qM+Ai*q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9HEqB0|ZRu  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 
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支票换现金||兑现to cash a cheque Wp+lI1t  
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清理票款to clear a cheque S=lCzL;j"  
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保证兑现to certify a cheque ~@*q8lC  
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填写支票数额to fill up a cheque jSM`bE+"  
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支票上划线to cross a cheque mdyl;e{0  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque ;?@Rq"*  
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透支支票to overdraw a cheque |bSAn*6b  
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背书支票to endorse a cheque >yLDU_P)  
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请付票款||清付票款to pay a cheque||to honour a cheque EtPB_!  +  
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支票退票to dishonour a cheque Og1\6Q  
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拒付支票to refuse a cheque Ye4 &4t  
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拒付支票to stop payment of a cheque ME]7e^  
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提示要求付款to present for payment w5s&Ws  
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见票即付持票人payable to bearer ) ?kbHm  
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支付指定人payable to order CdCY#$Z  
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已过期||无效out of date||stale h(}#s1Fzq  
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请给出票人R/D||refer to drawer :.l\lj0Yf  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5N6R%2,A  
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文字与数字不一致words and figures differ ;sf'"UnL  
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支票 7KRNTnd  
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时间已过account closed H3d|eO4+W  
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更改处应加盖印章alterations require initials \!uf*=d  
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时间已过effects not cleared iK'A m.o+  
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停止付款payment stopped j9RpYz  
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支票毁损cheque mutilated q4"^G:  
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汇款||寄钱to remit||to send money 436SIh  
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寄票供取款||支票支付to send a cheque for payment I]m&h!  
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寄款人a remitter aM8z_j!!u  
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收款人a remittee Xa>c]j  
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国外汇票foreign Bill Uf[Gs/!NV  
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国内汇票inland Bill AucX4J<  
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跟单汇票documentary bill Y3hudjhLl  
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空头汇票accommodation bill IifH=%2Y  
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原始汇票original bill  bqR0./V  
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改写||换新票据renewed bill D4GXZX8K  
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即期汇票sight bill||bill on demand kca  Y  
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…days after date||…days after date…日后付款 v|>'m#Ln2  
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…months after date||…months after date…月后付款 * icxK  
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见票后…日付款…days after sight||…days sight LZ~$=<  
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见票后…月付款…months after sight||…months sight >E(
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同组票据set of bills Sb
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单张汇票sola of exchange||sole of exchange {R.@EFkZ  
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远期汇票usance bill||bill at usance {mV,bg,}~  
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长期汇票long bill E%+1^ L  
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短期汇票short bill ^?tF'l`
 
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逾期汇票overdue bill /ZK
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宽限日期days of grace L$FLQyDR  
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电汇telegraphic transfer （T.T） '4qi^$|\  
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邮汇postal order||postal note （Am.）||post office order||money order hzc2c.gcF  
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本票promissory note （P/N） 8f|  
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押汇负责书||押汇保证书letter of hypothecation D|n`9yv a  
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副保||抵押品||付属担保物collateral security "ND 7,rQ  
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担保书trust receipt||letter of indemnity mOyBSOad4  
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承兑||认付acceptance 8<6;X7<-  
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单张承兑general acceptance Z%MP:@z  
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有条件承兑qualified acceptance qMz0R\4   
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附条件认付conditional acceptance 1< ;<?  
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部分认付partial acceptance   >t O(S