[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。  
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会计报表statement of account gmTBT#{6yH  
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往来帐目account current Pms@!yce  
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现在往来帐||存款额current accout r4.6W[|d  
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销货帐account sales  a+h$u  
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共同计算帐项joint account CjdM*#9lW  
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未决帐项outstanding account nx9PNl@?V  
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贷方帐项credit account||creditor account *miG<  
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借方帐项debit account||debtor account OY*y<>  
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应付帐||应付未付帐account payable :cpj{v;s  
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应收帐||应收未收帐account receivable dQX-s=XJ   
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新交易||新帐new account !E
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未决帐||老帐old account .=y=Fv6X  
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现金帐cash account 5hs_k[q  
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流水帐running account NP>v@jO  
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暂记帐||未定帐suspense account 8)B {x[?|  
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过期帐||延滞帐overdue account||pastdue account (6%T~|a  
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杂项帐户sundry account *oO%+6nL  
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详细帐单||明细表detail account \Y


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呆帐bad account g4W
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会计项目title of account 01Ja
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会计薄||帐薄account-book l&& i`  
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营业报告书||损益计算表account of budiness||business report T*p7[}#  
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借贷细帐||交验帐account rendered YB*)&@yx  
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明细帐account stated k_g@4x1y*  
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与…银行开立一户头to open an account with 74_?@Z(  
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与…银行建立交易to keep account with 9G6)ja?W  
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继续记帐to keep account NK-}[!f  
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与…有交易to have an account with i7RK*{  
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作成会计帐||有往来帐项to make out an account with =K@LEZZ'/<  
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清算||清理债务to make up an account <B%wq>4S  
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清洁帐目||与…停止交易to close ones account with eg~ Dm>Es  
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结帐to close an account >MJ%6A>  
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清理未付款to ask an account||to demand an account /A5=L<T6F  
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结清差额to balance the account with  6cg,L:j#  
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清算to settle an account||to liquidate an account||to square an account 8V(~u^!%_  
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审查帐目||监查帐目to audit an account [6@bsXiw  
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检查帐目to examine an account pg!m
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转入A的帐户to charge the amount to As account Q3r]T.].h  
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以计帐方式付款to pay on account %AV3eqghCg  
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代理某人||为某人on ones account||on account of one HJr*\%D}1  
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为自己计算||独立帐目on ones own account qHrIs-NR  
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由某人收益并负风险on ones account and risk||for ones account and risk <-d-. 8  
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由某人负担for ones account||for account of one i(u zb<  
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按某人指示||列入某人帐户by order and for account of one M/[9ZgDc  
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列入5月份帐目for May account !/F-EJOH6C  
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编入某中帐项下to pass to the account of||to place to the account of $~EY:  
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寄出清算书to send in an account||to send in render an account }Ny~.EV5^  
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支票薄cheque book I#yd/d5^  
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支票陈票人cheque drawer |qk%UN<  
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持票人cheque holder .Vq_O u  
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不记名支票cheque to bearer||bearer cheque I8hmn@ce  
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记名支票||认人支票cheque to order 8j%lM/ v  
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到期支票antedated cheque gtP;Qw'  
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未到期支票postdated cheque 7W#9
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保付支票certified cheque F9SIC7}uH  
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未获兑现支票，退票returned cheque 4fzM%ku  
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横线支票crossed cheque Y-,1&$&
 
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普通横线general crossing tU
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特别横线special crossing \oGZM0j  
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空白支票blank cheque f&>Q6 {*]  
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失效支票，过期支票stale cheque \bb,gRfP  
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普通支票open cheque S,v9\wN.  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #PmF@ CHR  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges an<tupi[E  
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支票换现金||兑现to cash a cheque M|`%4vk>  
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清理票款to clear a cheque )f'cy@b  
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保证兑现to certify a cheque  PxK  
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填写支票数额to fill up a cheque obX|8hTL%  
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支票上划线to cross a cheque +]|J  
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开发支票to make out a cheque lTdYPqMi  
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签发支票，开立支票to draw a cheque||to issue a cheque "Rs^0iT7>  

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透支支票to overdraw a cheque 1p9f& w  
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背书支票to endorse a cheque 35jP</  
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请付票款||清付票款to pay a cheque||to honour a cheque UXa3>q>  
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支票退票to dishonour a cheque ;Cyt2]F  
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拒付支票to refuse a cheque /k}vm3  
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拒付支票to stop payment of a cheque XRj<2U5  
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提示要求付款to present for payment aCFO]  
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见票即付持票人payable to bearer 4( ^Ht  
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支付指定人payable to order ,uEWnZ"4  
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已过期||无效out of date||stale 9)T;.O  
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请给出票人R/D||refer to drawer Suk RJvi  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &kRkOjuk  
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文字与数字不一致words and figures differ +@AN+!(  
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支票 LYkW2h`JQ  
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时间已过account closed #U(dleT8  
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更改处应加盖印章alterations require initials ft4J.oT  
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时间已过effects not cleared 5A Vo#}&\  
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停止付款payment stopped TJp(  
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支票毁损cheque mutilated ,X)0+DNsq  
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汇款||寄钱to remit||to send money &M*&oi (  
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寄票供取款||支票支付to send a cheque for payment |k{?\(h;  
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寄款人a remitter ABSAle  
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收款人a remittee SVpvx`&kT  
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国外汇票foreign Bill 89Svx5S  
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国内汇票inland Bill
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跟单汇票documentary bill 'sn%+oN  
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空头汇票accommodation bill DzkE*vR  
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原始汇票original bill )**k3u t4  
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改写||换新票据renewed bill ? }|;ai  
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即期汇票sight bill||bill on demand 7]_UZ)u  
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…days after date||…days after date…日后付款 JUok@6  
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…months after date||…months after date…月后付款 !bFa\6]q  
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见票后…日付款…days after sight||…days sight T {a%:=`  
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见票后…月付款…months after sight||…months sight -@b&qi7&S  
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同组票据set of bills +V4BJ/H  
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单张汇票sola of exchange||sole of exchange >P/kb fPA  

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远期汇票usance bill||bill at usance ?u` ?_us  
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长期汇票long bill Nc F  
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短期汇票short bill TKvUBy  
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逾期汇票overdue bill Mcj4GjV6:"  
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宽限日期days of grace 2x{@19w)C  
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电汇telegraphic transfer （T.T） Bs =V-0  
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邮汇postal order||postal note （Am.）||post office order||money order E)3B)(@&P  
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本票promissory note （P/N） l<<0:
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押汇负责书||押汇保证书letter of hypothecation 5Qd |R  
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副保||抵押品||付属担保物collateral security ji?0;2Y  
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担保书trust receipt||letter of indemnity B)O=wx  
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承兑||认付acceptance e &^BPzg  
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单张承兑general acceptance A^q= :ofQ  
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有条件承兑qualified acceptance >F8&wh'BjY  
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附条件认付conditional acceptance Wv_5sPqLW  
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部分认付partial acceptance   )&1yt4 x6%