[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。   $<e .]`R  
会计报表statement of account #&KE_n  
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往来帐目account current o? "@9O?  
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现在往来帐||存款额current accout S,v>*AF  
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销货帐account sales V="f)'S$  
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共同计算帐项joint account '^3pF2lIw  
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未决帐项outstanding account f|1FqL+T]  

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贷方帐项credit account||creditor account >M85xj
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借方帐项debit account||debtor account }U1shG[  
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应付帐||应付未付帐account payable "E!p1  
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应收帐||应收未收帐account receivable o;I86dI6C  
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新交易||新帐new account `&7
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未决帐||老帐old account r T$g^  
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现金帐cash account w*@Z-'(j  
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流水帐running account vB4qJ{f  
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暂记帐||未定帐suspense account rVmO/Y#Hx$  
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过期帐||延滞帐overdue account||pastdue account 5|z[%x~f  
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杂项帐户sundry account K2v
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详细帐单||明细表detail account g; @PEZk1  
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呆帐bad account JD lIf  
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会计项目title of account X/"H+l  
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会计薄||帐薄account-book 2V 'Tt3  
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营业报告书||损益计算表account of budiness||business report _bsfM;u.%  
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借贷细帐||交验帐account rendered cMAfW3j: ;  
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明细帐account stated I}x*AM 7+  
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与…银行开立一户头to open an account with CPG %*E*  
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与…银行建立交易to keep account with =?hlgQ  
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继续记帐to keep account @hv] [(<  
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与…有交易to have an account with 7[\B{N9&W  

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作成会计帐||有往来帐项to make out an account with h&{pMmS3
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清算||清理债务to make up an account M?o`tWLhF  
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清洁帐目||与…停止交易to close ones account with ) AIZE?oX  
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结帐to close an account
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清理未付款to ask an account||to demand an account LY MfoXp  
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结清差额to balance the account with <tNx*ce5  
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清算to settle an account||to liquidate an account||to square an account aSj$62G"  
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审查帐目||监查帐目to audit an account ~kL":C>2  
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检查帐目to examine an account -4;u|0_  
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转入A的帐户to charge the amount to As account lL
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以计帐方式付款to pay on account Y#G '[N>  
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代理某人||为某人on ones account||on account of one OG.`\G|  
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为自己计算||独立帐目on ones own account hZy"@y3Yq  
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由某人收益并负风险on ones account and risk||for ones account and risk ?#W>^Z a=  
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由某人负担for ones account||for account of one ]fR 3f  
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按某人指示||列入某人帐户by order and for account of one 1{A4_/R
 
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列入5月份帐目for May account )/BKN`,  
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编入某中帐项下to pass to the account of||to place to the account of wc;5tb#  
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寄出清算书to send in an account||to send in render an account <-
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支票薄cheque book Bq'hk<ns[  
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支票陈票人cheque drawer t]Vw`z%G  
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持票人cheque holder ^b&aDm~(7  
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不记名支票cheque to bearer||bearer cheque F7mzBrz  
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记名支票||认人支票cheque to order a-hF/~84S:  
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到期支票antedated cheque U,)+wZJ  
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未到期支票postdated cheque D`Fl*Wc4H  
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保付支票certified cheque N@*v'MEko%  
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未获兑现支票，退票returned cheque +i{&"o4}  
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横线支票crossed cheque DLf6D |"  
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普通横线general crossing C#;}U51:t  
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特别横线special crossing ar R)]gk 7  
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空白支票blank cheque c!E+&5|n  
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失效支票，过期支票stale cheque ; *r5 d+]  
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普通支票open cheque kx*=1AfU+Y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount rC$ckug  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (hs [B4nV  
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支票换现金||兑现to cash a cheque nu|;(ly  
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清理票款to clear a cheque Sycs u_je  
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保证兑现to certify a cheque vSX71  
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填写支票数额to fill up a cheque #iJ+}EW _  
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支票上划线to cross a cheque #0zMPh /U}  
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开发支票to make out a cheque DfXXN  
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签发支票，开立支票to draw a cheque||to issue a cheque t6W$t  
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透支支票to overdraw a cheque @rB!47!  
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背书支票to endorse a cheque "u@)   
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请付票款||清付票款to pay a cheque||to honour a cheque )S]4 Kt_  
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支票退票to dishonour a cheque IV]s!  
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拒付支票to refuse a cheque XT~!dq5  
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拒付支票to stop payment of a cheque K; ,2ag  
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提示要求付款to present for payment ckY,6e"6  
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见票即付持票人payable to bearer cOkjeHs 5  
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支付指定人payable to order )FVW/{NF@q  
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已过期||无效out of date||stale d}#G~O+y3v  
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请给出票人R/D||refer to drawer XMzL\Edo
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds G$FNofQx  
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文字与数字不一致words and figures differ vF,\{sgW  
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支票 OJ0Dw*K<  
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时间已过account closed H= Sy.  
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更改处应加盖印章alterations require initials N]qX^RSb  
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时间已过effects not cleared Rf7*Ut wVr  
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停止付款payment stopped PW a!7n#A  

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支票毁损cheque mutilated 'uAH, .B  
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汇款||寄钱to remit||to send money eLC}h %  
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寄票供取款||支票支付to send a cheque for payment V *2=S  
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寄款人a remitter u Yk4qorA  
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收款人a remittee 5|zISK%zHS  
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国外汇票foreign Bill {UX[SAQ  
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国内汇票inland Bill i7^_y3dG  
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跟单汇票documentary bill H
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空头汇票accommodation bill jtWI@04o09  
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原始汇票original bill neC]\B[Xm  
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改写||换新票据renewed bill <{\U
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即期汇票sight bill||bill on demand v5i?4?-Z  
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…days after date||…days after date…日后付款 ?&Y3Fr)%  
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…months after date||…months after date…月后付款 w}Q|*!?_  
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见票后…日付款…days after sight||…days sight h[d| y_)f  

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见票后…月付款…months after sight||…months sight 7Kx3G{5ja  
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同组票据set of bills (tGK~!cAv  
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单张汇票sola of exchange||sole of exchange k|l"Rh<\~  
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远期汇票usance bill||bill at usance _nRY5YnL4P  
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长期汇票long bill BzH7E[R49  
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短期汇票short bill ,2? "W8,  
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逾期汇票overdue bill Qwx}e\=  
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宽限日期days of grace 9&}qie,  
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电汇telegraphic transfer （T.T） +7+ VbsFG  
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邮汇postal order||postal note （Am.）||post office order||money order 'rf='Y  
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本票promissory note （P/N） f7OfN#I  
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押汇负责书||押汇保证书letter of hypothecation ~PuPY:"  
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副保||抵押品||付属担保物collateral security A@'):V8_%C  
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担保书trust receipt||letter of indemnity Re<X~j5]  
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承兑||认付acceptance $.
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单张承兑general acceptance 1t!Mg{&e[x  
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有条件承兑qualified acceptance D (qT$#  
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附条件认付conditional acceptance 94nvh:n  
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部分认付partial acceptance   pJ_Z[}d)c