[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。   L:mE)Xq2  
会计报表statement of account Kb;Pd!Q  
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往来帐目account current :oC;.u<*8  
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现在往来帐||存款额current accout %6^nb'l'C  
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销货帐account sales
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共同计算帐项joint account l,(:~KH|  
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未决帐项outstanding account +/kOUz/]  
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贷方帐项credit account||creditor account Q8QB{*4  
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借方帐项debit account||debtor account Rbr:Q]zGN  
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应付帐||应付未付帐account payable QJi H^KY6  
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应收帐||应收未收帐account receivable jOGiT|A  
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新交易||新帐new account vfx{:3fO  
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未决帐||老帐old account q+<,FdG  
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现金帐cash account @icw:68  
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流水帐running account eLXL5&}`fh  
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暂记帐||未定帐suspense account WJa7  
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过期帐||延滞帐overdue account||pastdue account 7F~gA74h  
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杂项帐户sundry account wmXI8'~F&  
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详细帐单||明细表detail account ~OxFgKn23&  
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呆帐bad account bT T>  
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会计项目title of account .v'`TD).6  
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会计薄||帐薄account-book a&)!zhVP  

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营业报告书||损益计算表account of budiness||business report Fi;OZ>
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借贷细帐||交验帐account rendered ~[
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明细帐account stated (RG "2I3  
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与…银行开立一户头to open an account with D Y4!RjJ47  
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与…银行建立交易to keep account with g&EK^q  
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继续记帐to keep account "_dg$j`Y&&  
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与…有交易to have an account with j&a\ K}U!  
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作成会计帐||有往来帐项to make out an account with JXq!v:w6  
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清算||清理债务to make up an account +S-60EN *A  

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清洁帐目||与…停止交易to close ones account with YX)Rs Vf  
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结帐to close an account }' Y)"8AIA  
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清理未付款to ask an account||to demand an account FkuD Gg~a  
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结清差额to balance the account with ` V [4  
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清算to settle an account||to liquidate an account||to square an account _(8#  
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审查帐目||监查帐目to audit an account x0ipk}  
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检查帐目to examine an account cHT\sJo`l  
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转入A的帐户to charge the amount to As account 9*K-d'm  
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以计帐方式付款to pay on account }[UH1+`L  
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代理某人||为某人on ones account||on account of one U!c+i#:t  
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为自己计算||独立帐目on ones own account Shy.:XI  
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由某人收益并负风险on ones account and risk||for ones account and risk Q(yg bT  
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由某人负担for ones account||for account of one "j?xgV
 

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按某人指示||列入某人帐户by order and for account of one fS|e{!iI"  
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列入5月份帐目for May account | zP~/  
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编入某中帐项下to pass to the account of||to place to the account of \I4Uj.'>\  
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寄出清算书to send in an account||to send in render an account _eBNbO_J  
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支票薄cheque book DO*6gzW  
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支票陈票人cheque drawer PyHL`PZZ  
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持票人cheque holder C\BKdx5;  
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不记名支票cheque to bearer||bearer cheque Zj ` ;IYFG  
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记名支票||认人支票cheque to order )c9Xp:  
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到期支票antedated cheque _1$
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未到期支票postdated cheque 4K`b?{){+a  
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保付支票certified cheque b|kL*{;
  
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未获兑现支票，退票returned cheque -:45Q{u/  
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横线支票crossed cheque \21Gg%W5AE  
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普通横线general crossing FdEUZ[IT`{  
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特别横线special crossing z`\KQx  
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空白支票blank cheque yn(bW\  
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失效支票，过期支票stale cheque +s`cXTlFrk  
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普通支票open cheque ,v=pp;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *a{WJbau]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges r5(efTgAd+  

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支票换现金||兑现to cash a cheque j:2F97  
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清理票款to clear a cheque %hH> %  
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保证兑现to certify a cheque "K+EZ%~<  
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填写支票数额to fill up a cheque ; /+U.I%z  
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支票上划线to cross a cheque 7+X~i@#rU  
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开发支票to make out a cheque GWWaH+F[h  
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签发支票，开立支票to draw a cheque||to issue a cheque PQh s^D  
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透支支票to overdraw a cheque fl2XI=[v4  
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背书支票to endorse a cheque ?Drq!?3PDc  
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请付票款||清付票款to pay a cheque||to honour a cheque |z:4T%ES  
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支票退票to dishonour a cheque nf1 `)tXG  
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拒付支票to refuse a cheque _)~VKA]""  
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拒付支票to stop payment of a cheque R-1M D  
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提示要求付款to present for payment K(d+t\ca  
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见票即付持票人payable to bearer rzLW@k  
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支付指定人payable to order qc\D=3#Yp  
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已过期||无效out of date||stale K4YD}[  
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请给出票人R/D||refer to drawer !@N?0@$/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >!a- "  
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文字与数字不一致words and figures differ ?2dI8bG  
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支票 ,c{ckm  
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时间已过account closed y)CvlI  
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更改处应加盖印章alterations require initials U,;796h  
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时间已过effects not cleared OH
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停止付款payment stopped m|c[C\)By  
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支票毁损cheque mutilated )Se$N6u-  
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汇款||寄钱to remit||to send money o.0tD  
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寄票供取款||支票支付to send a cheque for payment L/C~l3  
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寄款人a remitter tO:JB&vO2  
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收款人a remittee 62zu;p9m  
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国外汇票foreign Bill
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国内汇票inland Bill >L2_k'uE+;  
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跟单汇票documentary bill 1*dN. v:5  
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空头汇票accommodation bill O=RS</01!  
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原始汇票original bill 6` TwP\!$/  
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改写||换新票据renewed bill gI;"PkN  
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即期汇票sight bill||bill on demand Rq5'=L  
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…days after date||…days after date…日后付款 {&IB[Y6  
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…months after date||…months after date…月后付款 Nbd4>
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见票后…日付款…days after sight||…days sight ^rVHaI  

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见票后…月付款…months after sight||…months sight Ul_Zn  
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同组票据set of bills .))jR:{3  
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单张汇票sola of exchange||sole of exchange Q
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远期汇票usance bill||bill at usance @-dGZ5  
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长期汇票long bill ;^xM" {G8  
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短期汇票short bill ):G%o  
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逾期汇票overdue bill ~-A"j\gi"  
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宽限日期days of grace =Q(J!f  
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电汇telegraphic transfer （T.T） /Yy)=~t{  
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邮汇postal order||postal note （Am.）||post office order||money order  W94:%  
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本票promissory note （P/N） -H6[{WVW!  
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押汇负责书||押汇保证书letter of hypothecation xkDK5&V  
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副保||抵押品||付属担保物collateral security v=@y7P1  
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担保书trust receipt||letter of indemnity ^yPZ$Q  
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承兑||认付acceptance jXeE]A"  
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单张承兑general acceptance *,Bm:F<m  
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有条件承兑qualified acceptance c7r(&h  
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附条件认付conditional acceptance Ts !g=
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部分认付partial acceptance   tG$O [f@U6