[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。   qEpBzQ&gX6  
会计报表statement of account "Vh(%N`6  
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往来帐目account current =SdWU}xn2  
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现在往来帐||存款额current accout s.~SV"  
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销货帐account sales GZ e )QH  
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共同计算帐项joint account 7%<jZ =  
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未决帐项outstanding account WX[ycm8  
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贷方帐项credit account||creditor account tY#^3ac  
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借方帐项debit account||debtor account c1/x,1LnMf  
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应付帐||应付未付帐account payable p<jr&zVEc>  
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应收帐||应收未收帐account receivable 1
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新交易||新帐new account bcYz?o
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未决帐||老帐old account fP|\1Y?CS  
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现金帐cash account a$GKrc,z  
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流水帐running account @^e@.)  
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暂记帐||未定帐suspense account tFwlx3  
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过期帐||延滞帐overdue account||pastdue account |?>h$'  
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杂项帐户sundry account }FX Rp=s  
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详细帐单||明细表detail account R<=t{vTJ5  
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呆帐bad account 8`2K=`]ES+  
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会计项目title of account UU/|s>F  
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会计薄||帐薄account-book 4Z] 35*  
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营业报告书||损益计算表account of budiness||business report m5Kx}H~  
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借贷细帐||交验帐account rendered U4gwxK  
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明细帐account stated RHbw
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与…银行开立一户头to open an account with In&vh9Lw  
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与…银行建立交易to keep account with ;^]A
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继续记帐to keep account @{u c  
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与…有交易to have an account with L ]c9
 
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作成会计帐||有往来帐项to make out an account with RZA\-?cO)  
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清算||清理债务to make up an account QEa=!O  

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清洁帐目||与…停止交易to close ones account with '.,.F0{x  
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结帐to close an account L0tK
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清理未付款to ask an account||to demand an account #Ca's'j&f  
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结清差额to balance the account with rJp6d:M  
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清算to settle an account||to liquidate an account||to square an account +Q31K7Gr  
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审查帐目||监查帐目to audit an account yX3H&F
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检查帐目to examine an account U^BXCu1km  
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转入A的帐户to charge the amount to As account g4aX  
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以计帐方式付款to pay on account h^kNM8  
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代理某人||为某人on ones account||on account of one a<jE25t  
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为自己计算||独立帐目on ones own account jI`To%^Y  
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由某人收益并负风险on ones account and risk||for ones account and risk f \_!N "HW  
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由某人负担for ones account||for account of one 2vdQ&H4  
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按某人指示||列入某人帐户by order and for account of one W$Q)aA7  
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列入5月份帐目for May account @ *O{*2  
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编入某中帐项下to pass to the account of||to place to the account of <Z:8~:@  
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寄出清算书to send in an account||to send in render an account @23R
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支票薄cheque book fZV8
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支票陈票人cheque drawer [mf7>M`p]@  

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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque 2^^'t6@  
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记名支票||认人支票cheque to order *0&4mi8  
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到期支票antedated cheque 2c"N-c&A  
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未到期支票postdated cheque ?zhI=1ED%  
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保付支票certified cheque RQo$iISwy  
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未获兑现支票，退票returned cheque UVT
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横线支票crossed cheque zM_
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普通横线general crossing 1!>bhH}{D  
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特别横线special crossing nszpG1U:  
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空白支票blank cheque &Rt+LN0qB0  
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失效支票，过期支票stale cheque &*(n<5wt  
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普通支票open cheque rPiiC/T.`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |u^)RB  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges tr}KPdE  
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支票换现金||兑现to cash a cheque Hi]vHG(  
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清理票款to clear a cheque ltNuLZ  
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保证兑现to certify a cheque v$t {o{3  
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填写支票数额to fill up a cheque a4yOe*Ak,F  
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支票上划线to cross a cheque S#P+B*v  
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开发支票to make out a cheque IgLVn<5n  
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签发支票，开立支票to draw a cheque||to issue a cheque `!zQ  
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透支支票to overdraw a cheque ktN%!Mh\  
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背书支票to endorse a cheque T48BRVX-F  
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请付票款||清付票款to pay a cheque||to honour a cheque /CIx$G  
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支票退票to dishonour a cheque *f{ 7  
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拒付支票to refuse a cheque y*w"J3|29  
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拒付支票to stop payment of a cheque  T&]Na  
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提示要求付款to present for payment gRHtgR)T3  
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见票即付持票人payable to bearer RZ*<n$#6  
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支付指定人payable to order S,XKW(5  

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已过期||无效out of date||stale )u<eO FI+  
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请给出票人R/D||refer to drawer TopH E  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -U7,k\g  
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文字与数字不一致words and figures differ X6'H`E[  
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支票 C\OECVT  
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时间已过account closed B@"J]S  
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停止付款payment stopped oPsK:GC`U  
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支票毁损cheque mutilated e?P%wqB  
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汇款||寄钱to remit||to send money 6A?8t m/0  
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寄票供取款||支票支付to send a cheque for payment xG1?F_ ]  
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寄款人a remitter 0<Q*7aY  
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收款人a remittee `;cz;"  
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国外汇票foreign Bill %J!NL0x_  
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国内汇票inland Bill , D"]y~~I5  
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跟单汇票documentary bill Oyan9~  
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空头汇票accommodation bill ?oKL&I@  
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原始汇票original bill :j,}{)5=  
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改写||换新票据renewed bill ,H{={aln  
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即期汇票sight bill||bill on demand Z0\Iyc G  
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…days after date||…days after date…日后付款 CA*~2|  
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…months after date||…months after date…月后付款 YlKFw|=  
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见票后…日付款…days after sight||…days sight [.-a$J[4+F  
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见票后…月付款…months after sight||…months sight ArXl=s';s4  
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同组票据set of bills Yqj+hC6>,  
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单张汇票sola of exchange||sole of exchange >rf5)Y~f  

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远期汇票usance bill||bill at usance ch })ivFP[  
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长期汇票long bill |GuEGmR  
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短期汇票short bill vr4S9`,  
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逾期汇票overdue bill XTo8,'UaP  
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宽限日期days of grace >S.91!x  
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电汇telegraphic transfer （T.T） /80YZ   
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邮汇postal order||postal note （Am.）||post office order||money order [@2s&
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本票promissory note （P/N） |M E{gy`5  
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押汇负责书||押汇保证书letter of hypothecation 3cT hu43c  
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副保||抵押品||付属担保物collateral security ^:z7E1~  
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担保书trust receipt||letter of indemnity bn-=f b(  
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承兑||认付acceptance ,q</@}.\wN  
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单张承兑general acceptance $1e pf  
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有条件承兑qualified acceptance j^I!6j=ZX  
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附条件认付conditional acceptance P` ]ps?l  
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部分认付partial acceptance   $5L(gn[