[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。   ka6E s~  
会计报表statement of account ?U+hse3e~  
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往来帐目account current iD* Hh-  
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现在往来帐||存款额current accout &>]U c%JK  
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销货帐account sales V:>r6  
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共同计算帐项joint account ]tf`[bINP  
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未决帐项outstanding account ;S \s&.u  
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贷方帐项credit account||creditor account QkC*om'/!  
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借方帐项debit account||debtor account ~T
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应付帐||应付未付帐account payable 1Y*k"[?dW  
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应收帐||应收未收帐account receivable G;flj}z  
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新交易||新帐new account =Y81h-  
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未决帐||老帐old account c8YbBdk'  
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现金帐cash account C1e@{>  
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流水帐running account bj}Lxc],  
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暂记帐||未定帐suspense account 38D5vT)n  
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过期帐||延滞帐overdue account||pastdue account P%lD9<jED  
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杂项帐户sundry account `DF49YP"~  
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详细帐单||明细表detail account R%RxF=@  
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呆帐bad account W/bW=.d Jd  
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会计项目title of account H" `'d  
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会计薄||帐薄account-book M%`CzCL u  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered vvv'!\'#  
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明细帐account stated T,
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与…银行开立一户头to open an account with MGm*({%  

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与…银行建立交易to keep account with MSQ^ovph  
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继续记帐to keep account %US&`BT!  
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与…有交易to have an account with dYrgL3'  
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作成会计帐||有往来帐项to make out an account with X6G{. Vh"  
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清算||清理债务to make up an account z9ADF(J?0'  
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清洁帐目||与…停止交易to close ones account with (p%| F`  
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结帐to close an account N x&/p$d  
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清理未付款to ask an account||to demand an account G(a5@9F  
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结清差额to balance the account with 1 jidBzu<  
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清算to settle an account||to liquidate an account||to square an account +-<G(^  
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审查帐目||监查帐目to audit an account *2X~NJCt  
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检查帐目to examine an account T/'z,,Y  
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转入A的帐户to charge the amount to As account Zt!#KSF7%  
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以计帐方式付款to pay on account d%8n  
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代理某人||为某人on ones account||on account of one 'v]0;~\mp>  
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为自己计算||独立帐目on ones own account |_TiF;^  
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由某人收益并负风险on ones account and risk||for ones account and risk TGF$zvd  
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由某人负担for ones account||for account of one U*C^g}iA  
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按某人指示||列入某人帐户by order and for account of one |jiIx5qr  
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列入5月份帐目for May account ircF3P>a?  
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编入某中帐项下to pass to the account of||to place to the account of AmF[#)90P  
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寄出清算书to send in an account||to send in render an account Q6HJ+H-Ub  
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支票薄cheque book B.; qvuM~  
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支票陈票人cheque drawer $+Ze"E  
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持票人cheque holder BY~Tc5  
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不记名支票cheque to bearer||bearer cheque vxmX5.  
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记名支票||认人支票cheque to order X
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到期支票antedated cheque xF[%R{Mn'  
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未到期支票postdated cheque 76!LMNf  
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保付支票certified cheque AXlV
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未获兑现支票，退票returned cheque |,$&jSe  
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横线支票crossed cheque q \@Zf}  
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普通横线general crossing X]=eC6M}:V  
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特别横线special crossing "K(cDVQ  
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空白支票blank cheque ;}E}N:A  
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失效支票，过期支票stale cheque v Z9OJrF  
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普通支票open cheque !`e`4y*N  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ikdj?"+O  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O]tR~a  
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支票换现金||兑现to cash a cheque RxqNgun@  
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清理票款to clear a cheque -*k2:i`  
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保证兑现to certify a cheque kU/MvoV  
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填写支票数额to fill up a cheque )Dz]Pv]H'  
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支票上划线to cross a cheque 1gV?}'jq  
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开发支票to make out a cheque {N}az"T4f  
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签发支票，开立支票to draw a cheque||to issue a cheque JPZp*5c6A  
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透支支票to overdraw a cheque a(vt"MQ_  
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背书支票to endorse a cheque -rU_bnm  
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请付票款||清付票款to pay a cheque||to honour a cheque B<I(t"s  
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支票退票to dishonour a cheque y-26\eY^P  
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拒付支票to refuse a cheque ?7Cm+J  
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拒付支票to stop payment of a cheque c~tl0XU1  
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提示要求付款to present for payment _]*YSeh=  
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见票即付持票人payable to bearer e$s&B!qJ  
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支付指定人payable to order = zmxki  
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已过期||无效out of date||stale \C$e+qb~{  
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请给出票人R/D||refer to drawer kKlNhP(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )ItABl[{
 
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文字与数字不一致words and figures differ ZY,$oFdsi  
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支票 ].rKfv:  
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时间已过account closed Evj%$7H1L1  
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更改处应加盖印章alterations require initials ?u#s?$Y?  
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时间已过effects not cleared 0p.MH~mx  
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停止付款payment stopped K3\a~_0
 
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支票毁损cheque mutilated [5'HlHK  
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汇款||寄钱to remit||to send money (<_kq;XtN0  
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寄票供取款||支票支付to send a cheque for payment |_ED*ATR=  
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寄款人a remitter {HY3E}YJL  
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收款人a remittee +x

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国外汇票foreign Bill NsYEBT7f  
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国内汇票inland Bill s@&3;{F6D  
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跟单汇票documentary bill ' *XIp:  
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空头汇票accommodation bill #Tzs9Bkaca  
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原始汇票original bill Tv'1 IE  
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改写||换新票据renewed bill ZzBaYoNy[0  
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即期汇票sight bill||bill on demand z[ ;n2o|s  
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…days after date||…days after date…日后付款 ^L.I9a#]  
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…months after date||…months after date…月后付款 !Z >,dN  
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见票后…日付款…days after sight||…days sight J ?aJa  
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见票后…月付款…months after sight||…months sight x])j]k  
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同组票据set of bills $#/8l58  
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单张汇票sola of exchange||sole of exchange d< XY"Y%  
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远期汇票usance bill||bill at usance %r6_['T  
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长期汇票long bill @|<nDd{2  
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短期汇票short bill 
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逾期汇票overdue bill 0V8G9Gj  
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宽限日期days of grace >~_>.R+{  
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电汇telegraphic transfer （T.T） @DM NLsQ  
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邮汇postal order||postal note （Am.）||post office order||money order ?OO
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本票promissory note （P/N） DVs$3RL  
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押汇负责书||押汇保证书letter of hypothecation o'P
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副保||抵押品||付属担保物collateral security {[H#lX 4  
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担保书trust receipt||letter of indemnity V^9%+L+E5  
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承兑||认付acceptance b;mpZ|T.  
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单张承兑general acceptance jI}{0LW&F&  
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有条件承兑qualified acceptance =8qhK=&]  
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附条件认付conditional acceptance C\[g>_J  
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部分认付partial acceptance   !%C&hH\