[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。   M\L^ Wf9  
会计报表statement of account V")u y&Ob  
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往来帐目account current (-bLP
 
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现在往来帐||存款额current accout NB#-W4NA  
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销货帐account sales .j l|?o  
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共同计算帐项joint account "qxu9Hg!  
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未决帐项outstanding account U{|WN7Q:A  
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贷方帐项credit account||creditor account  Y!*F-v@  
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借方帐项debit account||debtor account M_Z(+k{Gy  
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应付帐||应付未付帐account payable xa]e9u%  
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应收帐||应收未收帐account receivable F?*ko ,  
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新交易||新帐new account *wNO3tP't  
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未决帐||老帐old account p6|RV(?8  
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现金帐cash account <o:|0=Swb  
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流水帐running account jp|1S^b  
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暂记帐||未定帐suspense account eA'1  
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过期帐||延滞帐overdue account||pastdue account 4b<>gpQ  
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杂项帐户sundry account hQPNxpe  
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详细帐单||明细表detail account _DAj$$ Ru4  
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呆帐bad account O;m@fS2%3  
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会计项目title of account C<u<:4^H  
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会计薄||帐薄account-book 9fQFsI  
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营业报告书||损益计算表account of budiness||business report [t}\8^y  
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借贷细帐||交验帐account rendered gtVnn]Jh  
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明细帐account stated gSn9L)k(O  
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与…银行开立一户头to open an account with I2G:jMPy  
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与…银行建立交易to keep account with :y%CP8  
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继续记帐to keep account Lw_s'QNWR  
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与…有交易to have an account with |ryV7VJ8  
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作成会计帐||有往来帐项to make out an account with .`@)c/<0  
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清算||清理债务to make up an account ?CU6RC n  
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清洁帐目||与…停止交易to close ones account with 3 jRI@  
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结帐to close an account 05PRlz*x=  
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清理未付款to ask an account||to demand an account d.Im{-S  
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结清差额to balance the account with 56`Tna,t  
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清算to settle an account||to liquidate an account||to square an account 9S_PZH  
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审查帐目||监查帐目to audit an account =9yh<'583  
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检查帐目to examine an account hb="J34
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转入A的帐户to charge the amount to As account a2%xW_e  
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以计帐方式付款to pay on account l' mdj!{&  
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代理某人||为某人on ones account||on account of one h ]6:`5-  
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为自己计算||独立帐目on ones own account e%_J O7  
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由某人收益并负风险on ones account and risk||for ones account and risk i@m@]-2  
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由某人负担for ones account||for account of one s3sPj2e{  
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按某人指示||列入某人帐户by order and for account of one SxI-pH'  
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列入5月份帐目for May account A9_}RJ9  
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编入某中帐项下to pass to the account of||to place to the account of ^).  
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寄出清算书to send in an account||to send in render an account dym K@  
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支票薄cheque book M;LR$'cP  
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支票陈票人cheque drawer 4;*
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持票人cheque holder m+Kl   
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不记名支票cheque to bearer||bearer cheque MY}/h@  
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记名支票||认人支票cheque to order 7M)<Sv  
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到期支票antedated cheque H'+3
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未到期支票postdated cheque K
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保付支票certified cheque fV2w &:^3  
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未获兑现支票，退票returned cheque NxSSRv^rx  
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横线支票crossed cheque z\"9T?zoo  
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普通横线general crossing *eGG6$I  
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特别横线special crossing #"8'y  
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空白支票blank cheque 3 ?D{iMRM  
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失效支票，过期支票stale cheque Xvk+1:D  
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普通支票open cheque Vw3=jIQN:!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount EEMRy  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4 L 5$=V  
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支票换现金||兑现to cash a cheque @^J>.
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清理票款to clear a cheque <EdNF&S-  
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保证兑现to certify a cheque R<vbhB/lU  
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填写支票数额to fill up a cheque XL
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支票上划线to cross a cheque k2.k}?w!JO  
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开发支票to make out a cheque F\v~2/J5v  
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签发支票，开立支票to draw a cheque||to issue a cheque IxG7eX!  
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透支支票to overdraw a cheque ic4hO>p&  
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背书支票to endorse a cheque 3.g4X?=zd  
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请付票款||清付票款to pay a cheque||to honour a cheque ! qHB?]  
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支票退票to dishonour a cheque ]m7x&N2  
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拒付支票to refuse a cheque M;NIcM  
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拒付支票to stop payment of a cheque _meW9)B  
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提示要求付款to present for payment 8<32(D{  
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见票即付持票人payable to bearer ~O!E&~  
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支付指定人payable to order _34%St!lg  
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已过期||无效out of date||stale y\[* mgl:  
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请给出票人R/D||refer to drawer )q\6pO@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :f7vGO"t  
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文字与数字不一致words and figures differ Asq&Z$bB_  
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支票 E
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时间已过account closed (v:8p!QN  
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更改处应加盖印章alterations require initials IjQgmS~G  
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时间已过effects not cleared /OMgj7olD  
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停止付款payment stopped *"6A>:rQ s  
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支票毁损cheque mutilated 6Bexwf<u  
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汇款||寄钱to remit||to send money Mii&doU  
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寄票供取款||支票支付to send a cheque for payment V%C'@m(/SZ  
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寄款人a remitter 3Q)"  
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收款人a remittee A8AeM`  
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国外汇票foreign Bill :`<MlX  
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国内汇票inland Bill TQ[J,  
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跟单汇票documentary bill nf:wJ-;*  
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空头汇票accommodation bill R+/kx#^  
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原始汇票original bill Z]5xy_La  
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改写||换新票据renewed bill o0dD  
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即期汇票sight bill||bill on demand qK%#$Jgq
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…days after date||…days after date…日后付款 EYn9ln_]u  
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…months after date||…months after date…月后付款 64^3ve3/a=  
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见票后…日付款…days after sight||…days sight 1.Ne g|  
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见票后…月付款…months after sight||…months sight @Q!Tvw/  
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同组票据set of bills \(zUI  
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单张汇票sola of exchange||sole of exchange N7)K\)DS!z  
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远期汇票usance bill||bill at usance r=]$>&  
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长期汇票long bill w,0OO f  
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短期汇票short bill D23 c/8K  
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逾期汇票overdue bill *{O[ }  
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宽限日期days of grace &&zsUAkS  
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电汇telegraphic transfer （T.T） u$D%Iz  
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邮汇postal order||postal note （Am.）||post office order||money order 3MDs?qx>s  
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本票promissory note （P/N） `(E$-m-~jH  
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押汇负责书||押汇保证书letter of hypothecation Ue!yK  
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副保||抵押品||付属担保物collateral security :BB=E'293  
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担保书trust receipt||letter of indemnity y~Mu~/s  
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承兑||认付acceptance b,>>E^wd!  
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单张承兑general acceptance `v)ZOw9&  
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有条件承兑qualified acceptance Lb{.}  
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附条件认付conditional acceptance b.RFvq5Z  
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部分认付partial acceptance   -lR7 @S