[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。   QPKY9.Rvv  
会计报表statement of account P>_ r6C  
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往来帐目account current 6{H@VF<QY!  
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现在往来帐||存款额current accout M^0^l9w  
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销货帐account sales n(j5dN>]  
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共同计算帐项joint account _o?[0E  
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未决帐项outstanding account Nj+g
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贷方帐项credit account||creditor account }W nvz;]B  
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借方帐项debit account||debtor account +%)bd  
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应付帐||应付未付帐account payable r^;1Sm  
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应收帐||应收未收帐account receivable hd#MV!ti  
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新交易||新帐new account P@8S|#LpZ  
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未决帐||老帐old account ejla u#8"  
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现金帐cash account aa/_:V@$~  
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流水帐running account 8RU91H8fE  
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暂记帐||未定帐suspense account gi<%: [jT  
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过期帐||延滞帐overdue account||pastdue account    
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杂项帐户sundry account I4MZJAYk  
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详细帐单||明细表detail account -k,?cEjCs  
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呆帐bad account H<ZXe!q(nx  
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会计项目title of account $c7Utms  
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会计薄||帐薄account-book pzcof#2  
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营业报告书||损益计算表account of budiness||business report ee#\XE=A  
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借贷细帐||交验帐account rendered HC(o;,spO  

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明细帐account stated E rnGX#@v  
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与…银行开立一户头to open an account with s Vg89I&  
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与…银行建立交易to keep account with !sav~dB)  
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继续记帐to keep account ./Wi(p{F  
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与…有交易to have an account with Zksow}%  
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作成会计帐||有往来帐项to make out an account with KhPDkD-  
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清算||清理债务to make up an account m'5rzZP  
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清洁帐目||与…停止交易to close ones account with Tg/rV5@ka  
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结帐to close an account Fn*)!,)  
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清理未付款to ask an account||to demand an account c4xXsUBQk  
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结清差额to balance the account with ,v>|Ub,  
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清算to settle an account||to liquidate an account||to square an account hwdZP=X  
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审查帐目||监查帐目to audit an account a$h zG-  
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检查帐目to examine an account Y<9Lqc.i  
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转入A的帐户to charge the amount to As account !nyUAZ9 :  
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以计帐方式付款to pay on account wNhtw'E8  
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代理某人||为某人on ones account||on account of one PvB-C
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由某人收益并负风险on ones account and risk||for ones account and risk 0I \l_St@  
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由某人负担for ones account||for account of one 5Bog\mS  
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按某人指示||列入某人帐户by order and for account of one E< Ini'od[  
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列入5月份帐目for May account  {]=oOy1  
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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 vynchZ+g]  
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支票薄cheque book .B|a.-oA4  
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支票陈票人cheque drawer bTN0n  
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持票人cheque holder Ko|p&-Z;  
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不记名支票cheque to bearer||bearer cheque .8K ~ h  
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记名支票||认人支票cheque to order 8rwXbYx x  
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到期支票antedated cheque -<GSHckD  
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未到期支票postdated cheque V\(p6:1(6K  
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保付支票certified cheque !e"TWO*X  
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未获兑现支票，退票returned cheque ~>]/1JFz  
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横线支票crossed cheque Gap\~ Z@L  
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普通横线general crossing Xw2t
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特别横线special crossing 5U3b&0  
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空白支票blank cheque l"-F<^ U  
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失效支票，过期支票stale cheque I>jDM  
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普通支票open cheque F9SkEf ]99  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Yc*Ex-s  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges '{t&!M`
 
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支票换现金||兑现to cash a cheque *k]izWsV*  
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清理票款to clear a cheque ^,$>z*WQ.  
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保证兑现to certify a cheque wd/"! A4(  
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填写支票数额to fill up a cheque t&r-;sH^[  
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支票上划线to cross a cheque "2}E ARa  
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开发支票to make out a cheque B^z3u=ll  
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签发支票，开立支票to draw a cheque||to issue a cheque `xO9xo#  
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透支支票to overdraw a cheque 483BrFV  
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背书支票to endorse a cheque {~"&$DY2  
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请付票款||清付票款to pay a cheque||to honour a cheque | 'SqG}h  
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支票退票to dishonour a cheque v.08,P
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拒付支票to refuse a cheque .@Z-<P"  
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拒付支票to stop payment of a cheque }*2q7K2bj  
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提示要求付款to present for payment ?(cbZ#( o  
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见票即付持票人payable to bearer ,= ;d<O8  
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支付指定人payable to order Mh04O@"  
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已过期||无效out of date||stale KJ Gh)  
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请给出票人R/D||refer to drawer kI>Iq Q-h  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "#
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文字与数字不一致words and figures differ 2;@#i*\Y  
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支票 <lHelX=/  
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时间已过account closed %KxL{HY  
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更改处应加盖印章alterations require initials %, u_
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时间已过effects not cleared >b>3M'  
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停止付款payment stopped $42C4I*E  
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支票毁损cheque mutilated rA9BY :N@  
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汇款||寄钱to remit||to send money >W,1s  
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寄票供取款||支票支付to send a cheque for payment .YquOCc(  
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寄款人a remitter [\NyBc  
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收款人a remittee *S.R#4w  
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国外汇票foreign Bill )>q.!
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国内汇票inland Bill M$L1!o1Xf  
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跟单汇票documentary bill 1_uq46  
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空头汇票accommodation bill )P\Vd #  
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原始汇票original bill (v*$ExF  
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改写||换新票据renewed bill ) 'x4#5]  
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即期汇票sight bill||bill on demand 'M2Jw8i  
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…days after date||…days after date…日后付款 a?%X9 +1A  
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…months after date||…months after date…月后付款 U]Q2EL\%  
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见票后…日付款…days after sight||…days sight Jla ;^X  
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见票后…月付款…months after sight||…months sight 3B95t-  
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同组票据set of bills ,dK<2XP  
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单张汇票sola of exchange||sole of exchange gS~QlW V  
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远期汇票usance bill||bill at usance )2C`;\/:  
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长期汇票long bill iqURlI);P  
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短期汇票short bill 2ku\R7  
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逾期汇票overdue bill r`}')2  
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宽限日期days of grace N=lFf+  
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电汇telegraphic transfer （T.T） fEF1&&8^  
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邮汇postal order||postal note （Am.）||post office order||money order Q)S0z2
 
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本票promissory note （P/N） &=y)C/u  
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押汇负责书||押汇保证书letter of hypothecation hDI_qZ  
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副保||抵押品||付属担保物collateral security Z}6
  
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担保书trust receipt||letter of indemnity $lmGMlj F  
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承兑||认付acceptance qV2aa9p+  
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单张承兑general acceptance zX{K\yp  
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有条件承兑qualified acceptance z/yNFY]i  
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附条件认付conditional acceptance |9cJO@  
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部分认付partial acceptance   >DqV^%2l