[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。   IqR[&T)lj  
会计报表statement of account Yke<Wy1  
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往来帐目account current LH?gJ8`  
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现在往来帐||存款额current accout z9OMC$,V  
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销货帐account sales *YiD B?Si  
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共同计算帐项joint account juve9HaW  
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未决帐项outstanding account .q|xMS}4  
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贷方帐项credit account||creditor account do:RPZ!  
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借方帐项debit account||debtor account s]V{}bY`  
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应付帐||应付未付帐account payable XQJV.SVS  
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应收帐||应收未收帐account receivable KlSY^(kHR  
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新交易||新帐new account X~/9Vd g  

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未决帐||老帐old account mSvTn d8  
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现金帐cash account K`AW?p^$Y  
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流水帐running account H6+st`{  
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暂记帐||未定帐suspense account A5J#x6@  
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过期帐||延滞帐overdue account||pastdue account u>-uRz<)t  
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杂项帐户sundry account l=.InSuLT  
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详细帐单||明细表detail account 1,sO =p)Yg  
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呆帐bad account Szob_IEq,  
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会计项目title of account ~s^6Q#Z9|  
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会计薄||帐薄account-book MDXQj5s^  
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营业报告书||损益计算表account of budiness||business report ;jfXU_K  
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借贷细帐||交验帐account rendered T"jDq1C/,E  
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明细帐account stated qQ\hUii  
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与…银行开立一户头to open an account with iY`7\/H!L  
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与…银行建立交易to keep account with k{&E}:A  
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继续记帐to keep account gG| 1$  
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与…有交易to have an account with oEf^o*5(  
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作成会计帐||有往来帐项to make out an account with c35vjYQx0  
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清算||清理债务to make up an account Al;oI3  
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清洁帐目||与…停止交易to close ones account with b-gVRf#F  
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结帐to close an account *y$ry]   
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清理未付款to ask an account||to demand an account +=xRr?F  
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结清差额to balance the account with ph+tk5k  
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清算to settle an account||to liquidate an account||to square an account ZOsn,nF  
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审查帐目||监查帐目to audit an account 'Z9F0l"Nr  
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检查帐目to examine an account 0u9h2/ma  
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转入A的帐户to charge the amount to As account IH}L1i A)  
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以计帐方式付款to pay on account < us{4%  
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代理某人||为某人on ones account||on account of one M] *pBc(o0  
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为自己计算||独立帐目on ones own account *5)!y d  
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由某人收益并负风险on ones account and risk||for ones account and risk 2N]s}
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由某人负担for ones account||for account of one }IL@j A
 
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按某人指示||列入某人帐户by order and for account of one !HYqM(|{.  
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列入5月份帐目for May account PMcyQ2R->  
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编入某中帐项下to pass to the account of||to place to the account of :Ib\v88WIv  
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寄出清算书to send in an account||to send in render an account sP%.o7& n  
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支票薄cheque book yk/XfwQ5  
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支票陈票人cheque drawer 
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持票人cheque holder z?xd\x  
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不记名支票cheque to bearer||bearer cheque 6%-2G@ 6d  
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记名支票||认人支票cheque to order ||f4f3R'  
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到期支票antedated cheque {$^|^n5j  
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未到期支票postdated cheque -84Z8
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保付支票certified cheque W3b\LnUa  
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未获兑现支票，退票returned cheque :.<&Y=^  
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横线支票crossed cheque (w*$~p  
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普通横线general crossing L>B0%TP^  
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空白支票blank cheque qcK)J/K"  
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失效支票，过期支票stale cheque &c]x;#-y  
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普通支票open cheque og>f1NwS[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount vOqT Ld  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .N%$I6w
 
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支票换现金||兑现to cash a cheque PgVM> _nHk  
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清理票款to clear a cheque zRe0z2  
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保证兑现to certify a cheque U8moVj8w1  
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填写支票数额to fill up a cheque oL<^m?-u  
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支票上划线to cross a cheque *{XbC\j  
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开发支票to make out a cheque aa$+(  
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签发支票，开立支票to draw a cheque||to issue a cheque `DEz ` D  
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透支支票to overdraw a cheque 63ht|$G  
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背书支票to endorse a cheque x H\5T!  
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请付票款||清付票款to pay a cheque||to honour a cheque x#'# ~EO-G  
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支票退票to dishonour a cheque ?FD^S~bz-  
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拒付支票to refuse a cheque l,L#y4#  
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拒付支票to stop payment of a cheque CsXIq. 9  
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提示要求付款to present for payment =fEn h'KE  
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见票即付持票人payable to bearer "\Z.YZUa\  
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支付指定人payable to order ?(4=:o  
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已过期||无效out of date||stale YR^J7b\  
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请给出票人R/D||refer to drawer 8 YsDE_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :iP2e+j  
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文字与数字不一致words and figures differ _f8Wa u# "  
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支票 $OldHe[p  
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时间已过account closed q ^Un,h64t  
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更改处应加盖印章alterations require initials "AMbU68  
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时间已过effects not cleared o'O;69D]tX  
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停止付款payment stopped F!(Vg  
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支票毁损cheque mutilated )_BQ@5NK  
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汇款||寄钱to remit||to send money v"ZNS  
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寄票供取款||支票支付to send a cheque for payment 0P i+ (X  
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寄款人a remitter ?TTtGbvU  
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收款人a remittee ~(
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国外汇票foreign Bill i
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国内汇票inland Bill CZZwBt$P  
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跟单汇票documentary bill (:er~Y}  
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空头汇票accommodation bill !#&`1cYX  
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原始汇票original bill @=<B8VPJd  
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改写||换新票据renewed bill 5]f6YlJZ  
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即期汇票sight bill||bill on demand +h]~m_O  
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…days after date||…days after date…日后付款 "
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…months after date||…months after date…月后付款 ;IOM3'5T@  
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见票后…日付款…days after sight||…days sight 0fJz[;dV>n  
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见票后…月付款…months after sight||…months sight D wfw|h  
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同组票据set of bills ~2;\)/E\  
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单张汇票sola of exchange||sole of exchange 5<XWbGW  
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远期汇票usance bill||bill at usance )7C+hQe  
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长期汇票long bill L1#_  
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短期汇票short bill Tb:6IC7="  
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逾期汇票overdue bill j&
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宽限日期days of grace '#C5m#v  
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电汇telegraphic transfer （T.T） w^9< I]  
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邮汇postal order||postal note （Am.）||post office order||money order ,D'm#Fti  
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本票promissory note （P/N） FTr'I82m(  
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押汇负责书||押汇保证书letter of hypothecation AB{zkEuK  
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副保||抵押品||付属担保物collateral security q6ZewuV.  
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担保书trust receipt||letter of indemnity peHjKK  
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承兑||认付acceptance f[ 2PAz  

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单张承兑general acceptance 1szObhN-l  
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有条件承兑qualified acceptance -Lq2K3JHyn  
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附条件认付conditional acceptance
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部分认付partial acceptance   "GR*d{