[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。   Yfk[mo  
会计报表statement of account _ot4HmD  
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往来帐目account current {,*G}/9<  
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现在往来帐||存款额current accout Mr<2I  
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销货帐account sales *r
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共同计算帐项joint account !e&ZhtTuC  
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未决帐项outstanding account +Q If7=  
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贷方帐项credit account||creditor account kwMuL>5  
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借方帐项debit account||debtor account 1}t
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应付帐||应付未付帐account payable pAtHU(}  
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应收帐||应收未收帐account receivable %'kaNpBz  
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新交易||新帐new account K0@2>nR  
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未决帐||老帐old account Vpt)?];P  
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现金帐cash account gd]vrW'wj  
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流水帐running account d;Z<")  
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暂记帐||未定帐suspense account $^.LZ1Jd  
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过期帐||延滞帐overdue account||pastdue account ZD6rD(l9  
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杂项帐户sundry account 4;M  
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详细帐单||明细表detail account d@b0z$<s  
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呆帐bad account tv+q~TFB=Z  
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会计项目title of account 7OS\j>hb~  
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会计薄||帐薄account-book (s %T18  
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营业报告书||损益计算表account of budiness||business report pco~Z{n  
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借贷细帐||交验帐account rendered k*-_CO-h  
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明细帐account stated r%xp^j}  
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与…银行开立一户头to open an account with M`FsKK`  
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与…银行建立交易to keep account with +AZ=nMgW  
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继续记帐to keep account j+* VP  
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与…有交易to have an account with ba%[!  
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作成会计帐||有往来帐项to make out an account with hEl)BRJ  
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清算||清理债务to make up an account x-nwo:OA  
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清洁帐目||与…停止交易to close ones account with 69cOdIt^D  
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结帐to close an account $B~a*zZ7  
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清理未付款to ask an account||to demand an account q .tVNKy%  
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结清差额to balance the account with CLQ\Is^]  
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清算to settle an account||to liquidate an account||to square an account 4-E9a_  
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审查帐目||监查帐目to audit an account *#N%3:@T  
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检查帐目to examine an account 'V4.umj1~  
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转入A的帐户to charge the amount to As account I}n"6'*  
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以计帐方式付款to pay on account ^nkwT~Bya  
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代理某人||为某人on ones account||on account of one RZOk.~[v  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk q/Q^\HTk  
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由某人负担for ones account||for account of one k^R>xV  
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按某人指示||列入某人帐户by order and for account of one ?x N8HG4  
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列入5月份帐目for May account (O?z6g  

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编入某中帐项下to pass to the account of||to place to the account of Qf=%%5+?8  
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寄出清算书to send in an account||to send in render an account Bu6t3  
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支票薄cheque book 8d Ftp3(  
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支票陈票人cheque drawer i>!f|<  
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持票人cheque holder 78 UT]<Q;K  
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不记名支票cheque to bearer||bearer cheque ]0`[L<_r  
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记名支票||认人支票cheque to order x6$P(eN  
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到期支票antedated cheque [q(7Jv  
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未到期支票postdated cheque =)y=M!T2  
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保付支票certified cheque h|jsi*4NnL  
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未获兑现支票，退票returned cheque l'o'q7&=z  
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横线支票crossed cheque /yH:ur
 
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普通横线general crossing `Th!bk  
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特别横线special crossing rb,&i1  
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空白支票blank cheque NShA-G N5  
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失效支票，过期支票stale cheque
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普通支票open cheque )vo PH)!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount XhTp'2,]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yyBfLPXZ  
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支票换现金||兑现to cash a cheque wUl}x)xo  
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清理票款to clear a cheque jJg 'Y:K9q  
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保证兑现to certify a cheque 4qiG>^h9  
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填写支票数额to fill up a cheque hPhN7E03  
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支票上划线to cross a cheque %6*xnB
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开发支票to make out a cheque E!jM&\Zj  
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签发支票，开立支票to draw a cheque||to issue a cheque >fQ-(io  
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透支支票to overdraw a cheque yO$]9  
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背书支票to endorse a cheque .hBE&Y>\  
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请付票款||清付票款to pay a cheque||to honour a cheque zj"J~s;?  
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支票退票to dishonour a cheque n%W~+  
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拒付支票to refuse a cheque UPUO8W)<Z6  
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拒付支票to stop payment of a cheque ~h tV*R  
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提示要求付款to present for payment :Uj+iYE8Z8  
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见票即付持票人payable to bearer IHMZE42  
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支付指定人payable to order &*/8Ojv)9  
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已过期||无效out of date||stale *5.s@L( VU  
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请给出票人R/D||refer to drawer srO{Ci0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <0k(d:H-  
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文字与数字不一致words and figures differ _{TGO jZr  
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支票 Ng0V&oDI  
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时间已过account closed (zCas}YAKI  
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更改处应加盖印章alterations require initials u&9|9+"N  
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时间已过effects not cleared @{j'Pf'  
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停止付款payment stopped QA+qFP  
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支票毁损cheque mutilated .ss/E   
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汇款||寄钱to remit||to send money N^Xb_jg;J  
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寄票供取款||支票支付to send a cheque for payment 2v0lWO~c7z  
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寄款人a remitter I@08F  

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收款人a remittee (x2I*<7P  
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国外汇票foreign Bill a*0gd-e0@  
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国内汇票inland Bill RAx Ay{  
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跟单汇票documentary bill i:0~%X  
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空头汇票accommodation bill 8QV+DDZx  
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原始汇票original bill kep.+t [  
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改写||换新票据renewed bill  s de|t  
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即期汇票sight bill||bill on demand !U>711$  
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…days after date||…days after date…日后付款 j yR9a!  
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…months after date||…months after date…月后付款 Zmw'.hL  
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见票后…日付款…days after sight||…days sight by,"Orpwq;  
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见票后…月付款…months after sight||…months sight ~]a:9Ev*  
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同组票据set of bills d#cw`h<c~  
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单张汇票sola of exchange||sole of exchange ^noKk6Aaa  
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远期汇票usance bill||bill at usance 9ar+Ph@*  
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长期汇票long bill wK0vKdi  
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短期汇票short bill ZE863M@.  
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逾期汇票overdue bill aEBQx  
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宽限日期days of grace qT}<D`\  
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电汇telegraphic transfer （T.T） aGY R:jR$  
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邮汇postal order||postal note （Am.）||post office order||money order Dz4e.tvN  
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本票promissory note （P/N） If[4]-dq  
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押汇负责书||押汇保证书letter of hypothecation %<c2jvn+k  
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副保||抵押品||付属担保物collateral security otTv,T182  
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担保书trust receipt||letter of indemnity 5eS0 B
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承兑||认付acceptance aTXmF1_n  
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单张承兑general acceptance $=&a0O#  
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有条件承兑qualified acceptance [{R^!Az&b<  
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附条件认付conditional acceptance l=+hs  
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部分认付partial acceptance   pf&H !-M