[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。   N60rgSzI  
会计报表statement of account `eE&5.  
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往来帐目account current LJd5;so-  
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现在往来帐||存款额current accout m+`fn;*  
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销货帐account sales tNO-e|~'  
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共同计算帐项joint account G,? hp>lj  
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未决帐项outstanding account pWy=W&0~qf  
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贷方帐项credit account||creditor account v*'^r)Q[p  
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借方帐项debit account||debtor account QKyo `g7  
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应付帐||应付未付帐account payable j/R[<47  
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应收帐||应收未收帐account receivable v=0(~<7B  
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新交易||新帐new account #
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未决帐||老帐old account wG~`[>y (  
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现金帐cash account 2Z-ljD&  
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流水帐running account UYk/v]ZA  
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暂记帐||未定帐suspense account E0Y-7&Fv  
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过期帐||延滞帐overdue account||pastdue account rm5bkJcg~  
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杂项帐户sundry account ?j40} B]]d  
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详细帐单||明细表detail account -7*ET3NSI/  
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呆帐bad account N9jH\0nG  
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会计项目title of account xfpa
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会计薄||帐薄account-book !D@ZYK;  
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营业报告书||损益计算表account of budiness||business report CS@FYO  
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借贷细帐||交验帐account rendered S'4(0j  
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明细帐account stated =<{np  
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与…银行开立一户头to open an account with :+qF8t[L  
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与…银行建立交易to keep account with kMb}1J0i"  
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继续记帐to keep account F({HP)9b  
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与…有交易to have an account with  f4Xk,1Is  
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作成会计帐||有往来帐项to make out an account with MUTj-1H6)  

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清算||清理债务to make up an account K_RjX>q%N  
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清洁帐目||与…停止交易to close ones account with -(  
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结帐to close an account v6>_ j L  
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清理未付款to ask an account||to demand an account ]ooIr
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结清差额to balance the account with U<DZ:ds?T  
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清算to settle an account||to liquidate an account||to square an account _3TY,l~  
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审查帐目||监查帐目to audit an account J|~MC7#@q  
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检查帐目to examine an account OmIg<v0\;  
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转入A的帐户to charge the amount to As account D ,o}el
 
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以计帐方式付款to pay on account {<R2UI5m5  
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代理某人||为某人on ones account||on account of one =;2%a(  
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为自己计算||独立帐目on ones own account _qw?@478  
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由某人收益并负风险on ones account and risk||for ones account and risk 
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由某人负担for ones account||for account of one >z%&xgOa  
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按某人指示||列入某人帐户by order and for account of one Ju96#v+:  
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列入5月份帐目for May account xv(9IEjt0  
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编入某中帐项下to pass to the account of||to place to the account of m [~V/N3  
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寄出清算书to send in an account||to send in render an account 8ZM&(Lz7u  
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支票薄cheque book gW>uR3Ca4  
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支票陈票人cheque drawer F`gi_;c  
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持票人cheque holder B@&4i?yJ  
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不记名支票cheque to bearer||bearer cheque NidIVbT.A  
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记名支票||认人支票cheque to order ;<&*rnH  
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到期支票antedated cheque Y$Zx,  
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未到期支票postdated cheque KN<S}3MN  
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保付支票certified cheque d,+Hd2o^X  
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未获兑现支票，退票returned cheque %j.0G`x9 +  
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横线支票crossed cheque 9IjIIM2y  


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普通横线general crossing EMY/~bQW  
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特别横线special crossing Y~c|hfL  
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空白支票blank cheque C'9Cr}cZ.  
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失效支票，过期支票stale cheque {m4b(t`xw  
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普通支票open cheque 6eLR2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ``,fodA8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges c23oCfB>  
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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 ND'E8Ke pq  
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保证兑现to certify a cheque (7vF/7BZ|_  
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填写支票数额to fill up a cheque hpHr\g  
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支票上划线to cross a cheque }u\])I3  
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开发支票to make out a cheque Jb0`42
 
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签发支票，开立支票to draw a cheque||to issue a cheque ?Y
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透支支票to overdraw a cheque HguT"%iv  
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背书支票to endorse a cheque 0g +7uGp:  
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请付票款||清付票款to pay a cheque||to honour a cheque Q!o'}nA  
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支票退票to dishonour a cheque ?~l6K(*2  
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拒付支票to refuse a cheque !F*5M1Kjd  
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拒付支票to stop payment of a cheque (iBNZ7sJ  
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提示要求付款to present for payment rxVanDb=W  
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见票即付持票人payable to bearer )#EGTRdo  
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支付指定人payable to order [/,)  
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已过期||无效out of date||stale NC8t) X7  
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请给出票人R/D||refer to drawer 5<iV2H
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Km%]1X7T6  
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文字与数字不一致words and figures differ V("{)0~O  
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支票 Av @b!iw+  
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时间已过account closed bo<~jb{  
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更改处应加盖印章alterations require initials qBU-~"2t  
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时间已过effects not cleared !*/*
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停止付款payment stopped zuP B6W^  
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支票毁损cheque mutilated A_n7w  
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汇款||寄钱to remit||to send money []x#iOnC&  
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寄票供取款||支票支付to send a cheque for payment -)s qc P  
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寄款人a remitter K7$x<5+)  
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收款人a remittee O[# 27_dH  
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国外汇票foreign Bill fz;iOjr>  
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国内汇票inland Bill A+HF@Uw}^  
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跟单汇票documentary bill !P ~_Dl2d  
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空头汇票accommodation bill @HT% n  
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原始汇票original bill b6W2^tr-  
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改写||换新票据renewed bill $Vsk Ew"|M  
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即期汇票sight bill||bill on demand BeCWa>54i  
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…days after date||…days after date…日后付款 *+'x~a  
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…months after date||…months after date…月后付款 ##KBifU"  
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见票后…日付款…days after sight||…days sight A
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见票后…月付款…months after sight||…months sight )=\#UE+W  
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同组票据set of bills }>)@WL:q  
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单张汇票sola of exchange||sole of exchange qZ]pq2G  
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远期汇票usance bill||bill at usance iQ4);du  
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长期汇票long bill D,;\o7V  
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短期汇票short bill %Rz&lh/  
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逾期汇票overdue bill Qd=^S^}(  
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宽限日期days of grace )foq),2  
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电汇telegraphic transfer （T.T） ;l&4V  
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邮汇postal order||postal note （Am.）||post office order||money order O:T
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本票promissory note （P/N） S{FROC~1R  
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押汇负责书||押汇保证书letter of hypothecation Jg]'+>,J  
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副保||抵押品||付属担保物collateral security +j(d| L\  
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担保书trust receipt||letter of indemnity AZzuI*  
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承兑||认付acceptance G P:FSprP  
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单张承兑general acceptance Oy<5>2^P  
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有条件承兑qualified acceptance >N;F8v  
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附条件认付conditional acceptance 6ZKsz5:=  
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部分认付partial acceptance   s[K^9wz