[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。   r+t ,J|V  
会计报表statement of account 5z1\#" B[  

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往来帐目account current o2
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现在往来帐||存款额current accout 69t7=r  
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销货帐account sales qq OxTG]  
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共同计算帐项joint account f=t:[< )  
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未决帐项outstanding account j_!bT!8  
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贷方帐项credit account||creditor account fx<FIj7  
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借方帐项debit account||debtor account k) "ao2iXL  
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应付帐||应付未付帐account payable 2$M,*Dnr  
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应收帐||应收未收帐account receivable F;#zN  
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新交易||新帐new account 0Y7$d`  
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未决帐||老帐old account M~als3  
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现金帐cash account /?Vdqci  
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流水帐running account j? xk&  
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暂记帐||未定帐suspense account {=3B)+N  
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过期帐||延滞帐overdue account||pastdue account L x.jrF|&  
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杂项帐户sundry account qbb6,DL7J  
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详细帐单||明细表detail account h$pk<<  
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呆帐bad account _8^0!,j   
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会计项目title of account P
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会计薄||帐薄account-book cvfUyp;P  
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营业报告书||损益计算表account of budiness||business report  q>-R3HB  
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借贷细帐||交验帐account rendered #byJqy&e  
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明细帐account stated OPuj|%Wgw  
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与…银行开立一户头to open an account with .'j29 6[u  
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与…银行建立交易to keep account with "|t!7hC  
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继续记帐to keep account xE1'&!4O  
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与…有交易to have an account with W`M
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作成会计帐||有往来帐项to make out an account with /t5p-  
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清算||清理债务to make up an account z%sy$^v@vD  
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清洁帐目||与…停止交易to close ones account with O/b+CSS1  
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结帐to close an account |V|+lx'sc  
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清理未付款to ask an account||to demand an account hXB|g[zT  
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结清差额to balance the account with wK!~tYxP  
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清算to settle an account||to liquidate an account||to square an account BKI jNV3  
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account Vf $Dnu@}z  
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转入A的帐户to charge the amount to As account KbW9s,:p  
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以计帐方式付款to pay on account !3qVB  
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代理某人||为某人on ones account||on account of one D Ml?o:l  
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为自己计算||独立帐目on ones own account Jkt4@h2Q}  
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由某人收益并负风险on ones account and risk||for ones account and risk :i
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由某人负担for ones account||for account of one  jN*:QI  
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按某人指示||列入某人帐户by order and for account of one ipE]}0q  
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列入5月份帐目for May account 6<7
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编入某中帐项下to pass to the account of||to place to the account of #FxPj-3(ix  
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寄出清算书to send in an account||to send in render an account 9ooY? J  
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支票薄cheque book <@v]H@E  
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支票陈票人cheque drawer i
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持票人cheque holder J9~i%hzr  
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不记名支票cheque to bearer||bearer cheque OX]V)QHVZ  
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记名支票||认人支票cheque to order #
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到期支票antedated cheque c8'?Dd  
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未到期支票postdated cheque U}NNbGQj  
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保付支票certified cheque U<t Qj`  

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未获兑现支票，退票returned cheque n']@Sp m  
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横线支票crossed cheque ?U&o
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普通横线general crossing lPjgBp{/  
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特别横线special crossing /IgTmXxxj  
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空白支票blank cheque ,^/;!ErR$  
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失效支票，过期支票stale cheque .S[5CO^  
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普通支票open cheque OA[w|Tt  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Xf
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges g=b'T-  
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支票换现金||兑现to cash a cheque 7z`)1^M  
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清理票款to clear a cheque V;9.7v  
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保证兑现to certify a cheque .^uNzN~  
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填写支票数额to fill up a cheque }{HlY?S  
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支票上划线to cross a cheque h ~v8Q_6  
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开发支票to make out a cheque 2e#hJ-/`-  
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签发支票，开立支票to draw a cheque||to issue a cheque qo/`9%^E?  
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透支支票to overdraw a cheque `|+!H.3  
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背书支票to endorse a cheque )$XcO]  
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请付票款||清付票款to pay a cheque||to honour a cheque ^|gD;OED7O  
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支票退票to dishonour a cheque S8 .1%sw  
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拒付支票to refuse a cheque B _k+Oa2!  
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拒付支票to stop payment of a cheque 8`Ih> Dc  
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提示要求付款to present for payment &P'd&B1   
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见票即付持票人payable to bearer }6b" JoC  
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支付指定人payable to order yI$KBx/]n  
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已过期||无效out of date||stale dT?mMTKn+  
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请给出票人R/D||refer to drawer Smg z}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qg1tDN`s  
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文字与数字不一致words and figures differ 6 H{G$[2  
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支票 Be;l!]i  
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时间已过account closed 2,'~'  
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更改处应加盖印章alterations require initials ,
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时间已过effects not cleared T3bYj|rh=  
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停止付款payment stopped 4OOI$J$Jh  
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支票毁损cheque mutilated ?Gx-q+H  
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汇款||寄钱to remit||to send money X?7s  
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寄票供取款||支票支付to send a cheque for payment ^XT;n  
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寄款人a remitter &SM M<^P.  
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收款人a remittee /u~L3Cp(  
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国外汇票foreign Bill Dc9Fb^]QOG  
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国内汇票inland Bill J\?d+}hynX  
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跟单汇票documentary bill :!w;Y;L:+  
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空头汇票accommodation bill Va$JfWef  
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原始汇票original bill NKYHJf2?x  
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改写||换新票据renewed bill J qK-vvI  
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即期汇票sight bill||bill on demand |?LUt@r;  
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…days after date||…days after date…日后付款 SJO^.[  
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…months after date||…months after date…月后付款 J%P{/nR  
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见票后…日付款…days after sight||…days sight xL|4'8  
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见票后…月付款…months after sight||…months sight R]y9>5 'U  
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同组票据set of bills wb6$R};?  
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单张汇票sola of exchange||sole of exchange vW03nt86  
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远期汇票usance bill||bill at usance C/!8NV1:4  
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长期汇票long bill eo'C)j# U  
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短期汇票short bill G9jlpf5>  
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逾期汇票overdue bill +( V+XT  
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宽限日期days of grace *,oZ]!   
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电汇telegraphic transfer （T.T） M^~  
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邮汇postal order||postal note （Am.）||post office order||money order o!M*cyq  
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本票promissory note （P/N） Ow7I`#P  
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押汇负责书||押汇保证书letter of hypothecation 0!,)7  
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副保||抵押品||付属担保物collateral security o'nrLI(t  
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担保书trust receipt||letter of indemnity zVs|go>F  
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承兑||认付acceptance ))>)qav  
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单张承兑general acceptance e/h7x\Z  
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有条件承兑qualified acceptance k6 f;A  
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附条件认付conditional acceptance 6 \9 9WQ  
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部分认付partial acceptance   gaJIc^O