[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。   (Bq^ D9  
会计报表statement of account H )51J:4  
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往来帐目account current SZ29B  
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现在往来帐||存款额current accout VwudNjL  
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销货帐account sales yky%+@2q  
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共同计算帐项joint account 5
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未决帐项outstanding account }DQTy.d;P  
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贷方帐项credit account||creditor account ,Nt^$2DZW  
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借方帐项debit account||debtor account qA;Gl"HF  
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应付帐||应付未付帐account payable Gx %=&O  
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应收帐||应收未收帐account receivable oYdE s&qq  
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新交易||新帐new account _RzFh  
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未决帐||老帐old account _1Q6FI5iR  
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现金帐cash account WW.@&#S5  

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流水帐running account F~i ~%f,  
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暂记帐||未定帐suspense account 1 _Oc1RM   
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过期帐||延滞帐overdue account||pastdue account }% f7O  
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杂项帐户sundry account [al$sCD]+  
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详细帐单||明细表detail account (i
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呆帐bad account }^iqhUvT F  
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会计项目title of account CxeW5qc  
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会计薄||帐薄account-book (bQ3:%nD  
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营业报告书||损益计算表account of budiness||business report >xabn*Kq  
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借贷细帐||交验帐account rendered BH1h2OEe#  
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明细帐account stated R8k4?_W?T  
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与…银行开立一户头to open an account with ?' .AeoE-  
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与…银行建立交易to keep account with +ZM,E8  
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继续记帐to keep account '1:)q  
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与…有交易to have an account with <mE`<-$  
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作成会计帐||有往来帐项to make out an account with x{SlJ%V  
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清算||清理债务to make up an account )"pvF8JR%3  
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清洁帐目||与…停止交易to close ones account with ={)85N  
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结帐to close an account x%=CEe?6  
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清理未付款to ask an account||to demand an account g 0t
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结清差额to balance the account with r%?-MGc  
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清算to settle an account||to liquidate an account||to square an account JcR|{9ghT  
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审查帐目||监查帐目to audit an account T;/GHC`{Y  
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检查帐目to examine an account Y[6T7eZ0g  
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转入A的帐户to charge the amount to As account w(Z?j%b  
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以计帐方式付款to pay on account x%}D+2ro-t  
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代理某人||为某人on ones account||on account of one U>E: Ub0r  
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为自己计算||独立帐目on ones own account 5naFnm7%  
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由某人收益并负风险on ones account and risk||for ones account and risk :\OSHs<M  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one 3f7zW3F  
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列入5月份帐目for May account p;+O/'/j  
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编入某中帐项下to pass to the account of||to place to the account of cc[(w #K  
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寄出清算书to send in an account||to send in render an account ]01`r/->\  
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支票薄cheque book Xh@K89`uX  
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支票陈票人cheque drawer tdm7MPM  
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持票人cheque holder ]Ur/DRNS  
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不记名支票cheque to bearer||bearer cheque C]L)nCOBX  
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记名支票||认人支票cheque to order b'z $S+  
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到期支票antedated cheque fbq$:Q44
 
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未到期支票postdated cheque PL
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保付支票certified cheque :\;9y3  
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未获兑现支票，退票returned cheque UFB|IeX?q  
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横线支票crossed cheque 7Jb&~{
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普通横线general crossing (TeH)j!  
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特别横线special crossing -h8mJ D%Oi  
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空白支票blank cheque / 4Q=%n  
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失效支票，过期支票stale cheque K'&,]r#  
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普通支票open cheque xM_#FxJb  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -l=C7e  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N<#J!0w  
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支票换现金||兑现to cash a cheque H [+'>Id:  
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清理票款to clear a cheque P~(&lu/;P  
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保证兑现to certify a cheque C5=^
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填写支票数额to fill up a cheque CQ!D{o=  
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支票上划线to cross a cheque
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开发支票to make out a cheque ,$]m1|t@z  
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签发支票，开立支票to draw a cheque||to issue a cheque Q*1Avy6]  
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透支支票to overdraw a cheque 8\il~IFyi  
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背书支票to endorse a cheque Tu:lIy~A  
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请付票款||清付票款to pay a cheque||to honour a cheque HmXxM:[4;  
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支票退票to dishonour a cheque *o=Z~U9z  
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拒付支票to refuse a cheque @sR/l;  
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拒付支票to stop payment of a cheque k]4CN  
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提示要求付款to present for payment B \V;{:  
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见票即付持票人payable to bearer . ErR-p=-  
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支付指定人payable to order ubl Y%{"  
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已过期||无效out of date||stale 'mU\X!- 4<  
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请给出票人R/D||refer to drawer 2$Z4 >!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds kDKfJp&a  
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文字与数字不一致words and figures differ )q7!CG'oY  
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支票 K
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时间已过account closed l%cE o`U  
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更改处应加盖印章alterations require initials }8'bXG+  
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时间已过effects not cleared LZpqv~av  
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停止付款payment stopped sr$JFMTO11  
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支票毁损cheque mutilated \R#OJ=F  
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汇款||寄钱to remit||to send money [)p>pA2GZj  
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寄票供取款||支票支付to send a cheque for payment uHO>FM,  
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寄款人a remitter ^&8xfI
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收款人a remittee LZ*ZXFIg  
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国外汇票foreign Bill _QOZ`st  
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国内汇票inland Bill {`1gDKH  
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跟单汇票documentary bill <MBpV^Y}  
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空头汇票accommodation bill s:\FlQ0  
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原始汇票original bill rOd~sa-H  
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改写||换新票据renewed bill jUCrj '  
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即期汇票sight bill||bill on demand R<n'v.~"A  
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…days after date||…days after date…日后付款 i@p0Jnh|  
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…months after date||…months after date…月后付款 -3On^W j]  
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见票后…日付款…days after sight||…days sight CDU$Gi  
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见票后…月付款…months after sight||…months sight ^TF71uo  
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同组票据set of bills 8\{1y:|  
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单张汇票sola of exchange||sole of exchange \DC0`  
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远期汇票usance bill||bill at usance 5.3=2/  
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长期汇票long bill Uo
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短期汇票short bill ;bhD:$NB X  
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逾期汇票overdue bill L.tW]43K  
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宽限日期days of grace y1c2(K>tu  
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电汇telegraphic transfer （T.T） 8%EauwAx  
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邮汇postal order||postal note （Am.）||post office order||money order DP5}q"l  
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本票promissory note （P/N） `ZhS=ezgr  
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押汇负责书||押汇保证书letter of hypothecation I92orr1  
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副保||抵押品||付属担保物collateral security /k O <o&  
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担保书trust receipt||letter of indemnity rMEM$1vPU  
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承兑||认付acceptance fZka$ 4  
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单张承兑general acceptance 4IGn,D^  
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有条件承兑qualified acceptance YE;Tpji  
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附条件认付conditional acceptance !si}m~K!_  
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部分认付partial acceptance   hA:RVeS{