[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。   tc\ZYCFr  
会计报表statement of account n^5Q f\o  
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往来帐目account current dI
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现在往来帐||存款额current accout 2*Pk1vrI  
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销货帐account sales nvNF~)mu  
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共同计算帐项joint account h5-yhG  
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未决帐项outstanding account MLmaA3  
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贷方帐项credit account||creditor account T-/3 A%v  
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借方帐项debit account||debtor account e-\/1N84  
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应付帐||应付未付帐account payable _p'@.P  
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应收帐||应收未收帐account receivable KU+\fwYpnk  
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新交易||新帐new account R osU~OK  
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未决帐||老帐old account \+l_H4\`K  
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现金帐cash account zD bO~.d  
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流水帐running account X7`-dSVE  
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暂记帐||未定帐suspense account "Jg.)1Jw  
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过期帐||延滞帐overdue account||pastdue account g
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杂项帐户sundry account $8AW  
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详细帐单||明细表detail account Q.h.d))  
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呆帐bad account q5'G]j{,Z  
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会计项目title of account )cZHBG.0H  
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会计薄||帐薄account-book |B*B>P
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营业报告书||损益计算表account of budiness||business report <j,3D
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借贷细帐||交验帐account rendered gW--[  
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明细帐account stated W;UPA~nT~  
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与…银行开立一户头to open an account with vcp{Gf|^  
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与…银行建立交易to keep account with ]BjYUTNm  
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继续记帐to keep account 3HYdb|y
 
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与…有交易to have an account with ]BbV\#  
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作成会计帐||有往来帐项to make out an account with 9< 07# 8c.  
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清算||清理债务to make up an account L FJ@4]%V  
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清洁帐目||与…停止交易to close ones account with QK0]9  
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结帐to close an account d$bO.t5CLh  
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清理未付款to ask an account||to demand an account .[]S!@+%  
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结清差额to balance the account with $fD% 18  
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清算to settle an account||to liquidate an account||to square an account hDW_a y4  
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审查帐目||监查帐目to audit an account oYf+I  
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检查帐目to examine an account '*rS,y  
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转入A的帐户to charge the amount to As account hN=kU9@knC  

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以计帐方式付款to pay on account uIO,9> ee  
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代理某人||为某人on ones account||on account of one GiuE\J9i  
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为自己计算||独立帐目on ones own account (VN'1a (  
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由某人收益并负风险on ones account and risk||for ones account and risk AhOBbss]q  
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由某人负担for ones account||for account of one k}<H  
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按某人指示||列入某人帐户by order and for account of one [Ca''JqrA  
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列入5月份帐目for May account p2b~k[  
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编入某中帐项下to pass to the account of||to place to the account of $04lL/;  
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寄出清算书to send in an account||to send in render an account g_l-@  
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支票薄cheque book g]z k`R5  
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支票陈票人cheque drawer ET9tn1  
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持票人cheque holder -;"A\2_y  
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不记名支票cheque to bearer||bearer cheque [Nm?qY  
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记名支票||认人支票cheque to order o?M;f\Fy  
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到期支票antedated cheque 5 8;OTDR!  
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未到期支票postdated cheque CL5^>.}  
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保付支票certified cheque NqKeQezX  
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未获兑现支票，退票returned cheque .7Qqs=Au  
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横线支票crossed cheque o\Fv~^  
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普通横线general crossing ESIJ QM-[+  
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特别横线special crossing UL~~J[1r  
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空白支票blank cheque vYLspZ;S  
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失效支票，过期支票stale cheque ,:-^O#  

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普通支票open cheque Ik5-ooZ&{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?0z/i^I  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges eo!+UFZbY  
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支票换现金||兑现to cash a cheque ~_ovQ4@  
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清理票款to clear a cheque hO
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保证兑现to certify a cheque ,gkWksl9  
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填写支票数额to fill up a cheque !#olG}#[  
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支票上划线to cross a cheque %hBw)3;l  
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开发支票to make out a cheque ~g~`,:Qc  
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签发支票，开立支票to draw a cheque||to issue a cheque V*6
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透支支票to overdraw a cheque RD:LNl<0sh  
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背书支票to endorse a cheque hH?ke(&=f  
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请付票款||清付票款to pay a cheque||to honour a cheque f jQIuM  
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支票退票to dishonour a cheque }L5;=A']S  
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拒付支票to refuse a cheque z-S8s2.Fd  
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拒付支票to stop payment of a cheque ia-& ?  
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提示要求付款to present for payment @y# u!}  
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见票即付持票人payable to bearer Lb2/ Te*  
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支付指定人payable to order q +c~Bd  
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已过期||无效out of date||stale !=+hU/e  
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请给出票人R/D||refer to drawer }Ot2; T  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fAeq(tI=  
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文字与数字不一致words and figures differ x$V[xX  
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支票 e5cvm UF_W  
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时间已过account closed <F5x}i~(C  
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时间已过effects not cleared X9n},}bJ"  
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停止付款payment stopped ^T/d34A;SP  
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支票毁损cheque mutilated n8>(m,  
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汇款||寄钱to remit||to send money ;3WVrYe  
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寄票供取款||支票支付to send a cheque for payment seEG~/U<  
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寄款人a remitter x*uQBNf=  
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收款人a remittee BiUbg6T.G  
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国外汇票foreign Bill fPW(hb;  
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国内汇票inland Bill }<hyW9  
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跟单汇票documentary bill ^ LTKX`p  
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空头汇票accommodation bill Gn_rf"  
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原始汇票original bill syYe0~  
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改写||换新票据renewed bill ')Drv)L  
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即期汇票sight bill||bill on demand l|c#  
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…days after date||…days after date…日后付款 ? LA>5  
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…months after date||…months after date…月后付款 A[F tPk{k  
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见票后…日付款…days after sight||…days sight mB
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见票后…月付款…months after sight||…months sight _{fh/{b1  
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同组票据set of bills Hvto]~=GQ  
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单张汇票sola of exchange||sole of exchange 06FBI?;|=  
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远期汇票usance bill||bill at usance Hp2ysU  
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长期汇票long bill Lc<v4Bp  
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短期汇票short bill &&/2oP+z  

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逾期汇票overdue bill 1Y2]jz4  
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宽限日期days of grace Q Q3a&  
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电汇telegraphic transfer （T.T） owz6j:  
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邮汇postal order||postal note （Am.）||post office order||money order \uT2)X( N  
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本票promissory note （P/N） 5%+M:B  
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押汇负责书||押汇保证书letter of hypothecation C,2k W`[ V  
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副保||抵押品||付属担保物collateral security 381
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担保书trust receipt||letter of indemnity I ,j,Hz0  
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承兑||认付acceptance l70a&[W  
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单张承兑general acceptance nY]5pOF:  
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有条件承兑qualified acceptance 2P`Z>_  
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附条件认付conditional acceptance TBAF_$  
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部分认付partial acceptance   0j}!4D+