[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。   68fiG   
会计报表statement of account .wA+S8}S  
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往来帐目account current Jb_1LZ)]  
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现在往来帐||存款额current accout E_z;s3AXQ  
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销货帐account sales eYUr-rN+)z  
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共同计算帐项joint account ,QIF
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未决帐项outstanding account R:-JkV>e:  
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贷方帐项credit account||creditor account `?g`bN`Vn  
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借方帐项debit account||debtor account 7M_U2cd|TD  
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应付帐||应付未付帐account payable WW2 Ob*  
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应收帐||应收未收帐account receivable 5RH2"*8T  
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新交易||新帐new account sbkQ71T:  
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未决帐||老帐old account ,B(7\  
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现金帐cash account B_U{ s\VY  
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流水帐running account m=AqV
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暂记帐||未定帐suspense account ;@,Q&B2eM  
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过期帐||延滞帐overdue account||pastdue account zl-2$}<a  
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杂项帐户sundry account jV#ahNq;  
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详细帐单||明细表detail account f\+fo  
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呆帐bad account Q$obOEr2(  
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会计项目title of account pME{jD  
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会计薄||帐薄account-book <R%;~){  
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营业报告书||损益计算表account of budiness||business report O3N0YGhJ  
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借贷细帐||交验帐account rendered lPLz@Up~  
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明细帐account stated O8|5KpXd@  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with !R*-R.%  
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继续记帐to keep account o7B[R) 4  
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与…有交易to have an account with Te2 zK7:  
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作成会计帐||有往来帐项to make out an account with oG$)UTzGc  
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清算||清理债务to make up an account X2tk [Kr  
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清洁帐目||与…停止交易to close ones account with +(uYwdcN  
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结帐to close an account b':|uu*/  
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清理未付款to ask an account||to demand an account B?$ "\;&  
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结清差额to balance the account with j3q~E[Mz\  
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清算to settle an account||to liquidate an account||to square an account C"lJl k9g^  
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审查帐目||监查帐目to audit an account Ll MpS<2NO  
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检查帐目to examine an account gX{
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转入A的帐户to charge the amount to As account l"n{.aL  
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以计帐方式付款to pay on account m\/ Tj0e  
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代理某人||为某人on ones account||on account of one `IYuz:  
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为自己计算||独立帐目on ones own account `[zQf  
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由某人收益并负风险on ones account and risk||for ones account and risk 0?WcoPU  
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由某人负担for ones account||for account of one +!f=jg06  
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按某人指示||列入某人帐户by order and for account of one (wc03,K^  
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列入5月份帐目for May account 569}Xbc/  
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编入某中帐项下to pass to the account of||to place to the account of 6)pH|d.FR  
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寄出清算书to send in an account||to send in render an account (BX83)  
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支票薄cheque book SPj><5Ro  
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支票陈票人cheque drawer x*oWa,  
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持票人cheque holder  TIy&&_p  
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不记名支票cheque to bearer||bearer cheque dQezd-y*  
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记名支票||认人支票cheque to order 4LI0SwD#^/  
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到期支票antedated cheque 3#wcKv%>&_  
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未到期支票postdated cheque fpM#XFj  
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保付支票certified cheque g|PC$p-z+  
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未获兑现支票，退票returned cheque N132sN2  
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横线支票crossed cheque x}fn'iUnm  
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普通横线general crossing oN[Th  
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特别横线special crossing Q/_[--0&#  
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空白支票blank cheque 5,+\`!g  
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失效支票，过期支票stale cheque jRkC/Lw  
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普通支票open cheque #?}6t~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^.X[)U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 74vm t<Q  
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支票换现金||兑现to cash a cheque W|Ld
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清理票款to clear a cheque |:iEfi]j  
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保证兑现to certify a cheque QrjDF>   
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填写支票数额to fill up a cheque :F|\Ij
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支票上划线to cross a cheque 4!%]fg}Um  
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开发支票to make out a cheque XSD%
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签发支票，开立支票to draw a cheque||to issue a cheque (9.yOc4  
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透支支票to overdraw a cheque r#h {$i
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背书支票to endorse a cheque c8Pb  
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请付票款||清付票款to pay a cheque||to honour a cheque G.jQX'%4QG  
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支票退票to dishonour a cheque +{>.Sk'$  
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拒付支票to refuse a cheque U>3 >Ex  
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拒付支票to stop payment of a cheque N{pa) /  
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提示要求付款to present for payment c,BAa*]K  
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见票即付持票人payable to bearer 7 6*hc   
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支付指定人payable to order oP-;y&AS  
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已过期||无效out of date||stale 2mOfsn d@  
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请给出票人R/D||refer to drawer wz@/5c/u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {jUvKB_x  
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文字与数字不一致words and figures differ ZpTi:3>  
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支票 :7k`R62{  
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时间已过account closed ZK!4>OuH`  
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更改处应加盖印章alterations require initials &}O8w77  
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时间已过effects not cleared D~7%};D[  
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停止付款payment stopped 'bG1U`v=3  
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支票毁损cheque mutilated 0rGj|@+;  
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汇款||寄钱to remit||to send money J1& A,G
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寄票供取款||支票支付to send a cheque for payment /;[
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寄款人a remitter }i
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收款人a remittee k`{RXx  
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国外汇票foreign Bill |qQ{8T%)  
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国内汇票inland Bill EaJDz`T}  
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跟单汇票documentary bill 7AS.)Q#=x  
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空头汇票accommodation bill -ryDsq  
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原始汇票original bill ocb%&m;i  
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改写||换新票据renewed bill @>qx:jx(-S  
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即期汇票sight bill||bill on demand V)_H E  
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…days after date||…days after date…日后付款 .5jnKU8NF  
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…months after date||…months after date…月后付款 Td["l!-fe  
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见票后…日付款…days after sight||…days sight = ]dz1~/  
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见票后…月付款…months after sight||…months sight CF4Oh-f  
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同组票据set of bills WI*^+E&=*  
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单张汇票sola of exchange||sole of exchange JxMyeo%gv  
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远期汇票usance bill||bill at usance _G-bL;  
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长期汇票long bill 1`2);b{@  
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短期汇票short bill 0~@L %~  
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逾期汇票overdue bill #G[ *2h~99  
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宽限日期days of grace I;Z`!u:+  
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电汇telegraphic transfer （T.T） N$ qNe'b  
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邮汇postal order||postal note （Am.）||post office order||money order :Z*02JwK  
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本票promissory note （P/N） i$fjr[$B  
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押汇负责书||押汇保证书letter of hypothecation =JySY@
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副保||抵押品||付属担保物collateral security +n8I(l=  
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担保书trust receipt||letter of indemnity <5!RAdaj+  
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承兑||认付acceptance v&CO#vK5.  
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单张承兑general acceptance _uy5?auQ  
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有条件承兑qualified acceptance qS/71Kv'  
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附条件认付conditional acceptance ]a%\Q2[c  
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部分认付partial acceptance   h?pGw1Q