[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。   b3 MgJT"mN  
会计报表statement of account yVUA7IY  
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往来帐目account current
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现在往来帐||存款额current accout "dXRUg"  
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销货帐account sales 234OJ?  
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共同计算帐项joint account syA
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未决帐项outstanding account \kvd;T#t6  
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贷方帐项credit account||creditor account y!6B Gz  
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借方帐项debit account||debtor account $}jp=?,t  
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应付帐||应付未付帐account payable "2i{ L '  
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应收帐||应收未收帐account receivable fB:9:NX  
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新交易||新帐new account w>p0ldi  
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未决帐||老帐old account am{f<v,EI  
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现金帐cash account Qg"hN  
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流水帐running account .X\p;~H 5  
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暂记帐||未定帐suspense account klxVsx%I{G  
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过期帐||延滞帐overdue account||pastdue account p @&>{hi@  
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杂项帐户sundry account 8W#/=X
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详细帐单||明细表detail account {a\O7$A\F  
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呆帐bad account %@#+Xpa+  
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会计项目title of account T$T:~8tK3  
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会计薄||帐薄account-book M(|Qvh{Q6  
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营业报告书||损益计算表account of budiness||business report i]J*lM7'  
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借贷细帐||交验帐account rendered 0D/u`-  
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明细帐account stated Ko_Sx.  
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与…银行开立一户头to open an account with 
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与…银行建立交易to keep account with 1+6:K._C(m  
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继续记帐to keep account oJa6)+b(3  
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与…有交易to have an account with u$ C@0d  
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作成会计帐||有往来帐项to make out an account with Xou1X$$z  
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清算||清理债务to make up an account D^Ahw"X)  
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清洁帐目||与…停止交易to close ones account with dp`xyBQ3  
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结帐to close an account PN9^ sLx=  
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清理未付款to ask an account||to demand an account S<}2y9F  
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结清差额to balance the account with s2f95<B  
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清算to settle an account||to liquidate an account||to square an account L9tjHC]
 
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审查帐目||监查帐目to audit an account RC
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检查帐目to examine an account QZy+`  
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转入A的帐户to charge the amount to As account Bz}Dgbb  
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以计帐方式付款to pay on account m87,N~DP  
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代理某人||为某人on ones account||on account of one o `?0D)/O  
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为自己计算||独立帐目on ones own account Gvo(iOU  
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由某人收益并负风险on ones account and risk||for ones account and risk dz/' m7  
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由某人负担for ones account||for account of one -q7A\8C  
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按某人指示||列入某人帐户by order and for account of one b i^h&H  
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列入5月份帐目for May account v-6"*EP  
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编入某中帐项下to pass to the account of||to place to the account of eeIh }t>[  
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寄出清算书to send in an account||to send in render an account 0P`wh=")  
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支票薄cheque book 4X7y}F.J  
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支票陈票人cheque drawer `}o4&$  
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持票人cheque holder pM~Xh ]/  
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不记名支票cheque to bearer||bearer cheque M<JJQh5  
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记名支票||认人支票cheque to order /uI/8>p(  
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到期支票antedated cheque
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未到期支票postdated cheque 3(P^PP8  
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保付支票certified cheque Ff>Y<7CQ v  
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未获兑现支票，退票returned cheque A{h hnrr8  
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横线支票crossed cheque L1BpkB  
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普通横线general crossing zcJ]US  
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特别横线special crossing `'Ta=kd3  
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空白支票blank cheque qq-&z6;$  
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失效支票，过期支票stale cheque {%D "0*^  
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普通支票open cheque $ajw]2kx  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 'lC"wP&$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &4*&L.hPM^  
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支票换现金||兑现to cash a cheque QN_5q5  
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清理票款to clear a cheque 6}iIK,Om  
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保证兑现to certify a cheque _?G\^^  
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填写支票数额to fill up a cheque /2'\ya4B  
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支票上划线to cross a cheque @TgCI`E  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque wCmwH=
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透支支票to overdraw a cheque tm]75*?  
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背书支票to endorse a cheque J|xqfY@+  
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请付票款||清付票款to pay a cheque||to honour a cheque 6bb=;  
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支票退票to dishonour a cheque $oxPmELtpe  
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拒付支票to refuse a cheque #ml
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拒付支票to stop payment of a cheque ~Zj?%4
 
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提示要求付款to present for payment &)bar.vw/  

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见票即付持票人payable to bearer ~(%G;fZ?x  
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支付指定人payable to order |_w*:NCV5  
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已过期||无效out of date||stale }(hE{((o  
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请给出票人R/D||refer to drawer MI@ RdXkY  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Zy!\=-dSm  
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文字与数字不一致words and figures differ 2XI% 4  
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支票 &pmJ:WO,h  
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时间已过account closed u{3KV6MS  
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更改处应加盖印章alterations require initials f a\cLC  
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时间已过effects not cleared )b-G2< kb  
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停止付款payment stopped 4B> l|%  
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支票毁损cheque mutilated /0\pPc*kA{  
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汇款||寄钱to remit||to send money ]':C~-RV{  
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寄票供取款||支票支付to send a cheque for payment |/(5GX,X  
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寄款人a remitter mb/3 #)  
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收款人a remittee *CG2sAeB  
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国外汇票foreign Bill ]I]dwi_g)  
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国内汇票inland Bill J)-owu;  
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跟单汇票documentary bill hh?'tb{  
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空头汇票accommodation bill W`\H3?C`xQ  
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原始汇票original bill .dygp"*  
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改写||换新票据renewed bill \uYUX~}i"  
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即期汇票sight bill||bill on demand w iq{Jo#  
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…days after date||…days after date…日后付款 i~,k2*o  
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…months after date||…months after date…月后付款 f4_\F/  
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见票后…日付款…days after sight||…days sight r:q#l~;^  
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见票后…月付款…months after sight||…months sight {, |"Rpd  
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同组票据set of bills =?lT&|"  
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单张汇票sola of exchange||sole of exchange q^cFD  
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远期汇票usance bill||bill at usance w(U/(C7R  
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长期汇票long bill lEDHx[q  
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短期汇票short bill 3azc`[hl  
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逾期汇票overdue bill acZHb[w  
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宽限日期days of grace t/1NTa  
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电汇telegraphic transfer （T.T） ?>8zU;Aj  
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邮汇postal order||postal note （Am.）||post office order||money order 4sQAR6_SW~  
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本票promissory note （P/N） weV#%6=5\  
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押汇负责书||押汇保证书letter of hypothecation xUpb1R  
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副保||抵押品||付属担保物collateral security CD1=2  
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担保书trust receipt||letter of indemnity 8VmN?"5v  
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承兑||认付acceptance <57l|}8  
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单张承兑general acceptance &
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有条件承兑qualified acceptance }!]x|zU.=  
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附条件认付conditional acceptance bM0[V5:jB  
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部分认付partial acceptance   j~S!!Z]