[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。   Hh Q0>  
会计报表statement of account ^Zz^h@+  
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往来帐目account current *JDz0M4f  
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现在往来帐||存款额current accout avq$aq(3&  
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销货帐account sales
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共同计算帐项joint account Qwpni^D8j  
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未决帐项outstanding account w"?Q0bhV9y  
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贷方帐项credit account||creditor account ZwBz\jmbP  
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借方帐项debit account||debtor account xH\\#4/  
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应付帐||应付未付帐account payable 7 2JwG7qh  
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应收帐||应收未收帐account receivable %]}JWXof  
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新交易||新帐new account kMCP .D45;  
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未决帐||老帐old account se %#U40*  
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现金帐cash account ]%D!-[C%1  
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流水帐running account K9EHT-  
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暂记帐||未定帐suspense account a%Q`R;W  
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过期帐||延滞帐overdue account||pastdue account ,nYa+
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杂项帐户sundry account C`[2B0  
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详细帐单||明细表detail account ;>Z+b#C[  
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呆帐bad account c9[{P~y  
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会计项目title of account Q.$8 >)  
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会计薄||帐薄account-book Zuzwc[Z1  
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营业报告书||损益计算表account of budiness||business report X[?fU&  
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借贷细帐||交验帐account rendered QaO9-:]eN  
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明细帐account stated HR?T  
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与…银行开立一户头to open an account with eMdP4<u  
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与…银行建立交易to keep account with k 76<CX  
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继续记帐to keep account ^"<Bk<b(  
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与…有交易to have an account with L=;T$4+p
  
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作成会计帐||有往来帐项to make out an account with ~c v|,  
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清算||清理债务to make up an account 91 R7Rrne  
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清洁帐目||与…停止交易to close ones account with @>VX]Qe^X  
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结帐to close an account gcwJ{&  
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清理未付款to ask an account||to demand an account ?  Lxc 1  
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结清差额to balance the account with _)pOkS  
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清算to settle an account||to liquidate an account||to square an account (ZF~   
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审查帐目||监查帐目to audit an account C+!=C{@7di  
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检查帐目to examine an account 66B,Krz1n  
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转入A的帐户to charge the amount to As account >G?*rg4  
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以计帐方式付款to pay on account -{A64gfFxT  
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代理某人||为某人on ones account||on account of one 8:I-?z;S  
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为自己计算||独立帐目on ones own account (@BB@G  
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由某人收益并负风险on ones account and risk||for ones account and risk S {XO3  
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由某人负担for ones account||for account of one =mwAbh)[7n  
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按某人指示||列入某人帐户by order and for account of one #Wl9[W/4  
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列入5月份帐目for May account FFV h~em{  
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编入某中帐项下to pass to the account of||to place to the account of ~}D"8[ABj  
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寄出清算书to send in an account||to send in render an account <gvgr4@^yR  
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支票薄cheque book R6GlQ G
 
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支票陈票人cheque drawer |BbrB[+ v[  
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持票人cheque holder *$t=Lh  
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不记名支票cheque to bearer||bearer cheque pug;1UZ  
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记名支票||认人支票cheque to order RBeQT=B8~  
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到期支票antedated cheque `GooSX  
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未到期支票postdated cheque &xFs0Ri(  
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保付支票certified cheque 3=lQZi<]%  
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未获兑现支票，退票returned cheque g.Kyfs4`  
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横线支票crossed cheque d+7Dy3i|g=  
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普通横线general crossing }~NWOJ3;  
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特别横线special crossing ozG!OiRW  
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空白支票blank cheque c6F8z75U  
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失效支票，过期支票stale cheque dO[pm0  
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普通支票open cheque JiH k`e`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )@.6u9\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges f5|Ew&1EP  
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支票换现金||兑现to cash a cheque ^U@Erc#d  
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清理票款to clear a cheque ]^@!ID$c  
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保证兑现to certify a cheque p7Q %)5o  
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填写支票数额to fill up a cheque G8voqP  
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支票上划线to cross a cheque $X:r&7t+Q[  
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开发支票to make out a cheque (#;<iu}  
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签发支票，开立支票to draw a cheque||to issue a cheque an9k2F.)  
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透支支票to overdraw a cheque H+ Y+8   
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背书支票to endorse a cheque b!Z-HL6  
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请付票款||清付票款to pay a cheque||to honour a cheque r6*~WM|Sq7  
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支票退票to dishonour a cheque tu6Q7CjW8  
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拒付支票to refuse a cheque dkRG4 )~g  
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拒付支票to stop payment of a cheque 9"YOj_z  
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提示要求付款to present for payment =fZ )2q  
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见票即付持票人payable to bearer S>o
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支付指定人payable to order
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已过期||无效out of date||stale 8W|qm;J98  
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请给出票人R/D||refer to drawer ;nPjyu'g  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds rN'')n/ F  
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文字与数字不一致words and figures differ :Z @!*F  
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支票 +
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时间已过account closed {:VUu?5-t;  
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更改处应加盖印章alterations require initials /=zzym~<>  
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时间已过effects not cleared $ePBw~yu  
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停止付款payment stopped QPf#y7_@u  
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支票毁损cheque mutilated Xj/U~  
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汇款||寄钱to remit||to send money .:KZ8'g3}  
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寄票供取款||支票支付to send a cheque for payment P<+5So0  
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寄款人a remitter '2u(fLq3h  
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收款人a remittee _`>F>aP  
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国外汇票foreign Bill 78v4cQ Y  
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国内汇票inland Bill \bze-|C  
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跟单汇票documentary bill (R_#lRaQ  

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空头汇票accommodation bill o2 =UUD&  
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原始汇票original bill O2|[g8(_F  
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改写||换新票据renewed bill V[<]BOM\v  
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即期汇票sight bill||bill on demand {EKzPr/  
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…days after date||…days after date…日后付款 ,Vz 1l_7  
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…months after date||…months after date…月后付款 k}-@N;zq  
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见票后…日付款…days after sight||…days sight k r0PL)$  
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见票后…月付款…months after sight||…months sight rixP[`!]x  
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同组票据set of bills aRBTuLa)fo  
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单张汇票sola of exchange||sole of exchange }."3&u't  
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远期汇票usance bill||bill at usance (pBOv:6  
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长期汇票long bill z?$F2+f&  
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短期汇票short bill l4+!H\2  
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逾期汇票overdue bill rrK&XP&  
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宽限日期days of grace `}:q@:%  
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电汇telegraphic transfer （T.T） qbjBN z  
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邮汇postal order||postal note （Am.）||post office order||money order Bq~!_6fB  
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本票promissory note （P/N） zx"'WM *  
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押汇负责书||押汇保证书letter of hypothecation !@mV$nTA  
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副保||抵押品||付属担保物collateral security K8NoY6  
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担保书trust receipt||letter of indemnity ;-p1z% u  
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承兑||认付acceptance DDk
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单张承兑general acceptance Z;kRQ  
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有条件承兑qualified acceptance x`8rR
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附条件认付conditional acceptance _2Sb?]Xn  
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部分认付partial acceptance   zfvMH"1