[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。   $d5}OI"g  
会计报表statement of account tA{hx-  
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往来帐目account current .qS(-7<  
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现在往来帐||存款额current accout U# U*^#  
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销货帐account sales #:s*Hy=  
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共同计算帐项joint account $7*@TMX  
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未决帐项outstanding account SAhk`_  
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贷方帐项credit account||creditor account s'/ZtH6>C  
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借方帐项debit account||debtor account p4vX3?&1W  
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应付帐||应付未付帐account payable i2E@5 v=|Y  
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应收帐||应收未收帐account receivable q9(Z9$a(\  

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新交易||新帐new account xwojjiV  
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未决帐||老帐old account %xdyGAl:  
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现金帐cash account H18pVh
 
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流水帐running account ~cSE 9ul  
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暂记帐||未定帐suspense account 9
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过期帐||延滞帐overdue account||pastdue account Bz? (?fyd  
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杂项帐户sundry account ^bEC
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详细帐单||明细表detail account "] ]aF1  
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呆帐bad account JZ/T:Hsh4  
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会计项目title of account x!fgZr{  
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会计薄||帐薄account-book f=-R<l  
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营业报告书||损益计算表account of budiness||business report c9Q_Qr0'  
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借贷细帐||交验帐account rendered 8zQN[[#n  
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明细帐account stated |OIU)53A-  
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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 j|LOg  
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继续记帐to keep account W&7(  
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与…有交易to have an account with S2EV[K8#  
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作成会计帐||有往来帐项to make out an account with w @H@[x  
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清算||清理债务to make up an account 9r ](/"=f  
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清洁帐目||与…停止交易to close ones account with YMj iJTl  
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结帐to close an account e^v\K [  
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清理未付款to ask an account||to demand an account n<ecVFft  
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结清差额to balance the account with 8L[\(~Zf  
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清算to settle an account||to liquidate an account||to square an account eF?jNO3  
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审查帐目||监查帐目to audit an account WLH ;{  
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检查帐目to examine an account df/7u}>9  
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转入A的帐户to charge the amount to As account ]'Gz~Z%>F  
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以计帐方式付款to pay on account {ITxHt  
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代理某人||为某人on ones account||on account of one `:d\L H  
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为自己计算||独立帐目on ones own account 0Y8Cz/$  
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由某人收益并负风险on ones account and risk||for ones account and risk gCbS$Pw  
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由某人负担for ones account||for account of one -
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按某人指示||列入某人帐户by order and for account of one Us_1 #$p,  
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列入5月份帐目for May account "oh;?gQ.  
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编入某中帐项下to pass to the account of||to place to the account of k&n
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寄出清算书to send in an account||to send in render an account 77'@U(  
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支票薄cheque book [MF&x9Ss?%  
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支票陈票人cheque drawer nuw7pEW@?  
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持票人cheque holder w"
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不记名支票cheque to bearer||bearer cheque ~.z82m  
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记名支票||认人支票cheque to order ;O~%y'  
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到期支票antedated cheque )5u#'5I>  
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未到期支票postdated cheque 0qm CIcg  
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保付支票certified cheque 'Z)#SzY
 
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未获兑现支票，退票returned cheque }0]iS8*tL  
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横线支票crossed cheque xpI8QV$#  
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普通横线general crossing Ox@$ }  
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特别横线special crossing 
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空白支票blank cheque X^i3(N  
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失效支票，过期支票stale cheque !uA'0U?ky  
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普通支票open cheque ,+x\NY2d
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount M #%V%<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges h TPvt  
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支票换现金||兑现to cash a cheque \aN5:Yy  
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清理票款to clear a cheque B5_QH8kt7  
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保证兑现to certify a cheque 1yeD-M"w  
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填写支票数额to fill up a cheque K k^!P*#  
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支票上划线to cross a cheque $H6ngL  
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开发支票to make out a cheque \P
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签发支票，开立支票to draw a cheque||to issue a cheque fUJe{C<H  
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透支支票to overdraw a cheque g}vU*g ;  
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背书支票to endorse a cheque !DKl:8mx4  
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请付票款||清付票款to pay a cheque||to honour a cheque " j:15m5  
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支票退票to dishonour a cheque l_(4CimOZ  
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拒付支票to refuse a cheque |mz0 ]  
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拒付支票to stop payment of a cheque b~K-mjJI  
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提示要求付款to present for payment oXqx]@7  
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见票即付持票人payable to bearer |U="B4  
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支付指定人payable to order 79U7<]-!  
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已过期||无效out of date||stale ;'|t>'0_  
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请给出票人R/D||refer to drawer N_E:?Jo  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Yc V*3`  
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文字与数字不一致words and figures differ bC]GL$ph9*  
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支票 Jm G)=$,  
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时间已过effects not cleared q P>Gre  
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停止付款payment stopped 'B4j=K*  
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支票毁损cheque mutilated d/:zO4v3  
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汇款||寄钱to remit||to send money mEe JK3D[  
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寄票供取款||支票支付to send a cheque for payment n~k9Z^ $  
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寄款人a remitter 3EKqXXzOB  
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收款人a remittee Ym*Ed[S  
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国外汇票foreign Bill @cZNoD  
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国内汇票inland Bill #:?vp V#i  
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跟单汇票documentary bill -\!"Kz/  
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空头汇票accommodation bill @iwg`j6ol  

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原始汇票original bill Y&k6Xhuao  
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改写||换新票据renewed bill 1dF=BR8  
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即期汇票sight bill||bill on demand (!U5B Hnd  
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…days after date||…days after date…日后付款 joh=0nk;D  
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…months after date||…months after date…月后付款 *1}'ZEaJ  
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见票后…日付款…days after sight||…days sight $*bd})y)I  
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见票后…月付款…months after sight||…months sight 5Y 4W:S  
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同组票据set of bills _W4i?Bde  
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单张汇票sola of exchange||sole of exchange /s>ZT8vaAs  

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远期汇票usance bill||bill at usance Uc6BI$Fmz  
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长期汇票long bill cy)gN g  
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短期汇票short bill xQC.ap  
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逾期汇票overdue bill 2Av3.u8%u  
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宽限日期days of grace *Wv]DV=\  
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电汇telegraphic transfer （T.T） K3&v6 #]  
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邮汇postal order||postal note （Am.）||post office order||money order BclZsU=xn  
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本票promissory note （P/N） JY#IeNL  
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押汇负责书||押汇保证书letter of hypothecation 0ANqEQX  
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副保||抵押品||付属担保物collateral security $BG4M? Y  
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担保书trust receipt||letter of indemnity }-k<>~FA  
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承兑||认付acceptance  pzezN  

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单张承兑general acceptance fQlR;4Q
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有条件承兑qualified acceptance d
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附条件认付conditional acceptance afv?z  
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部分认付partial acceptance   *f$mSI=