[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。   {tE9m@[AF  
会计报表statement of account 10?+6*d  
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往来帐目account current Y)V)g9  
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现在往来帐||存款额current accout ,> %=,x
 
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销货帐account sales 5t
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共同计算帐项joint account -] @cUx  
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未决帐项outstanding account Vi9Kah+  
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贷方帐项credit account||creditor account (T65pP_P 7  
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借方帐项debit account||debtor account _&SST)Y|  
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应付帐||应付未付帐account payable ^n %
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应收帐||应收未收帐account receivable *8%nbR  
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新交易||新帐new account |s!<vvp]  
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未决帐||老帐old account ]^>RBegJBO  
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现金帐cash account =WEWs4V5A  
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流水帐running account Nm{J=`  
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暂记帐||未定帐suspense account *r/o \pyH  
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过期帐||延滞帐overdue account||pastdue account l\6.f_  
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杂项帐户sundry account wDt9Lf O  
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详细帐单||明细表detail account v$~ZT_"(
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呆帐bad account #gSIa6z1W  
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会计项目title of account rrrn8b6  
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营业报告书||损益计算表account of budiness||business report i{MzQE+_^  
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借贷细帐||交验帐account rendered ]}9D*V  
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明细帐account stated *k !zdV  
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与…银行开立一户头to open an account with OcZ8:`=%  
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与…银行建立交易to keep account with e)kVS}e?  
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继续记帐to keep account f1RX`rXf  
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与…有交易to have an account with l
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作成会计帐||有往来帐项to make out an account with `dm}|
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清算||清理债务to make up an account Sj9NhtF]f  
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清洁帐目||与…停止交易to close ones account with Jsw% .<  
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结帐to close an account ;eiqzdP  
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清理未付款to ask an account||to demand an account JB(P-Y#yyA  
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结清差额to balance the account with v@;!fBUt  
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清算to settle an account||to liquidate an account||to square an account %N0cp@Vz  
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审查帐目||监查帐目to audit an account -8D$[@y(  
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检查帐目to examine an account K!onV3mR  
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转入A的帐户to charge the amount to As account /6d:l>4  
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以计帐方式付款to pay on account kKil]L  
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代理某人||为某人on ones account||on account of one d@0&  
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为自己计算||独立帐目on ones own account :c^9\8S  
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由某人收益并负风险on ones account and risk||for ones account and risk 7n*[r*$  
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由某人负担for ones account||for account of one GUqhm$6a  
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按某人指示||列入某人帐户by order and for account of one cp\A xWtUZ  
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列入5月份帐目for May account qH-':|h7  
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编入某中帐项下to pass to the account of||to place to the account of __N#Y/e ]  
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寄出清算书to send in an account||to send in render an account nax(V   
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支票薄cheque book 7TW</g(  
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支票陈票人cheque drawer Q-,,Kn  
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持票人cheque holder d:V6.7>,  
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不记名支票cheque to bearer||bearer cheque RN"O/b}qQ  
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记名支票||认人支票cheque to order %Z#s9
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到期支票antedated cheque ; OpN&q+  
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未到期支票postdated cheque 5sc`L  
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保付支票certified cheque Mx<?c  
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未获兑现支票，退票returned cheque =gjq@N]lAW  
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横线支票crossed cheque Zoi\r  
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普通横线general crossing }>|M6.n "  
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特别横线special crossing ]S=AO/'  
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空白支票blank cheque L`M.Htm8  
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失效支票，过期支票stale cheque covr0N)  
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普通支票open cheque RK
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !p4y@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 4K(AXk  
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支票换现金||兑现to cash a cheque $p)7k   
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清理票款to clear a cheque !w!}`|q  
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保证兑现to certify a cheque T.fmEl  
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填写支票数额to fill up a cheque <HLe,  
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支票上划线to cross a cheque |b@H]c;"  
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开发支票to make out a cheque 
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签发支票，开立支票to draw a cheque||to issue a cheque Y=%SK8]Q;  
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透支支票to overdraw a cheque ,+u.FQv~  
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背书支票to endorse a cheque B]`!L/  
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请付票款||清付票款to pay a cheque||to honour a cheque },"T,t#  
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支票退票to dishonour a cheque ad\?@>[I  
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拒付支票to refuse a cheque wknr^A  
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拒付支票to stop payment of a cheque 73-*
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提示要求付款to present for payment 3'd(=hJ45$  
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见票即付持票人payable to bearer I9! eL4e  
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支付指定人payable to order j>2Jw'l;?  
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已过期||无效out of date||stale xbh4j!FD$  
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请给出票人R/D||refer to drawer 7eQE[C  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y$n7'W6  
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文字与数字不一致words and figures differ 4H7 3a5f  
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支票 0p8Z l  
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时间已过account closed b-/ztZ@u  
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更改处应加盖印章alterations require initials r52X}Y  
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时间已过effects not cleared -{Lc?=  
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停止付款payment stopped P;&rh U^[  
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支票毁损cheque mutilated ? x1"uH  
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汇款||寄钱to remit||to send money ]!>ThBMa  
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寄票供取款||支票支付to send a cheque for payment >".,=u'  
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寄款人a remitter 8S&Kf>D  
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收款人a remittee
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国外汇票foreign Bill ,2F4S5F~rC  
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国内汇票inland Bill
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跟单汇票documentary bill I0 y+,~\  
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空头汇票accommodation bill 0B(<I?a/  
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原始汇票original bill Az.k6)~  
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改写||换新票据renewed bill 15Vb`Vf`N  
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即期汇票sight bill||bill on demand 9I>+Q&   
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…days after date||…days after date…日后付款 @Taj++ua  
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…months after date||…months after date…月后付款 %H:uE*WZ  
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见票后…日付款…days after sight||…days sight Nw@tlT4  
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见票后…月付款…months after sight||…months sight \oF79   
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同组票据set of bills de{KfM`W;  
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单张汇票sola of exchange||sole of exchange :.['e
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远期汇票usance bill||bill at usance ^4^1)' %  
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长期汇票long bill <}b`2/wP  
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短期汇票short bill U0'>(FP~2  
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逾期汇票overdue bill 3*$A;%q  
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宽限日期days of grace Go3EWM`Cd8  
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电汇telegraphic transfer （T.T） h)BRSs?v_D  
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邮汇postal order||postal note （Am.）||post office order||money order U'zW; Lt  
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本票promissory note （P/N） `m?%{ \  
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押汇负责书||押汇保证书letter of hypothecation 2#l<L>#  
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副保||抵押品||付属担保物collateral security Z`nHpmNM  
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担保书trust receipt||letter of indemnity Yu-e|:
 
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承兑||认付acceptance pkpD1c^  
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单张承兑general acceptance {8UYu2t  
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有条件承兑qualified acceptance F<
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附条件认付conditional acceptance
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部分认付partial acceptance   Wr Ht