[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。   .7<6 zG6J  
会计报表statement of account )wM881_!  
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往来帐目account current K_Q-9j  
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现在往来帐||存款额current accout !r#36kO  
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销货帐account sales N0V`xrS  
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共同计算帐项joint account =j!nt8]8  
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未决帐项outstanding account B
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贷方帐项credit account||creditor account aJzyEb  
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借方帐项debit account||debtor account ~5;2ni8n  
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应付帐||应付未付帐account payable c?%}J\<n  
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应收帐||应收未收帐account receivable 6[3>[ej:x  
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新交易||新帐new account Q-}cB  
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未决帐||老帐old account ZPlY]e  
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现金帐cash account Fvr$K*u  
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流水帐running account 5n1T7-QCL  
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暂记帐||未定帐suspense account Z!z#+G  
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过期帐||延滞帐overdue account||pastdue account /&o<kY  
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杂项帐户sundry account ,H@ x.  
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详细帐单||明细表detail account _53NuEM1  
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呆帐bad account X-F:)/$xG  
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会计项目title of account n=%D}W  
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会计薄||帐薄account-book zxy/V^mu  
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营业报告书||损益计算表account of budiness||business report ^dRgYi"(A  
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借贷细帐||交验帐account rendered )WbE -m  
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明细帐account stated ;
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与…银行开立一户头to open an account with 2VgVn,c  
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与…银行建立交易to keep account with 1w|u ^[~u\  
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继续记帐to keep account H JjW  
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与…有交易to have an account with r]O8|#P,Z$  
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作成会计帐||有往来帐项to make out an account with 'H)l~L  
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清算||清理债务to make up an account "(^1Dm$(  
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清洁帐目||与…停止交易to close ones account with rR3(yy0L  
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结帐to close an account w@\quy:  
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清理未付款to ask an account||to demand an account 4I<U5@a  
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结清差额to balance the account with x $=-lB  
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清算to settle an account||to liquidate an account||to square an account DeL7sU  
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审查帐目||监查帐目to audit an account hu''"/raM  
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检查帐目to examine an account }Qo:;&"3  
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转入A的帐户to charge the amount to As account YQk<1./}I  
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以计帐方式付款to pay on account p 6FPdt)  
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代理某人||为某人on ones account||on account of one r]+N(&q  
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为自己计算||独立帐目on ones own account d9n{jv|  
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由某人收益并负风险on ones account and risk||for ones account and risk $5;RQNhXh  
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由某人负担for ones account||for account of one q:D!@+U  
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按某人指示||列入某人帐户by order and for account of one d=B DR^/wA  
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列入5月份帐目for May account >v DD.
 
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编入某中帐项下to pass to the account of||to place to the account of '"=Mw;p  
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寄出清算书to send in an account||to send in render an account 2-3|0<`  
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支票薄cheque book \5wC&|WEB  
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支票陈票人cheque drawer 96.A8o
 
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持票人cheque holder kXq*Jq  
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不记名支票cheque to bearer||bearer cheque +C{ %pF  
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记名支票||认人支票cheque to order %` c?cB  
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到期支票antedated cheque =~&Fq $$  
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未到期支票postdated cheque Z' 0Gd@/  
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保付支票certified cheque ; b2)WM:  
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未获兑现支票，退票returned cheque -4JdKO  
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横线支票crossed cheque W"mkNqH  
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普通横线general crossing n8zh;vuJ  
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特别横线special crossing /q%TjQ}F  
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空白支票blank cheque TA=Ij,z~  
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失效支票，过期支票stale cheque :L9\`&}FS  
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普通支票open cheque 0Bn$C,-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount kX{c+qHM  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +D1;_D U  
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支票换现金||兑现to cash a cheque 94W9P't  
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清理票款to clear a cheque bn^^|i  
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保证兑现to certify a cheque  ~J"*ahl  
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填写支票数额to fill up a cheque t,R5FoV  
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支票上划线to cross a cheque kv
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开发支票to make out a cheque 50rq}-  
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签发支票，开立支票to draw a cheque||to issue a cheque r tf>\j+  
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透支支票to overdraw a cheque H*yX Iq:  
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背书支票to endorse a cheque R$(,~~MH  
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请付票款||清付票款to pay a cheque||to honour a cheque lh~!cOm\=E  
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支票退票to dishonour a cheque v2JC{XqrI  
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拒付支票to refuse a cheque W?F+QmD  
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拒付支票to stop payment of a cheque }# 'O b  
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提示要求付款to present for payment s+C&\$E  
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见票即付持票人payable to bearer
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支付指定人payable to order kVy%y"/  
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已过期||无效out of date||stale =+'4u  
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请给出票人R/D||refer to drawer m+"?; ;s  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  $3W[fC  
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文字与数字不一致words and figures differ #fRhG^QKp  
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支票
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时间已过account closed :h wZz2Dhi  
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时间已过effects not cleared :0Rd )*k,v  
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停止付款payment stopped C;1A$]bk  
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支票毁损cheque mutilated |ITp$_S  
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汇款||寄钱to remit||to send money SsIy;l  
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寄票供取款||支票支付to send a cheque for payment ra0:Lg'  
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寄款人a remitter {KxeH7S
 
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收款人a remittee 2E33m*C2  
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国外汇票foreign Bill n (7m  
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国内汇票inland Bill I= G%r/3  
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跟单汇票documentary bill F l83 Z>  
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空头汇票accommodation bill ?&I gD.  
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原始汇票original bill 1t_$pDF}  
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改写||换新票据renewed bill :y==O4  
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即期汇票sight bill||bill on demand O<Qa1Ow7f  
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…days after date||…days after date…日后付款 !sQ$a#Ea  
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…months after date||…months after date…月后付款 Rp4EB:*  
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见票后…日付款…days after sight||…days sight .j:.?v  
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见票后…月付款…months after sight||…months sight .281;] =  
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同组票据set of bills CB<1]Z  
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单张汇票sola of exchange||sole of exchange EF=.L {  
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远期汇票usance bill||bill at usance #u~s,F$De  
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长期汇票long bill >8Wvz.Nq/  
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短期汇票short bill Z m9 e|J  
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逾期汇票overdue bill ?#!Hm`\.  
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宽限日期days of grace _ vVw2HH  
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电汇telegraphic transfer （T.T） vK6YU9W~J  
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邮汇postal order||postal note （Am.）||post office order||money order Ou</{l /  
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本票promissory note （P/N） J~KWn.  
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押汇负责书||押汇保证书letter of hypothecation B3K!>lz  
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副保||抵押品||付属担保物collateral security GY<E
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担保书trust receipt||letter of indemnity K];nM}<  
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承兑||认付acceptance gP8Fe =]  
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单张承兑general acceptance B+S &vV  
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有条件承兑qualified acceptance tk"L2t  
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附条件认付conditional acceptance loN!&YceW  
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部分认付partial acceptance   xb\(>7M6Y