[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。   hgj CXl  
会计报表statement of account +jc
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往来帐目account current /M 0 p_4  
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现在往来帐||存款额current accout Z%Vr+)!4  
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销货帐account sales JdtPY~k0  
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共同计算帐项joint account 6mwvI4)  
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未决帐项outstanding account XHy?  
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贷方帐项credit account||creditor account Im6U_JsNZh  
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借方帐项debit account||debtor account #aa1<-&H  
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应付帐||应付未付帐account payable =9(tsB gTX  
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应收帐||应收未收帐account receivable bhn 5Lz$z  
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新交易||新帐new account G,B?&gFX  
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未决帐||老帐old account VxkEez'|  
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现金帐cash account w?_`/oqd|  
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流水帐running account 0TmZ*?3!4  
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暂记帐||未定帐suspense account w]}f6VlEl  

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过期帐||延滞帐overdue account||pastdue account lM$t!2pRB  
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杂项帐户sundry account ;5N41_hG  
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详细帐单||明细表detail account &1l~&,,  
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呆帐bad account ~XKZXGw  
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会计项目title of account @i{]4rk lv  
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会计薄||帐薄account-book `H"vR:~{  
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营业报告书||损益计算表account of budiness||business report A$:|Qd7F1  
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借贷细帐||交验帐account rendered e,"FnW  
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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 .:N: pWe  
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与…银行建立交易to keep account with X.eB ;w/}  
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继续记帐to keep account ~ a A;<#  
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与…有交易to have an account with hkF^?AJ  
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作成会计帐||有往来帐项to make out an account with OpUA{P  
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清算||清理债务to make up an account !-,Ww[G>  
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清洁帐目||与…停止交易to close ones account with XWXr0>!,?  
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结帐to close an account uY]T:UVk
 
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清理未付款to ask an account||to demand an account }^9pa U  
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结清差额to balance the account with 7UDq/:}Fo  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account A_i zSzC1  
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检查帐目to examine an account W0|_]"K-  
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转入A的帐户to charge the amount to As account Bj8<@~bX:L  
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以计帐方式付款to pay on account 7*MU2gb  
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代理某人||为某人on ones account||on account of one YuA7r"c  
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为自己计算||独立帐目on ones own account 5;(0 $4I  
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由某人收益并负风险on ones account and risk||for ones account and risk D$$3fN.iEL  
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由某人负担for ones account||for account of one {KsVK4\r  
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按某人指示||列入某人帐户by order and for account of one L&QtHSzy  
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列入5月份帐目for May account 0JyqCbl  
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编入某中帐项下to pass to the account of||to place to the account of Zikm?(J  
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寄出清算书to send in an account||to send in render an account )%BT*)x  
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支票薄cheque book HwM/}-t  
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支票陈票人cheque drawer =uS8>.Qj  
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持票人cheque holder jWh
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不记名支票cheque to bearer||bearer cheque Wz5d|b  
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记名支票||认人支票cheque to order >|(WS.n3C  
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到期支票antedated cheque Mg&HRE  
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未到期支票postdated cheque V`U/'N-ay  
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保付支票certified cheque i;gw=Be  
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未获兑现支票，退票returned cheque x>'?IJZ  
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横线支票crossed cheque 4D0(Fl  
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普通横线general crossing E\W;:p,{A  
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特别横线special crossing w}fqs/)w  
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空白支票blank cheque Z{Lmd`<w`j  
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失效支票，过期支票stale cheque V7qCbd^>XJ  
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普通支票open cheque ufHuI*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount qen44;\L  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges qJe&jLZa  
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支票换现金||兑现to cash a cheque i!/h3%=  
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清理票款to clear a cheque VuYWb)@  
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保证兑现to certify a cheque _"FbjQ"  
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填写支票数额to fill up a cheque |1\dCE03}  
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支票上划线to cross a cheque VdjU2d  
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开发支票to make out a cheque vh:UXE lm  
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签发支票，开立支票to draw a cheque||to issue a cheque  \!' {-J  
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透支支票to overdraw a cheque sbq44L)  
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背书支票to endorse a cheque 7!` C TE  
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请付票款||清付票款to pay a cheque||to honour a cheque Xbsj:Ko]]U  
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支票退票to dishonour a cheque D=pI'5&  
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拒付支票to refuse a cheque KWZNu&)  
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拒付支票to stop payment of a cheque 1dgN10  
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提示要求付款to present for payment ED
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见票即付持票人payable to bearer qT-nD}  
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支付指定人payable to order X:} 5L>'  
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已过期||无效out of date||stale ?
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请给出票人R/D||refer to drawer fN? Lz%z3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [ QL<&:s&  
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文字与数字不一致words and figures differ 1J%qbh  
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支票 EpS8,[w  
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时间已过account closed b+#~N>|  
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更改处应加盖印章alterations require initials fyoB]{$p8  
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时间已过effects not cleared OU3+SYM  
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停止付款payment stopped \ iE9&3Ie  
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支票毁损cheque mutilated 8}
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汇款||寄钱to remit||to send money ~acK $ .#  
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寄票供取款||支票支付to send a cheque for payment [k{iN1n  
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寄款人a remitter kxf=%<l  
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收款人a remittee X',0MBQ0  
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国外汇票foreign Bill 4'b]2Mn3   
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国内汇票inland Bill z(68^-V=:  
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跟单汇票documentary bill ]Wm
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空头汇票accommodation bill ;7*@Gf}R  
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原始汇票original bill rM.<Gi05Qe  
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改写||换新票据renewed bill WN1-J(x6  
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即期汇票sight bill||bill on demand ,
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…days after date||…days after date…日后付款 5)<jP
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…months after date||…months after date…月后付款 .LHe*JC  
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见票后…日付款…days after sight||…days sight =(\!,S'  
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见票后…月付款…months after sight||…months sight +[
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同组票据set of bills qNL~m'  
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单张汇票sola of exchange||sole of exchange |_m;@.44?U  
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远期汇票usance bill||bill at usance B35f5m7r  
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长期汇票long bill &nProzC  
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短期汇票short bill 8ipLq`)  
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逾期汇票overdue bill )`-]nMc  
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宽限日期days of grace iN*@ f8gf  
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电汇telegraphic transfer （T.T） Y~xZ{am  
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邮汇postal order||postal note （Am.）||post office order||money order k~ue^^r}  
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本票promissory note （P/N） 2Mda'T8  
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押汇负责书||押汇保证书letter of hypothecation pxj"<q`nw8  
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副保||抵押品||付属担保物collateral security =F4}  
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担保书trust receipt||letter of indemnity Up&q#vqIj  
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承兑||认付acceptance :-)[B^0  
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单张承兑general acceptance A?/?9Gr  
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有条件承兑qualified acceptance fVM%.`  
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附条件认付conditional acceptance }W<L;yD  
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部分认付partial acceptance   vF,l?cU~