[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。   j &0fC!k  
会计报表statement of account 7{kpx $:_  
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往来帐目account current 2h|(8f:y  

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现在往来帐||存款额current accout Q[ 9rA  
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销货帐account sales #g-* n@ 1  
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共同计算帐项joint account {'c%#\  
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未决帐项outstanding account +Qi52OG  
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贷方帐项credit account||creditor account X>@.-{6T  
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借方帐项debit account||debtor account @k:f}-t  
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应付帐||应付未付帐account payable RESGI}
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应收帐||应收未收帐account receivable u>Axq3F  
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新交易||新帐new account iz  GaV[  
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未决帐||老帐old account c9g\7L,Z  
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现金帐cash account AZ]SRz9mKY  
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流水帐running account h'YcNkM 2>  
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暂记帐||未定帐suspense account 0&rH 9  
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过期帐||延滞帐overdue account||pastdue account TaHi+  
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杂项帐户sundry account A_q3p\b  
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详细帐单||明细表detail account TcKKI  
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呆帐bad account Zn 5m.=z  
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会计项目title of account oJp_c  
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会计薄||帐薄account-book gMK3o8B/  
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营业报告书||损益计算表account of budiness||business report +VW]
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借贷细帐||交验帐account rendered leYmVFE  
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明细帐account stated L2O57rT2  
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与…银行开立一户头to open an account with 2?nyPqT3AM  
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与…银行建立交易to keep account with NGQIoKC  
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继续记帐to keep account 4sE=W PKF#  
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与…有交易to have an account with y
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作成会计帐||有往来帐项to make out an account with ghQsS|)p.  
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清算||清理债务to make up an account &'2l_b  
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清洁帐目||与…停止交易to close ones account with &|FG#.2yw  
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结帐to close an account / ^M3-5@Q  
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清理未付款to ask an account||to demand an account 8(K~QvE~  
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结清差额to balance the account with sJYX[  
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清算to settle an account||to liquidate an account||to square an account NPq2C8:  
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审查帐目||监查帐目to audit an account -0){C|,6  

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检查帐目to examine an account KA[Su0  
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转入A的帐户to charge the amount to As account Qd=/e pkm  
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以计帐方式付款to pay on account y!Eh /KD  
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代理某人||为某人on ones account||on account of one MQI=  
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为自己计算||独立帐目on ones own account KJ |1zCM  
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由某人收益并负风险on ones account and risk||for ones account and risk v7RDoO]I  
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由某人负担for ones account||for account of one IEj`:]d  
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按某人指示||列入某人帐户by order and for account of one w}0P
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列入5月份帐目for May account Ei!z? sxzx  
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编入某中帐项下to pass to the account of||to place to the account of *0tNun 5=3  
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寄出清算书to send in an account||to send in render an account UJ+JVj  
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支票薄cheque book 4O'ho0w7  
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支票陈票人cheque drawer <XU]%}o  
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持票人cheque holder sP#5l @  
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不记名支票cheque to bearer||bearer cheque q^)(p' X  
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记名支票||认人支票cheque to order Y2fs$emv  
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到期支票antedated cheque !`o=2b=N  
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未到期支票postdated cheque 6/)A6Tt  
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保付支票certified cheque 4?c g6WJ'6  
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未获兑现支票，退票returned cheque u=5^xpI<D
 
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横线支票crossed cheque B7 T+a  
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普通横线general crossing W NCdk$  
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特别横线special crossing _?8T'?-1  
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空白支票blank cheque d] {^  
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失效支票，过期支票stale cheque P<U{jkM\/  
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普通支票open cheque 4 IVCTz[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ood&cP'c  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2Tp.S3  
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支票换现金||兑现to cash a cheque z}Q54,9m  
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清理票款to clear a cheque ke/QFN-`  
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保证兑现to certify a cheque SOd(& >  
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填写支票数额to fill up a cheque 8[eH8m#~$  
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支票上划线to cross a cheque 4V h#Ye:`  
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开发支票to make out a cheque Rc @p!Xi  
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签发支票，开立支票to draw a cheque||to issue a cheque Bc$t`PI  
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透支支票to overdraw a cheque t!v#rn[  
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背书支票to endorse a cheque C/!kMMh>vV  
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请付票款||清付票款to pay a cheque||to honour a cheque Ft' ?43J  
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支票退票to dishonour a cheque w!7Hl9BW  
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拒付支票to refuse a cheque _O{3bIay3!  
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拒付支票to stop payment of a cheque r$d,ChzQn?  
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提示要求付款to present for payment *>I4X=  
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见票即付持票人payable to bearer f5'Cq)Vw_  
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支付指定人payable to order E
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已过期||无效out of date||stale k  <SFl  
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请给出票人R/D||refer to drawer z$C}V/Ey  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d.>Zn?u4L  
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文字与数字不一致words and figures differ ufq9+}  
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支票 },#@q_E  
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时间已过account closed ?y"=jn  
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更改处应加盖印章alterations require initials pQ2'0u5w5  
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时间已过effects not cleared ~
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停止付款payment stopped d x 52[W  
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支票毁损cheque mutilated V d`}F0WD  
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汇款||寄钱to remit||to send money 7j,u&%om  
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寄票供取款||支票支付to send a cheque for payment 3]MSS\uB  
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寄款人a remitter y*oH"]D  
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收款人a remittee u*w'.5l  
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国外汇票foreign Bill .+#<~Jv  
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国内汇票inland Bill u*"mdL2  
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跟单汇票documentary bill oZS.pi  
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空头汇票accommodation bill :*g3PhNE  
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原始汇票original bill mN^/  
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改写||换新票据renewed bill ] -}Zd\Rs  
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即期汇票sight bill||bill on demand 5,~Ju>y*  
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…days after date||…days after date…日后付款 I&Dp~aEM]  
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…months after date||…months after date…月后付款 Ho!dtEs  
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见票后…日付款…days after sight||…days sight A8jj]J+  
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见票后…月付款…months after sight||…months sight OA?pBA  
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同组票据set of bills p*ic@n*G  
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单张汇票sola of exchange||sole of exchange TDY2 M  
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远期汇票usance bill||bill at usance 9esMr0*=  
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长期汇票long bill XUK!1}  
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短期汇票short bill 9o<5Z=  
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逾期汇票overdue bill XhEJF !  
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宽限日期days of grace HCIS4}lQ  
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电汇telegraphic transfer （T.T） o-7,P RmKN  
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邮汇postal order||postal note （Am.）||post office order||money order kh5VuXpe  
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本票promissory note （P/N） o>Faq+@  
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押汇负责书||押汇保证书letter of hypothecation Y)*:'&~2e  
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副保||抵押品||付属担保物collateral security Q *K31Ln  
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担保书trust receipt||letter of indemnity jn,_Ncd#  
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承兑||认付acceptance RIV + _}R  
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单张承兑general acceptance dK d"2+fH  
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有条件承兑qualified acceptance 5!jU i9  
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附条件认付conditional acceptance zbgH}6b  
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部分认付partial acceptance   YQ
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