[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。   ?T\_"G  
会计报表statement of account MET"s.v
 
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往来帐目account current h
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现在往来帐||存款额current accout Kulh:d:w  
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销货帐account sales yw{;Qm2\7  
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共同计算帐项joint account xZpGSlA  
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未决帐项outstanding account Eg;xj@S<2  
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贷方帐项credit account||creditor account )?qH#>mD6  
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借方帐项debit account||debtor account WymBjDos:  
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应付帐||应付未付帐account payable BMlu>,  
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应收帐||应收未收帐account receivable JRT,%;*,  
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新交易||新帐new account LsGu-Y5^  
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未决帐||老帐old account gJv;{;%  
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现金帐cash account V`;$Ua;y  
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流水帐running account ^3:y<{J  
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暂记帐||未定帐suspense account YKZk/m&H  
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过期帐||延滞帐overdue account||pastdue account {ylhh%t4hi  
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杂项帐户sundry account }Cy S_Tc  
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详细帐单||明细表detail account i$Sq. NU  
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呆帐bad account ^ew<|J2,B  
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会计项目title of account ~il{6Z+#n  
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会计薄||帐薄account-book .PhH|jrCW^  
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营业报告书||损益计算表account of budiness||business report i(k]}Di:  
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借贷细帐||交验帐account rendered Q.8)_w  
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明细帐account stated {0#p,l  
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与…银行开立一户头to open an account with _IK@K6V1  

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与…银行建立交易to keep account with )/hb9+S  
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继续记帐to keep account '
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与…有交易to have an account with \(C_t1  
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作成会计帐||有往来帐项to make out an account with .i7bI2^  
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清算||清理债务to make up an account l1|z; $_z  
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清洁帐目||与…停止交易to close ones account with ;(kU:b|j  
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结帐to close an account (L)tC*Qjc  
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清理未付款to ask an account||to demand an account 7DU"QeLeb  
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结清差额to balance the account with *S).@j\{W  
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清算to settle an account||to liquidate an account||to square an account kQR
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审查帐目||监查帐目to audit an account f!`,!dZgkd  
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检查帐目to examine an account UGy~Ecv  
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转入A的帐户to charge the amount to As account U!"+~d)  
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以计帐方式付款to pay on account >Xq:?}-m2  
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代理某人||为某人on ones account||on account of one K8.=bGyg  
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为自己计算||独立帐目on ones own account &~+lXNXF  
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由某人收益并负风险on ones account and risk||for ones account and risk =N ,Mmz%  
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由某人负担for ones account||for account of one JJ3(0 +  
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按某人指示||列入某人帐户by order and for account of one -Cxk#-sb#  
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列入5月份帐目for May account L&F0^  
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编入某中帐项下to pass to the account of||to place to the account of F/[vg  
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寄出清算书to send in an account||to send in render an account 1}mIzrY  
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支票薄cheque book 4r!8_$fN?G  
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支票陈票人cheque drawer UBp0;)-  
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持票人cheque holder `d,hP"jBc  
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不记名支票cheque to bearer||bearer cheque ~p{.4n2:  
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记名支票||认人支票cheque to order +]/_gz  
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到期支票antedated cheque *Z=K9y,IC  
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未到期支票postdated cheque a?CV;9
 
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保付支票certified cheque !.mMO_4}  
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未获兑现支票，退票returned cheque ymSGB`CP  
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横线支票crossed cheque ;=1]h&S  

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普通横线general crossing wxEFM)z
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特别横线special crossing g,U~
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空白支票blank cheque fD#
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失效支票，过期支票stale cheque 'WkDpa  
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普通支票open cheque S#dkJu]]#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount X64OX9:YF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges r 11:T3  
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支票换现金||兑现to cash a cheque {C Qo}@.7  
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清理票款to clear a cheque J Sz'oA5
 
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保证兑现to certify a cheque t QkEJ pj  
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填写支票数额to fill up a cheque betN-n-  
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支票上划线to cross a cheque VQF!|*#  

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开发支票to make out a cheque zlzr;7m  
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签发支票，开立支票to draw a cheque||to issue a cheque 0 (jb19  
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透支支票to overdraw a cheque 0mo^I==J1  
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背书支票to endorse a cheque R>H*MvN  
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请付票款||清付票款to pay a cheque||to honour a cheque 1><\
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支票退票to dishonour a cheque Icf 4OAx  
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拒付支票to refuse a cheque eA9U|&o  
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拒付支票to stop payment of a cheque 'SF+P)Kmz  
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提示要求付款to present for payment =$601r  
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见票即付持票人payable to bearer 8;9GM^L  
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支付指定人payable to order ,GEMc a,`  
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已过期||无效out of date||stale Y W_E,A>h  
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请给出票人R/D||refer to drawer |8}f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p3O%|)yV  
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文字与数字不一致words and figures differ 6"Q/Y[y  
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支票 Y9~;6fg  
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时间已过account closed HRi~TZ?\  
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更改处应加盖印章alterations require initials g.aNITjP  
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时间已过effects not cleared AoyU1MR(  
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停止付款payment stopped uxk&5RY  
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支票毁损cheque mutilated /tA $'tZ  
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汇款||寄钱to remit||to send money Mo &I
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寄票供取款||支票支付to send a cheque for payment ,0 [8/)$M  
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寄款人a remitter `ea;qWy  
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收款人a remittee ttLChL  
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国外汇票foreign Bill )z3mS2  
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国内汇票inland Bill 2tCep  
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跟单汇票documentary bill kJy<vb~   
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空头汇票accommodation bill ^Ot+,l)  
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原始汇票original bill f'Wc_L)  
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改写||换新票据renewed bill s7O?)f f  
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即期汇票sight bill||bill on demand N_$ X4.7p  
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…days after date||…days after date…日后付款 8l>/ZZ.NXi  
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…months after date||…months after date…月后付款 J\_tigd  
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见票后…日付款…days after sight||…days sight h_?D%b~5
 
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见票后…月付款…months after sight||…months sight e.\d7_T+  
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同组票据set of bills ],>Z'W  
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单张汇票sola of exchange||sole of exchange tLS5yT/  
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远期汇票usance bill||bill at usance -nN} 8&l  
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长期汇票long bill "1&C\}.7  
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短期汇票short bill V\PGk<VO   
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逾期汇票overdue bill 9FX'Uws  
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宽限日期days of grace JdfjOlEb  

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电汇telegraphic transfer （T.T） _E:]qv  
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邮汇postal order||postal note （Am.）||post office order||money order BB|w-W=Kd  
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本票promissory note （P/N） S3P;@Rm  
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押汇负责书||押汇保证书letter of hypothecation 7 H.2]X  
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副保||抵押品||付属担保物collateral security kZ[E493bV  
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担保书trust receipt||letter of indemnity b9%hzD,MR  
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承兑||认付acceptance mPi4.p)  
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单张承兑general acceptance TF^Rh4  
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有条件承兑qualified acceptance "/S-+Ufn  
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附条件认付conditional acceptance xeIt7b?#  
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部分认付partial acceptance   ol^OvG:TQ