[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。   (:aU"5M  
会计报表statement of account ~wa6S?  
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往来帐目account current >)) CXGE  
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现在往来帐||存款额current accout =*&[K^  
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销货帐account sales +? h}e  
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共同计算帐项joint account Y8zTw`:V  
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未决帐项outstanding account &E_a 0*)e  
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贷方帐项credit account||creditor account ikW[lefTq  
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借方帐项debit account||debtor account |M7cB$y  
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应付帐||应付未付帐account payable hq)1YO  
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应收帐||应收未收帐account receivable #;$]M4  
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新交易||新帐new account "j@\a)a  
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未决帐||老帐old account qI+2,6 sGI  
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现金帐cash account iRzFA!wH  
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流水帐running account n t}7|h|  
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暂记帐||未定帐suspense account or/gx3  
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过期帐||延滞帐overdue account||pastdue account MUO<o  
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杂项帐户sundry account 54gr'qvr  
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详细帐单||明细表detail account Mo,&h?VOM?  
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呆帐bad account l<6u@,%s  
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会计项目title of account ,_2 -Op
  
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会计薄||帐薄account-book +yGQt3U  
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营业报告书||损益计算表account of budiness||business report {]0e=#hw  
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借贷细帐||交验帐account rendered "-J5!y*,Y  
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明细帐account stated t]/eCsR  
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与…银行开立一户头to open an account with ,eXtY}E  
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与…银行建立交易to keep account with 64 s;EC  
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继续记帐to keep account nM,:f)z  
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与…有交易to have an account with S;|:ci<[=  
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作成会计帐||有往来帐项to make out an account with O9=/\Kc  
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清算||清理债务to make up an account dP5x]'"x  
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清洁帐目||与…停止交易to close ones account with Ndmt$(b  
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结帐to close an account _;lw,;ftA  
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清理未付款to ask an account||to demand an account Q&9
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结清差额to balance the account with 9shfy4?k  
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清算to settle an account||to liquidate an account||to square an account 0|3I^b  
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审查帐目||监查帐目to audit an account |s8N  
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检查帐目to examine an account Z!p\=M,%  
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转入A的帐户to charge the amount to As account tgRj8 @  
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以计帐方式付款to pay on account X.]I4O&_  
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代理某人||为某人on ones account||on account of one {U4!sJSl1  
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为自己计算||独立帐目on ones own account AtT7~cVe  
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由某人收益并负风险on ones account and risk||for ones account and risk \Z{tC$|H  
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由某人负担for ones account||for account of one ,'L>:pF3  
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按某人指示||列入某人帐户by order and for account of one hp dI5  
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列入5月份帐目for May account 7iB!Uuc  
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编入某中帐项下to pass to the account of||to place to the account of _H]\  
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寄出清算书to send in an account||to send in render an account Y,]Lk<Hm3  
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支票薄cheque book BR|!ya+_2  
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支票陈票人cheque drawer %G?@H
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持票人cheque holder 79DNNj~  
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不记名支票cheque to bearer||bearer cheque m\teE]8x  
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记名支票||认人支票cheque to order k@xinK%O{  
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到期支票antedated cheque :>-zT[Lcn  
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未到期支票postdated cheque KXKT5E$  
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保付支票certified cheque Y7GsL7I  
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未获兑现支票，退票returned cheque Xj, %t}  
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横线支票crossed cheque <4 {m99  
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普通横线general crossing TX)W.2u=  
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特别横线special crossing |bk9<i ?  
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空白支票blank cheque "#)|WVa=BM  
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失效支票，过期支票stale cheque loA/d  
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普通支票open cheque 8K4^05*S
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -!!]1\S*Y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ##mZ97>$  
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支票换现金||兑现to cash a cheque L#SW!  
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清理票款to clear a cheque F'MX9P  
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保证兑现to certify a cheque a~Dk@>+P>  
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填写支票数额to fill up a cheque =rymd3/  
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支票上划线to cross a cheque JDf>Qg{  
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开发支票to make out a cheque M|c_P)7ym  
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签发支票，开立支票to draw a cheque||to issue a cheque 5r)8MklZ  
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透支支票to overdraw a cheque q\@_L.tc[  
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背书支票to endorse a cheque N!c FUZ5]  
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请付票款||清付票款to pay a cheque||to honour a cheque ~1;M4K  
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支票退票to dishonour a cheque 9h|6
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拒付支票to refuse a cheque ^vMlRt;  
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拒付支票to stop payment of a cheque Ho&:Zs  
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提示要求付款to present for payment MO$yst?fK  
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见票即付持票人payable to bearer wxqX42v  
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支付指定人payable to order Hrpz4E%\Aw  
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已过期||无效out of date||stale =q0V%h{  
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请给出票人R/D||refer to drawer iO?AY  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ik^^8@z  
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文字与数字不一致words and figures differ {
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支票 we[+6Z6J  
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时间已过account closed ya1 aWs~  
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更改处应加盖印章alterations require initials qr4 lr!#t  
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时间已过effects not cleared @U8u6JNK'  
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停止付款payment stopped Lq5xp<  
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支票毁损cheque mutilated WF`%7A39Af  
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汇款||寄钱to remit||to send money cZ_)'0  
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寄票供取款||支票支付to send a cheque for payment =xm7i#1  
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寄款人a remitter I`{*QU  
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收款人a remittee L0"|4=  
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国外汇票foreign Bill Y M:9m)  
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国内汇票inland Bill ^g*Sy, A  
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跟单汇票documentary bill Zq85q  
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空头汇票accommodation bill )&_bY~
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原始汇票original bill sPi  
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改写||换新票据renewed bill *fc8M(]&d  
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即期汇票sight bill||bill on demand Pg
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…days after date||…days after date…日后付款 DQY1oM)D!  
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…months after date||…months after date…月后付款 m+'1c}n^7  
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见票后…日付款…days after sight||…days sight RL4|!Hz
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见票后…月付款…months after sight||…months sight &6CDIxH{  
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同组票据set of bills OE(y$+L3_I  
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单张汇票sola of exchange||sole of exchange <fHHrmZ#/.  
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远期汇票usance bill||bill at usance ,M`1 k  
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长期汇票long bill W]Xwt'ABz  
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短期汇票short bill q'S[TFMNE  
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逾期汇票overdue bill ;Lfn&2G  
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宽限日期days of grace W>!:K^8]  
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电汇telegraphic transfer （T.T） r[ k  
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邮汇postal order||postal note （Am.）||post office order||money order =,it`8;  
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本票promissory note （P/N） {w3<dfJ  
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押汇负责书||押汇保证书letter of hypothecation yqx!{8=V  
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副保||抵押品||付属担保物collateral security 9+*{3 t  
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担保书trust receipt||letter of indemnity <z60EvHg  
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承兑||认付acceptance 19R~&E's  
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单张承兑general acceptance a'HHUii=  
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有条件承兑qualified acceptance 1k "t[^  
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附条件认付conditional acceptance A+Un(tU2(  
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部分认付partial acceptance   u-.5rH l