[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。   V(}:=eK  
会计报表statement of account zxEL+P  
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往来帐目account current z>xmRs   
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现在往来帐||存款额current accout *9 {PEx  
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销货帐account sales ]U?^hZ_  
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共同计算帐项joint account u$z`   
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未决帐项outstanding account #&+{mCjs  
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贷方帐项credit account||creditor account VO5#
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借方帐项debit account||debtor account #!B4 u?"m  
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应付帐||应付未付帐account payable :]K4KFM  
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应收帐||应收未收帐account receivable ]|pe>:gf'  
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新交易||新帐new account (y'hyJo  
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未决帐||老帐old account ZmqKQO  
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现金帐cash account Eh`7X=Z7E  
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流水帐running account  'c&Ed  
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暂记帐||未定帐suspense account yF:1( 4  
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过期帐||延滞帐overdue account||pastdue account fm%t^)E  
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杂项帐户sundry account G>_*djUf  
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详细帐单||明细表detail account "!P3R1;%  
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呆帐bad account s+Pq&<nV-  
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会计项目title of account 7"D",1h  
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会计薄||帐薄account-book Ny7S  
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营业报告书||损益计算表account of budiness||business report k'Hs}zeNn  
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借贷细帐||交验帐account rendered octL"t8w  
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明细帐account stated ]q[D>6_  
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与…银行开立一户头to open an account with Q*cf
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与…银行建立交易to keep account with bWS&Yk(  
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继续记帐to keep account Q\vpqE!9  
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与…有交易to have an account with n&/ `  
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作成会计帐||有往来帐项to make out an account with {TROoX~H?  
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清算||清理债务to make up an account 6|=
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清洁帐目||与…停止交易to close ones account with ?$pCsBDo  
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结帐to close an account !BF; >f`  
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清理未付款to ask an account||to demand an account Tidn-2L73O  
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结清差额to balance the account with re<{ >  
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清算to settle an account||to liquidate an account||to square an account gH vZVC[b  
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审查帐目||监查帐目to audit an account q2j{tP#  
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检查帐目to examine an account  ,0
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转入A的帐户to charge the amount to As account J8(lIk:e  
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以计帐方式付款to pay on account Y.UFbrv  
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代理某人||为某人on ones account||on account of one O/Crd/  
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为自己计算||独立帐目on ones own account q9_OGd|P  
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由某人收益并负风险on ones account and risk||for ones account and risk vE
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由某人负担for ones account||for account of one NLqzi%s  
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按某人指示||列入某人帐户by order and for account of one @9s$4DS  
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列入5月份帐目for May account R/YqyT\SM  
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编入某中帐项下to pass to the account of||to place to the account of y)@wjH{6  
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寄出清算书to send in an account||to send in render an account sgFEK[w .y  
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支票薄cheque book 7[)E>XRE  
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支票陈票人cheque drawer $UwCMPs X  
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持票人cheque holder W=?<<dVYD  
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不记名支票cheque to bearer||bearer cheque {Sh ;(.u^  
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记名支票||认人支票cheque to order ?r4>"[  
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到期支票antedated cheque "{t$nVJ  
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未到期支票postdated cheque LghfM"g  
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保付支票certified cheque .}+}8[p4l  
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未获兑现支票，退票returned cheque h68 xet;  
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横线支票crossed cheque uY*L,j^)  
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普通横线general crossing 9gIrt 6  
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特别横线special crossing 5h*p\cl!Y  
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空白支票blank cheque vDvFL<`vmD  
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失效支票，过期支票stale cheque qQa}wcU'9p  
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普通支票open cheque PvL[e"p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount UxBpdm%dvP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges wuBPfb  
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支票换现金||兑现to cash a cheque ^z\cyT%7t  
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清理票款to clear a cheque @6
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保证兑现to certify a cheque <ZW-QN4  
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填写支票数额to fill up a cheque >GuM]qn  
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支票上划线to cross a cheque HKeK<V  
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开发支票to make out a cheque MOC/KNb  
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签发支票，开立支票to draw a cheque||to issue a cheque ?4uL-z](V  
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透支支票to overdraw a cheque 0`H# '/  
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背书支票to endorse a cheque 2zpr~cB=  
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请付票款||清付票款to pay a cheque||to honour a cheque b Zt3|  
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支票退票to dishonour a cheque s^SJY{  
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拒付支票to refuse a cheque V.Mry`9-  
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拒付支票to stop payment of a cheque .V*^|UXbHi  
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提示要求付款to present for payment /tLVX} &  
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见票即付持票人payable to bearer I_BJH'!t  
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支付指定人payable to order g78^9Y*1  
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已过期||无效out of date||stale ElXFeJ%[G  
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请给出票人R/D||refer to drawer 7d vnupLh  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9B4&m|g  
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文字与数字不一致words and figures differ Lr<cMK<  
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支票 7Ix973^  
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时间已过account closed BzzTGWq\  
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更改处应加盖印章alterations require initials /o[w4d8  
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时间已过effects not cleared $?Wb}DU7_L  
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停止付款payment stopped &vJH$R  
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支票毁损cheque mutilated /\Ef%@  
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汇款||寄钱to remit||to send money +H.`MZ=  
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寄票供取款||支票支付to send a cheque for payment s>en  
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寄款人a remitter /,dz@  
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收款人a remittee sS Mh`4'  
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国外汇票foreign Bill j [a(#V{  
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国内汇票inland Bill !W\+#ez  
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跟单汇票documentary bill : +u]S2u{  
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空头汇票accommodation bill N;R^h? '  
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原始汇票original bill edD)TpmE,  
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改写||换新票据renewed bill B:<VA=  
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即期汇票sight bill||bill on demand /xQTxh1;K  
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…days after date||…days after date…日后付款 z{543~Og59  
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…months after date||…months after date…月后付款 *Ly6`HZ9  
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见票后…日付款…days after sight||…days sight JC"z&ka  
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见票后…月付款…months after sight||…months sight 6Zo}(^Ovz  
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同组票据set of bills =wJX0A|  
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单张汇票sola of exchange||sole of exchange Sdo-nt  
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远期汇票usance bill||bill at usance S/ *E,))m  
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长期汇票long bill .}t e
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短期汇票short bill _!6jR5&r,  
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逾期汇票overdue bill 3]>| i  
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宽限日期days of grace 45e~6",  
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电汇telegraphic transfer （T.T） 0@(&eH=  
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邮汇postal order||postal note （Am.）||post office order||money order +z( Lr=G  
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本票promissory note （P/N） g(052]  
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押汇负责书||押汇保证书letter of hypothecation bsX[UF
  
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副保||抵押品||付属担保物collateral security |N2#I
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担保书trust receipt||letter of indemnity vgPCQO([  
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承兑||认付acceptance j_AACq {.  
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单张承兑general acceptance [~HN<>L@C  
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有条件承兑qualified acceptance SU0 hma8  
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附条件认付conditional acceptance C_Dn{  
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部分认付partial acceptance   CZ;6@{ o