[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。   0") _%  
会计报表statement of account Zg_b(ks  
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往来帐目account current !S<p"   
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现在往来帐||存款额current accout !"hlG^*9  
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销货帐account sales P=}l.R*1G  
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共同计算帐项joint account PdKcDKJ  
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未决帐项outstanding account x6aVNH=  
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贷方帐项credit account||creditor account 7IUJHc?  
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借方帐项debit account||debtor account yu#m6K  
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应付帐||应付未付帐account payable cm!vuoB~~  
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应收帐||应收未收帐account receivable e<DcuF<ZS  
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新交易||新帐new account pl}W|kW}  
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未决帐||老帐old account VaonG]Ues  
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现金帐cash account _or_Vw!  
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流水帐running account t%y i3  
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暂记帐||未定帐suspense account [+@T"2h2b  
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过期帐||延滞帐overdue account||pastdue account E.B6u, Te  
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杂项帐户sundry account FrRUAoFO  
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详细帐单||明细表detail account DLq'V.M:  
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呆帐bad account ~1Ffu x  
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会计项目title of account >qMzQw2
 
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会计薄||帐薄account-book f]Zj"Tt-  
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营业报告书||损益计算表account of budiness||business report h5n@SE>G  
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借贷细帐||交验帐account rendered uesIkJ^Q[  
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明细帐account stated Co/04F.  
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与…银行开立一户头to open an account with 8y4t9V  
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与…银行建立交易to keep account with yx<-M  
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继续记帐to keep account ;Yt'$D*CP  
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与…有交易to have an account with QwnqysNx4  
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作成会计帐||有往来帐项to make out an account with G1SOvdq  
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清算||清理债务to make up an account +[V.yY/t|>  
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清洁帐目||与…停止交易to close ones account with 5_rx$av m  
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结帐to close an account ?0d#O_la 3  
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清理未付款to ask an account||to demand an account 2}9M7Z",2  
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结清差额to balance the account with L}tP_ *  
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清算to settle an account||to liquidate an account||to square an account wd2z=^S~  
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审查帐目||监查帐目to audit an account \[]4rXZN0  
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检查帐目to examine an account D1wONss  
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转入A的帐户to charge the amount to As account =DXN`]uN  

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以计帐方式付款to pay on account E_#?;l>  
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代理某人||为某人on ones account||on account of one :CP,DO
 
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为自己计算||独立帐目on ones own account SnY{|  
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由某人收益并负风险on ones account and risk||for ones account and risk ULzrJbP'7  
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由某人负担for ones account||for account of one f8)fm2^09  
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按某人指示||列入某人帐户by order and for account of one %m-U:H.Vp  
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列入5月份帐目for May account N{uVh;_  
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编入某中帐项下to pass to the account of||to place to the account of 5&0qr$  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book -! ^D8^s  
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支票陈票人cheque drawer ,(N N)Oj  
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持票人cheque holder \J;_%-Z  
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不记名支票cheque to bearer||bearer cheque 'UM *7  
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记名支票||认人支票cheque to order %*#+(A"V  
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到期支票antedated cheque Y(R.<LtY  
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未到期支票postdated cheque ]J@-,FFC  
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保付支票certified cheque l>KkAA
 
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未获兑现支票，退票returned cheque YrV@k*O*  
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横线支票crossed cheque A0:rn\$l3  
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普通横线general crossing Keem\/  
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特别横线special crossing Dp!91NgB p  
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空白支票blank cheque @\o"
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失效支票，过期支票stale cheque -$DfnAh  
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普通支票open cheque _{-[1-lN5_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount o]RZd--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 o+7)cI  
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支票换现金||兑现to cash a cheque OF+4Mq  
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清理票款to clear a cheque ^6z"@+;*  
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保证兑现to certify a cheque M/dgW`c  

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填写支票数额to fill up a cheque !*Eu(abD  
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支票上划线to cross a cheque { ]_j)R  
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开发支票to make out a cheque 66,(yxg  
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签发支票，开立支票to draw a cheque||to issue a cheque  2Y23!hw  
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透支支票to overdraw a cheque <Q\KS  
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背书支票to endorse a cheque ypx~WXFK  
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请付票款||清付票款to pay a cheque||to honour a cheque l|?tqCT ^h  
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支票退票to dishonour a cheque U?le|tK  
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拒付支票to refuse a cheque #Az#_0=  
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拒付支票to stop payment of a cheque ~p?A
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提示要求付款to present for payment !q\=e@j-i  
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见票即付持票人payable to bearer ^EX"fRwNi  
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支付指定人payable to order hhy+bA}  
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已过期||无效out of date||stale ='o3<}  
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请给出票人R/D||refer to drawer hLLSmW(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *#XZ*Ga  
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文字与数字不一致words and figures differ lLTqk\8g  
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支票 U"k$qZ[
 
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时间已过account closed mQ:{>`  
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更改处应加盖印章alterations require initials GEWjQ;g  
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时间已过effects not cleared 2|je{  
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停止付款payment stopped ]c/E7|0Q  
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支票毁损cheque mutilated jzbq{#  
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汇款||寄钱to remit||to send money g_Z tDxz  
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寄票供取款||支票支付to send a cheque for payment Ya
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寄款人a remitter :o 'x?]  
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收款人a remittee +=3=%%?C  
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国外汇票foreign Bill I^
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国内汇票inland Bill o`bc/3!  
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跟单汇票documentary bill b:dN )m  
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空头汇票accommodation bill R_!.vGhkN  
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原始汇票original bill @5>#<LV=E#  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand MEDh  
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…days after date||…days after date…日后付款 5hrI#fpOR  
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…months after date||…months after date…月后付款 Xq TguO'  
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见票后…日付款…days after sight||…days sight ')m!48  
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见票后…月付款…months after sight||…months sight &,nv+>D  
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同组票据set of bills |2
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单张汇票sola of exchange||sole of exchange zm_8a!.  
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远期汇票usance bill||bill at usance @^,q/%;  
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长期汇票long bill l]*RiK2AC  
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短期汇票short bill MxE ]EJZ  
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逾期汇票overdue bill .;? Bni  
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宽限日期days of grace o E+'@  
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电汇telegraphic transfer （T.T） -]N2V'QB  
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邮汇postal order||postal note （Am.）||post office order||money order Y{Z&W9U  
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本票promissory note （P/N） {R1]tGOf  
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押汇负责书||押汇保证书letter of hypothecation yD9enYM  
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副保||抵押品||付属担保物collateral security K~(RV4oF8B  
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担保书trust receipt||letter of indemnity  3.&BhLT  
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承兑||认付acceptance LU3pCM{  
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单张承兑general acceptance !I7$e&Uz@  
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有条件承兑qualified acceptance J8'"vc}=  
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附条件认付conditional acceptance /T _M't@j  
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部分认付partial acceptance   i"J y>'