[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。   qyMR
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会计报表statement of account &3VR)Bxn  
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往来帐目account current `gq@LP"o  
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现在往来帐||存款额current accout #$(F&>pj  
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销货帐account sales C7&4,],  
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共同计算帐项joint account QK-_~9V  
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未决帐项outstanding account Le"$ksu>  
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贷方帐项credit account||creditor account [QA@XBy6  
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借方帐项debit account||debtor account 9J_lxy}  
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应付帐||应付未付帐account payable [gFpFz|b<  
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应收帐||应收未收帐account receivable Sf[ZGY)  
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新交易||新帐new account 9vT@ mqKu  
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未决帐||老帐old account &;5QB  
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现金帐cash account tsR\cO~/  
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流水帐running account O=8:K'  
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暂记帐||未定帐suspense account k$?zh$  
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过期帐||延滞帐overdue account||pastdue account *@|d7aiO  
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杂项帐户sundry account +CtsD9PA  
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详细帐单||明细表detail account L,V\g^4$K  
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呆帐bad account B'>(kZYMs  
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会计项目title of account :a#Mq9ph!  
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会计薄||帐薄account-book vQ"EI1=7Z  
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营业报告书||损益计算表account of budiness||business report pB;)Hii\  
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借贷细帐||交验帐account rendered eU?SLIof[{  
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明细帐account stated JTB
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与…银行开立一户头to open an account with i{TErJ{}e  

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与…银行建立交易to keep account with X+"8yZz3?  
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继续记帐to keep account zbn0)JO  
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与…有交易to have an account with v]+,kbT  
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作成会计帐||有往来帐项to make out an account with 'PTWC.C?9  
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清算||清理债务to make up an account d4<Ic#  
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清洁帐目||与…停止交易to close ones account with *L>gZ`Q  
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结帐to close an account E`%Ewt$Z  
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清理未付款to ask an account||to demand an account K| #%u2C  
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结清差额to balance the account with J@'}lG  
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清算to settle an account||to liquidate an account||to square an account m5Gt8Z 6a  
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审查帐目||监查帐目to audit an account  ,W"Q)cL  
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检查帐目to examine an account Mo`7YS-Y  
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转入A的帐户to charge the amount to As account zM?JLNs]<{  
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以计帐方式付款to pay on account ;\yY*   

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代理某人||为某人on ones account||on account of one s\g"~2+  
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为自己计算||独立帐目on ones own account +BcJHNIB  
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由某人收益并负风险on ones account and risk||for ones account and risk g}nlb.b]{m  
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由某人负担for ones account||for account of one Ru8k2d$B  
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按某人指示||列入某人帐户by order and for account of one !C>}j* 4  
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列入5月份帐目for May account {w*5uI% %e  
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编入某中帐项下to pass to the account of||to place to the account of "@IrBi6  
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寄出清算书to send in an account||to send in render an account  )!2$yD  
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支票薄cheque book uN1(l}z$  
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支票陈票人cheque drawer <:=}1t.Z  
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持票人cheque holder R$qp3I  
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不记名支票cheque to bearer||bearer cheque LliOhr4  
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记名支票||认人支票cheque to order !Cse,6/Z  
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到期支票antedated cheque (80 Tbi~+  
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未到期支票postdated cheque Bn>"lDf,  
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保付支票certified cheque ico%_fp  
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未获兑现支票，退票returned cheque ~dkN`
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横线支票crossed cheque alu3CE  
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普通横线general crossing 3{wr*L1%-~  
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特别横线special crossing 01bBZWX  
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空白支票blank cheque 3=r#=u5z  
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失效支票，过期支票stale cheque sfLH[Q?  
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普通支票open cheque -Ucj|9+(a  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {R`,iWV  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _FV<[x,nE8  
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支票换现金||兑现to cash a cheque [=Qv?am  
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清理票款to clear a cheque *{3&?pxx  
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保证兑现to certify a cheque -K+" :kiS  
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填写支票数额to fill up a cheque -c%K_2`  
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支票上划线to cross a cheque ho5mH{"OV  
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开发支票to make out a cheque o6{[7jI  
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签发支票，开立支票to draw a cheque||to issue a cheque '|v??`o#  
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透支支票to overdraw a cheque "O`{QVg:  
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背书支票to endorse a cheque YMlnC7?_/  
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请付票款||清付票款to pay a cheque||to honour a cheque |AY`OVgcKD  
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支票退票to dishonour a cheque K^H{B& b8  
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拒付支票to refuse a cheque ?*2DR:o>@  
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拒付支票to stop payment of a cheque [2]Ti_ >D  
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提示要求付款to present for payment ZGstD2N$  
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见票即付持票人payable to bearer Z0Tpz2m  
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已过期||无效out of date||stale hKZ<PwBi  
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请给出票人R/D||refer to drawer hJkP_(+J\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q%G"P*g$(  
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支票 *,hg+?lZ  
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时间已过account closed G*oqhep  
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更改处应加盖印章alterations require initials N ,8^AUJ3&  
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时间已过effects not cleared PVNDvUce  
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停止付款payment stopped &bIE"ZBjt  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money ]J]~i[  
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寄票供取款||支票支付to send a cheque for payment `oPUf!  
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寄款人a remitter KtR*/<7IC  
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收款人a remittee 5s /fBS  
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国外汇票foreign Bill \DgWp:|  
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国内汇票inland Bill @hz~9AII9  
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跟单汇票documentary bill 1(nK|  
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空头汇票accommodation bill [VL+
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原始汇票original bill A4|L;z/A[h  
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改写||换新票据renewed bill Jh6 z5xUV  
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即期汇票sight bill||bill on demand iN]#
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…days after date||…days after date…日后付款 c_RAtM<n  
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…months after date||…months after date…月后付款 920 o]Dh=t  
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见票后…日付款…days after sight||…days sight {CVn&|}J  
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见票后…月付款…months after sight||…months sight !=t.AgmL  
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同组票据set of bills {YT @$K]w,  
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单张汇票sola of exchange||sole of exchange &nXa/XIZ_  
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远期汇票usance bill||bill at usance JPt0k  
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长期汇票long bill THXG~3J<  
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短期汇票short bill
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逾期汇票overdue bill ]DV=/RpJ9B  
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宽限日期days of grace YlP8fxS  
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电汇telegraphic transfer （T.T） }-8ZSWog6f  
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邮汇postal order||postal note （Am.）||post office order||money order <8_~60  
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本票promissory note （P/N） Y8$,So>~  
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押汇负责书||押汇保证书letter of hypothecation @UG%B7  
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副保||抵押品||付属担保物collateral security +l8`oQuG  
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担保书trust receipt||letter of indemnity m+7/ebj{A  
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承兑||认付acceptance c'gV  
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单张承兑general acceptance ~t` uq  
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有条件承兑qualified acceptance 2[;4D/`*  
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附条件认付conditional acceptance g=gWkN <  
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部分认付partial acceptance   .e,(}_[[<