[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。   mCSt.n~  
会计报表statement of account oIG
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往来帐目account current fbW<c`LH  
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现在往来帐||存款额current accout t tY[\D&ZS  
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销货帐account sales tR<L9h  
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共同计算帐项joint account %(B6eiA  
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未决帐项outstanding account ?nwg.
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贷方帐项credit account||creditor account ,[[Xo;q  
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借方帐项debit account||debtor account %FJB9?9=|  
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应付帐||应付未付帐account payable zYEb#*Kar  
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应收帐||应收未收帐account receivable aPin6L$;)  
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新交易||新帐new account 6|Xm8,]yRw  
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未决帐||老帐old account WQv`%%G2>  
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现金帐cash account -o+; e3#  
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流水帐running account #0c;2 }D  
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暂记帐||未定帐suspense account R_Uy.0=4  
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过期帐||延滞帐overdue account||pastdue account *y
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杂项帐户sundry account WTwur
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详细帐单||明细表detail account n(j5dN>]  
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呆帐bad account d Q
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会计项目title of account :nxBM#:xu  
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会计薄||帐薄account-book WJii0+8e  
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营业报告书||损益计算表account of budiness||business report r^;1Sm  

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借贷细帐||交验帐account rendered II{"6YI>  
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明细帐account stated @'JA3V}  
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与…银行开立一户头to open an account with rz.`$  
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与…银行建立交易to keep account with q;9OqArq  
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继续记帐to keep account :p.f zL6X  
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与…有交易to have an account with koy0A/\%  
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作成会计帐||有往来帐项to make out an account with cb%ML1c  
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清算||清理债务to make up an account V(3rTDg  
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清洁帐目||与…停止交易to close ones account with gwN y
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结帐to close an account m";?B1%x  
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清理未付款to ask an account||to demand an account !&5B&w{u~!  
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结清差额to balance the account with g/` z.?  
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清算to settle an account||to liquidate an account||to square an account &|c] U/_w  
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审查帐目||监查帐目to audit an account ?oQAxb&  
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检查帐目to examine an account c$~J7e6$  
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转入A的帐户to charge the amount to As account TPWqiA?3Cp  
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以计帐方式付款to pay on account :hUt7/3c  
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代理某人||为某人on ones account||on account of one n^k Uu2g|  
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为自己计算||独立帐目on ones own account CB>O%m[1  
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由某人收益并负风险on ones account and risk||for ones account and risk CO.e.:h  
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由某人负担for ones account||for account of one Dv-ubki  
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按某人指示||列入某人帐户by order and for account of one =Btmi  
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列入5月份帐目for May account il >XV>  
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编入某中帐项下to pass to the account of||to place to the account of Pqb])-M9p  
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寄出清算书to send in an account||to send in render an account Acx
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支票薄cheque book fDIKR[B  
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支票陈票人cheque drawer {\zB'SNq  
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持票人cheque holder CXfPC[o  

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不记名支票cheque to bearer||bearer cheque @I,:(<6  
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记名支票||认人支票cheque to order J|GE t@o3  
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到期支票antedated cheque [n{c,U F  
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未到期支票postdated cheque qz2j55j   
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保付支票certified cheque #+]-}v3  
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未获兑现支票，退票returned cheque m?#J`?E  
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横线支票crossed cheque K$(Li
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普通横线general crossing o#ajBOJ  
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特别横线special crossing #(KE9h%  
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空白支票blank cheque |N/Wu9w$  
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失效支票，过期支票stale cheque kbF+aS  
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普通支票open cheque <h"*"q|9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount eGJ}';O,g  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cqyrao3;  
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支票换现金||兑现to cash a cheque WO=,NQO w  
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清理票款to clear a cheque %`~?w'  
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保证兑现to certify a cheque ]_ON\v1  
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填写支票数额to fill up a cheque @6roW\'$  
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支票上划线to cross a cheque ?l3PDorR  
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开发支票to make out a cheque Ao:<aX,=  
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签发支票，开立支票to draw a cheque||to issue a cheque )^C w  
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透支支票to overdraw a cheque -zq_W+)ks  
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背书支票to endorse a cheque >$.lM~k  
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请付票款||清付票款to pay a cheque||to honour a cheque oA _,jsD4  
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支票退票to dishonour a cheque B@Ae2_;  
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拒付支票to refuse a cheque YB}p`b42L  
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拒付支票to stop payment of a cheque >|Hd*pg))  
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提示要求付款to present for payment (>OCLmV $  
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见票即付持票人payable to bearer (5SN=6O  
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支付指定人payable to order W6&s_ (  
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已过期||无效out of date||stale H$ !78/f  
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请给出票人R/D||refer to drawer fE\;Cbi  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9tW=9<E  
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文字与数字不一致words and figures differ ,= ;d<O8  
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支票 SArSi6vF  
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时间已过account closed 87P.K Yy  
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更改处应加盖印章alterations require initials x[Xj[O  
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时间已过effects not cleared  g?qh  
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停止付款payment stopped hadGF%> O6  
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支票毁损cheque mutilated o#X|4bES  
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汇款||寄钱to remit||to send money 8iTX}$t\{  
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寄票供取款||支票支付to send a cheque for payment =W1`FbR  
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寄款人a remitter 9Wng(ef6G  
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收款人a remittee <r (Y:2  
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国外汇票foreign Bill sidSY8j  
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国内汇票inland Bill 8UArl
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跟单汇票documentary bill %\?2W8Qv_J  
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空头汇票accommodation bill hv 18V>8  
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原始汇票original bill #z{9:o7[-  
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改写||换新票据renewed bill !n4p*<Y6  
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即期汇票sight bill||bill on demand L_uliBn  
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…days after date||…days after date…日后付款 &Mbpv)V8  
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…months after date||…months after date…月后付款 yjZxD[ Z  
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见票后…日付款…days after sight||…days sight :|xV}  
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见票后…月付款…months after sight||…months sight w~sr2;rp<  
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同组票据set of bills rWI6L3,i+  
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单张汇票sola of exchange||sole of exchange "Q]`~u':  
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远期汇票usance bill||bill at usance t>><|~wp  
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长期汇票long bill [9NzvC 9I  
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短期汇票short bill n\&[^Q#b|  
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逾期汇票overdue bill Ub
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宽限日期days of grace -L(F:
 
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电汇telegraphic transfer （T.T） 9/TF#  
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邮汇postal order||postal note （Am.）||post office order||money order V~` ?J6  
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本票promissory note （P/N） \wqi_[A  
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押汇负责书||押汇保证书letter of hypothecation 
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副保||抵押品||付属担保物collateral security ^c" wgRHc<  
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担保书trust receipt||letter of indemnity +]P??`,R;  
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承兑||认付acceptance vfPL;__{Y]  
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单张承兑general acceptance W
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有条件承兑qualified acceptance dUiv+K)ccQ  
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附条件认付conditional acceptance  K9h{sC  
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部分认付partial acceptance   +Zgh[a