[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。   OV l,o  
会计报表statement of account iNTw;ov  
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往来帐目account current )xJo/{?  

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现在往来帐||存款额current accout D@Zb|EI%<  
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销货帐account sales MTKd:.J6  
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共同计算帐项joint account x5Sc+5?*  
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未决帐项outstanding account cuJ%;q=;  
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贷方帐项credit account||creditor account WQ\H2go  
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借方帐项debit account||debtor account =YPvh]][  
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应付帐||应付未付帐account payable }gE?ms4$  
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应收帐||应收未收帐account receivable )~q@2^  
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新交易||新帐new account #,dE )  
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未决帐||老帐old account e]\{ Ia  
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现金帐cash account 3P1OyB
 
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流水帐running account 8oI)q4V  
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暂记帐||未定帐suspense account $]/ a/!d  
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过期帐||延滞帐overdue account||pastdue account K!q:A+]  
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杂项帐户sundry account $I%75IZ  
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详细帐单||明细表detail account gt5   
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呆帐bad account X!0s__IOc  
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会计项目title of account w, u`06  
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会计薄||帐薄account-book c43"o  
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营业报告书||损益计算表account of budiness||business report +>N/q(l  

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借贷细帐||交验帐account rendered ^a@Vn\V1  
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明细帐account stated `, ?T;JRc  
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与…银行开立一户头to open an account with vVF#]t b|  
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与…银行建立交易to keep account with EJYfk?(B  
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继续记帐to keep account SGMLs'D   
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与…有交易to have an account with V
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作成会计帐||有往来帐项to make out an account with 8cy#[{u`;  
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清算||清理债务to make up an account @W|}|V5  
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清洁帐目||与…停止交易to close ones account with $~4ZuV%  
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结帐to close an account @=)_P
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清理未付款to ask an account||to demand an account zEJ|; oL  
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结清差额to balance the account with o<locZ  
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清算to settle an account||to liquidate an account||to square an account nK Rx_D$d  
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审查帐目||监查帐目to audit an account @jg*L2L6  
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检查帐目to examine an account  3+"z  
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转入A的帐户to charge the amount to As account YVZm^@ZVV  
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以计帐方式付款to pay on account Fsv%=E{  
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代理某人||为某人on ones account||on account of one e.n&Os<|<  
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为自己计算||独立帐目on ones own account u\-xlp?"o  
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由某人收益并负风险on ones account and risk||for ones account and risk )Ve?1?s '8  
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由某人负担for ones account||for account of one c&IIqT@Gb0  
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按某人指示||列入某人帐户by order and for account of one LHKawEZ  
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列入5月份帐目for May account <i`Ipj  
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编入某中帐项下to pass to the account of||to place to the account of [2~Et+r6g  
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寄出清算书to send in an account||to send in render an account G+[hE|L ~y  
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支票薄cheque book Ly/"da  
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支票陈票人cheque drawer (S* T{OgO  
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持票人cheque holder 03L+[F&"?  
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不记名支票cheque to bearer||bearer cheque PsMoH/+"  
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记名支票||认人支票cheque to order e82SG8#]  
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到期支票antedated cheque aFGEHZJQ  
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未到期支票postdated cheque u6Fm qK]Dj  
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保付支票certified cheque S\b[Bq  
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未获兑现支票，退票returned cheque WcqQR))n  
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横线支票crossed cheque m1H_kJ  
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普通横线general crossing Q$_y +[  
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特别横线special crossing ^=`7]E[p  
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空白支票blank cheque F|pM$Kd`  
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失效支票，过期支票stale cheque 3'tcEFkH  
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普通支票open cheque PJ}d- 
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Y\s
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3{c6)vR2  
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支票换现金||兑现to cash a cheque Nini8@d  
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清理票款to clear a cheque -)N,HAM>  
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保证兑现to certify a cheque NJ]AxFG  
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填写支票数额to fill up a cheque ,f*Q3 S/I  
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支票上划线to cross a cheque i?{)o]i  
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开发支票to make out a cheque L(RI4d  

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签发支票，开立支票to draw a cheque||to issue a cheque ^(F@#zN}  
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透支支票to overdraw a cheque WUBI(g\  
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背书支票to endorse a cheque _DouVv>  
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请付票款||清付票款to pay a cheque||to honour a cheque %6.WGuO  
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支票退票to dishonour a cheque P,J+'.@  
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拒付支票to refuse a cheque ;\g0*b(  
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拒付支票to stop payment of a cheque 9Iu"DOxX%  
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提示要求付款to present for payment ({3Ap{Q}  
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见票即付持票人payable to bearer H+{@VB  
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支付指定人payable to order Vq
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已过期||无效out of date||stale yJ/YK  
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请给出票人R/D||refer to drawer zpD?5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds I7wR[&L885  
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文字与数字不一致words and figures differ hFo29oN  
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支票 d>?C?F  
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时间已过account closed Xj{gyLs  
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更改处应加盖印章alterations require initials qm"SN<2S*  
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时间已过effects not cleared Lk!m1J5  
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停止付款payment stopped Y=4 7se=h"  
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支票毁损cheque mutilated ]ag{sU@#  
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汇款||寄钱to remit||to send money Z;V(YK(WO.  
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寄票供取款||支票支付to send a cheque for payment I eJI-lo  
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寄款人a remitter sfipAM  
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收款人a remittee }LCm_av  
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国外汇票foreign Bill <$yA*  
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国内汇票inland Bill I5q$QQK  
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跟单汇票documentary bill p@kRo#~l  
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空头汇票accommodation bill 1&! i:F#  
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原始汇票original bill L'r&'y[  
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改写||换新票据renewed bill r@}`Sw]@  
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即期汇票sight bill||bill on demand s BB[u'h!  
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…days after date||…days after date…日后付款 ,\J 8(,%L  
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…months after date||…months after date…月后付款 =X?fA,  
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见票后…日付款…days after sight||…days sight beBG40  
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见票后…月付款…months after sight||…months sight j{OA%G(I  
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同组票据set of bills w[ v{)  
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单张汇票sola of exchange||sole of exchange Q__CW5&'u  
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远期汇票usance bill||bill at usance HP.=6bJWi  
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长期汇票long bill UqI #F  
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短期汇票short bill ;&&<zWq3h  
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逾期汇票overdue bill QCW4gIp  
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宽限日期days of grace `-uE(qp  
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电汇telegraphic transfer （T.T） ^[7Mp  
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邮汇postal order||postal note （Am.）||post office order||money order f256;3n  
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本票promissory note （P/N） r" d
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押汇负责书||押汇保证书letter of hypothecation `NW/Z/_  
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副保||抵押品||付属担保物collateral security >1sa*Wf  
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担保书trust receipt||letter of indemnity j*DPW)RkKX  
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承兑||认付acceptance IA`voO$  
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单张承兑general acceptance x0<;Rm [u=  
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有条件承兑qualified acceptance XKjrS 9:  
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附条件认付conditional acceptance >G5a Fk  
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部分认付partial acceptance   Ms!EK