[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。   ^Om0~)"q  
会计报表statement of account ?=u/&3Cw  
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往来帐目account current gu1:%raXd  
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现在往来帐||存款额current accout
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销货帐account sales dM-qd`
  
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共同计算帐项joint account TT YM!+T  
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未决帐项outstanding account VtTTvP3  
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贷方帐项credit account||creditor account UR |Au'iu  

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借方帐项debit account||debtor account ke)}JU^"  
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应付帐||应付未付帐account payable Oxp!G7qfo  
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应收帐||应收未收帐account receivable `x: O&2  
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新交易||新帐new account KU=+ 1,Jf  
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未决帐||老帐old account V<i_YLYmJe  
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现金帐cash account tch;_7?  
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流水帐running account m##_U9O  
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暂记帐||未定帐suspense account `uof\D<']  
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过期帐||延滞帐overdue account||pastdue account |vPU]R>
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杂项帐户sundry account %%T?LRv  
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详细帐单||明细表detail account " V4@nv  
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呆帐bad account e
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会计项目title of account pN{XGkX.  
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会计薄||帐薄account-book }\QXPU{UVd  
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营业报告书||损益计算表account of budiness||business report GA"vJFQ  
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借贷细帐||交验帐account rendered i(4.7{*  
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明细帐account stated kyf(V)APPu  
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与…银行开立一户头to open an account with w{riXOjS4  
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与…银行建立交易to keep account with p.5 *`, )  
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继续记帐to keep account uT YG/O  
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与…有交易to have an account with ?lm<)y?I7+  
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作成会计帐||有往来帐项to make out an account with ceLr;}?Ws  
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清算||清理债务to make up an account `FK qVd  
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清洁帐目||与…停止交易to close ones account with r#d]"3tH  
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结帐to close an account ~]BR(n  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with FWo`oJeN  
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清算to settle an account||to liquidate an account||to square an account x!onan  
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审查帐目||监查帐目to audit an account (; Zl  
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检查帐目to examine an account }J=zO8OL  
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转入A的帐户to charge the amount to As account 1'5!")r  
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以计帐方式付款to pay on account ,qlFk|A|  
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代理某人||为某人on ones account||on account of one Os1y8ui  
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为自己计算||独立帐目on ones own account 14\!FCe)!  
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由某人收益并负风险on ones account and risk||for ones account and risk 4>@-1nt}  
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由某人负担for ones account||for account of one \'N|1!EO|t  
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按某人指示||列入某人帐户by order and for account of one |zL.PS  
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列入5月份帐目for May account :hxZ2O?5_  
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编入某中帐项下to pass to the account of||to place to the account of 1')/BM2  
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寄出清算书to send in an account||to send in render an account g@"6QAP  
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支票薄cheque book UoxF00H@!  
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支票陈票人cheque drawer ;7<a0HZ5!  
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持票人cheque holder :<IW'  
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不记名支票cheque to bearer||bearer cheque {UZli[W1  
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记名支票||认人支票cheque to order NI s 4v(!  
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到期支票antedated cheque gkk<-j'  
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未到期支票postdated cheque @7^#_772  
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保付支票certified cheque ^
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未获兑现支票，退票returned cheque fF[g%?w  
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横线支票crossed cheque }lb.3fqiA  
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普通横线general crossing I3x}F$^  
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特别横线special crossing d<3"$%C  
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空白支票blank cheque X0$_KPn  
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失效支票，过期支票stale cheque B&$89]gs|  
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普通支票open cheque 5y'Yosy:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *Sf^()5C,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (~GFd7  
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支票换现金||兑现to cash a cheque m&%b;%,J  
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清理票款to clear a cheque Z%R%D*f@y  
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保证兑现to certify a cheque {EUH#':  
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填写支票数额to fill up a cheque .'1j5Y-l`N  
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支票上划线to cross a cheque \PONaRK|[z  
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开发支票to make out a cheque ^-!HbbVv  
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签发支票，开立支票to draw a cheque||to issue a cheque (r4VIlap  
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透支支票to overdraw a cheque 1znV>PO!  
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背书支票to endorse a cheque c1J)yv1y  
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请付票款||清付票款to pay a cheque||to honour a cheque A*~1Uz\t  
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支票退票to dishonour a cheque ~,68S^nP)H  
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拒付支票to refuse a cheque b H_pN x81  
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拒付支票to stop payment of a cheque Q;O)>K  
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提示要求付款to present for payment Xb-c`k~_  
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见票即付持票人payable to bearer JlQT5k  
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支付指定人payable to order m2CWQ[u  
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已过期||无效out of date||stale Jav2A6a  
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请给出票人R/D||refer to drawer 4t Nvq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $7&l6~sMQ  
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文字与数字不一致words and figures differ V9j1j}  r  
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支票 9jR[:[  
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时间已过account closed 'gZbNg=&[  
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时间已过effects not cleared uOl(-Zq@  
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停止付款payment stopped =Esbeb7P  
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支票毁损cheque mutilated JC&6q>$  
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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 eyf4M;goz}  
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寄款人a remitter ]^; b  
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收款人a remittee U+.PuC[3  
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国外汇票foreign Bill 9V=<| 2  
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国内汇票inland Bill 'f-
  
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跟单汇票documentary bill ka2F!  
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空头汇票accommodation bill [i(Cl}  
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原始汇票original bill m x3}m?W
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改写||换新票据renewed bill <G\ <QV8W  
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即期汇票sight bill||bill on demand nU}~I)@V  
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…days after date||…days after date…日后付款 EkRdpiLB  
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…months after date||…months after date…月后付款 lir&e 9I+  
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见票后…日付款…days after sight||…days sight xik`W!1S  
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见票后…月付款…months after sight||…months sight /GsSrP_?]  
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同组票据set of bills OYBotk]{1  
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单张汇票sola of exchange||sole of exchange 8dc538:q}  
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远期汇票usance bill||bill at usance PPN q:,  

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长期汇票long bill 7.%f01/i  
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短期汇票short bill BApa ^j\?  
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逾期汇票overdue bill 9QX4R<"wUg  
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宽限日期days of grace CP +4k.)*O  
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电汇telegraphic transfer （T.T） Pfm*<,'x"[  
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邮汇postal order||postal note （Am.）||post office order||money order ?k"0w)8  
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本票promissory note （P/N） C]/&vh7ta  
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押汇负责书||押汇保证书letter of hypothecation I:nI6gF  
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副保||抵押品||付属担保物collateral security ;:U<ce=  
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担保书trust receipt||letter of indemnity x=h0Fq,T  
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承兑||认付acceptance 5. dl>,  
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单张承兑general acceptance B_cgWJ*4  
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有条件承兑qualified acceptance };^} 2 Xo+  
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附条件认付conditional acceptance JxHv<p[  
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部分认付partial acceptance   (V!0'9c