[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。   f om"8iL1  
会计报表statement of account 4LJ}>e  
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往来帐目account current 2tm-:CPG  
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现在往来帐||存款额current accout "e<. n  
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销货帐account sales -GVG1#5  
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共同计算帐项joint account K/m)f #  

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未决帐项outstanding account u(WQWsN  
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贷方帐项credit account||creditor account f<p4P kv  
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借方帐项debit account||debtor account } _l -'t  
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应付帐||应付未付帐account payable 9Ru%E>el-  
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应收帐||应收未收帐account receivable (jMAa%
  
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新交易||新帐new account 1za
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未决帐||老帐old account \(U"_NPp  
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现金帐cash account giPo;z\c  
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流水帐running account bZay/ Zkj  
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暂记帐||未定帐suspense account &Pg-|Ql  
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过期帐||延滞帐overdue account||pastdue account [q+e]kD  
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杂项帐户sundry account Ie&b<k  
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详细帐单||明细表detail account jo;uRl  
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呆帐bad account vMZ7uO  
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会计项目title of account q 5v?`c  
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会计薄||帐薄account-book ,v}?{pc  
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营业报告书||损益计算表account of budiness||business report MB8SB   
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借贷细帐||交验帐account rendered txml*/zL  
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明细帐account stated <K ,% y(]  
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与…银行开立一户头to open an account with Ev+HWx~Y  
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与…银行建立交易to keep account with Tf#2"(!  
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继续记帐to keep account 3`fJzS%O  
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与…有交易to have an account with $ !|8g`Tm  
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作成会计帐||有往来帐项to make out an account with &o
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清算||清理债务to make up an account yV:EK{E  
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清洁帐目||与…停止交易to close ones account with L$+d.=]  
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结帐to close an account eg"=H50  
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清理未付款to ask an account||to demand an account K*R)V/B/l  
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结清差额to balance the account with |SGgy|/a#  
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清算to settle an account||to liquidate an account||to square an account Y{B9`Z  
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审查帐目||监查帐目to audit an account j5L)N  
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检查帐目to examine an account _W)`cr  
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转入A的帐户to charge the amount to As account Y,k(#=wg  
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以计帐方式付款to pay on account )O,wRd>5  
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代理某人||为某人on ones account||on account of one &J8Z@^  
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为自己计算||独立帐目on ones own account "mP&8y9F  
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由某人收益并负风险on ones account and risk||for ones account and risk _eGT2,D5r  
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由某人负担for ones account||for account of one ~@{w\%(AK]  
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按某人指示||列入某人帐户by order and for account of one Rj^7#,993  
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列入5月份帐目for May account nSS>\$  

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编入某中帐项下to pass to the account of||to place to the account of 7c-Gm R2  
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寄出清算书to send in an account||to send in render an account $(ewk):  
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支票薄cheque book f;gZ|a  
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支票陈票人cheque drawer v!H:^!z  
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持票人cheque holder 5o#Yt  
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不记名支票cheque to bearer||bearer cheque V >Hf9sZ  
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记名支票||认人支票cheque to order w(j^ccPD  
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到期支票antedated cheque QK; T~ _k  
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未到期支票postdated cheque &3Z?UhH  
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保付支票certified cheque ~9=aT1S|  
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未获兑现支票，退票returned cheque :?Y$bX}a  
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横线支票crossed cheque K-eY|n  
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普通横线general crossing w,1Ii}d9  
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特别横线special crossing a%BeqSZh  
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空白支票blank cheque X|DO~{-au  
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失效支票，过期支票stale cheque q<#>HjC  
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普通支票open cheque J;$N{"M  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount LjB;;&VCn  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges f~{}zGTM:  
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支票换现金||兑现to cash a cheque f:B>zp;N  
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清理票款to clear a cheque X|D!VX>#!  
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保证兑现to certify a cheque ._9 n~=!  
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填写支票数额to fill up a cheque )u]9193  
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支票上划线to cross a cheque ph>7?3;t  
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开发支票to make out a cheque >odbOi+X  
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签发支票，开立支票to draw a cheque||to issue a cheque v[plT2"s  
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透支支票to overdraw a cheque r_e
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背书支票to endorse a cheque $N:Vo(*  
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请付票款||清付票款to pay a cheque||to honour a cheque m-^8W[r+_  
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支票退票to dishonour a cheque ]?x: Qm'yo  
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拒付支票to refuse a cheque Le<wR   
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拒付支票to stop payment of a cheque Y]]} *8  
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提示要求付款to present for payment OpM(j&  
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见票即付持票人payable to bearer {hln?'  
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支付指定人payable to order 7jnIv];i  
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已过期||无效out of date||stale ,`ZYvF^%  
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请给出票人R/D||refer to drawer /mp*>sNr6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [<'-yQ{l\  
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文字与数字不一致words and figures differ j"AU z)x  
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支票 lNQcYv  
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时间已过account closed ]p_@@QTC  
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更改处应加盖印章alterations require initials ChCrL[2  
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时间已过effects not cleared e9Nk3Sj]  
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停止付款payment stopped ;|UF)QGa2  
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支票毁损cheque mutilated 0{#8',*}m?  
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汇款||寄钱to remit||to send money ^5=B`aich  
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寄票供取款||支票支付to send a cheque for payment /%Nr?V  
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寄款人a remitter =+AS/J q  
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收款人a remittee }fKSqB]T-  
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国外汇票foreign Bill &LbJT$}V  
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国内汇票inland Bill e@IA20  
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跟单汇票documentary bill hcyM6:}  
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空头汇票accommodation bill e6!LSx}y  
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原始汇票original bill n/h,Lr)Z  
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改写||换新票据renewed bill #y%!\1M/:A  
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即期汇票sight bill||bill on demand !tp1:'KG  
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…days after date||…days after date…日后付款 VH[hsj  
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…months after date||…months after date…月后付款 El@(mOu|  
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见票后…日付款…days after sight||…days sight l~M_S<4n  
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见票后…月付款…months after sight||…months sight o";Z$tAJkC  
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同组票据set of bills ? 8LXP  
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单张汇票sola of exchange||sole of exchange R [;zX(y  
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远期汇票usance bill||bill at usance 8:/e GM  
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长期汇票long bill z5r$M  
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短期汇票short bill Grk@dZI  
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逾期汇票overdue bill n;:rf7hGY  
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宽限日期days of grace yn/rW$  
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电汇telegraphic transfer （T.T） ~R@Nd~L  
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邮汇postal order||postal note （Am.）||post office order||money order Yl.0aS  
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本票promissory note （P/N） HVC>9_:]  
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押汇负责书||押汇保证书letter of hypothecation 78/N  
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副保||抵押品||付属担保物collateral security R?
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担保书trust receipt||letter of indemnity @-&s: Qli  
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承兑||认付acceptance 56Vb+0 J'  
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单张承兑general acceptance [u._q:A  
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有条件承兑qualified acceptance s\P2Bp_{  
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附条件认付conditional acceptance >N.]|\V  
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部分认付partial acceptance   A<B=f<N3gV