[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。   ]!"7k_  
会计报表statement of account kene' aDm  
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往来帐目account current ,qB@agjvo<  
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现在往来帐||存款额current accout ,bM):  
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销货帐account sales 2Kr8#_) 0  
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共同计算帐项joint account -+2A@kmEJ  
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未决帐项outstanding account q
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贷方帐项credit account||creditor account ZhRdml4U2  
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借方帐项debit account||debtor account )Xt#coagS  
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应付帐||应付未付帐account payable g#1Y4  
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应收帐||应收未收帐account receivable {5ehm  
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新交易||新帐new account ?djH!  
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未决帐||老帐old account EKQ>hww8  
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现金帐cash account Tgla_sMb  
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流水帐running account Ll#W:~  
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暂记帐||未定帐suspense account )3f\H  
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过期帐||延滞帐overdue account||pastdue account Ff =%eg]  
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杂项帐户sundry account GZuWAa  
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详细帐单||明细表detail account '|Lv-7  
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呆帐bad account wQ9 @ l  
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会计项目title of account 3Tw9Uc\vT  
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会计薄||帐薄account-book n\BV*AH  
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营业报告书||损益计算表account of budiness||business report VP~%,=  
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借贷细帐||交验帐account rendered ]
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明细帐account stated 3Q7PY46  
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与…银行开立一户头to open an account with 9JILK9mVO  
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与…银行建立交易to keep account with a^[s[j#^,  
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继续记帐to keep account &arJe!K  
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与…有交易to have an account with *o(bB!q"c  
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作成会计帐||有往来帐项to make out an account with pY%KI  
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清算||清理债务to make up an account I9#l2<DYlX  
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清洁帐目||与…停止交易to close ones account with #%#N.tB5  
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结帐to close an account KO"+"1 .  
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清理未付款to ask an account||to demand an account @2_E9{T  
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结清差额to balance the account with K;w]sN+I  
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清算to settle an account||to liquidate an account||to square an account 2l:cP2fa  
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审查帐目||监查帐目to audit an account ZcTjOy?  
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检查帐目to examine an account WU,b<PU &  
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转入A的帐户to charge the amount to As account l%2 gM7WMY  
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以计帐方式付款to pay on account gp'k(rGH  
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代理某人||为某人on ones account||on account of one .>1Y-NM  
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为自己计算||独立帐目on ones own account PZ?kv4  
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由某人收益并负风险on ones account and risk||for ones account and risk m)r,  
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由某人负担for ones account||for account of one |nqN95'u+]  
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按某人指示||列入某人帐户by order and for account of one LE?sAN  
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列入5月份帐目for May account BhiOV_}Hn  
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编入某中帐项下to pass to the account of||to place to the account of 4sC)hAx&f  
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寄出清算书to send in an account||to send in render an account (io[O?te  
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支票薄cheque book ,&Vir)S  
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支票陈票人cheque drawer )a%E $`  
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持票人cheque holder h*3{IHAQ  
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不记名支票cheque to bearer||bearer cheque nEbZ8M  
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记名支票||认人支票cheque to order _G2)=yj]  
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到期支票antedated cheque vjA!+_I6  
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未到期支票postdated cheque gN*b~&G  
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保付支票certified cheque Zb'a+8[  
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未获兑现支票，退票returned cheque ['3E'q,4&  
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横线支票crossed cheque /-(OJN5F^  
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普通横线general crossing ZkNet>9  
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特别横线special crossing _94R8?\_V7  
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空白支票blank cheque _x$\E  
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失效支票，过期支票stale cheque z f>(Y7M  
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普通支票open cheque -U\s.FI.AR  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ix~rBD9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges p4$4;)  
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支票换现金||兑现to cash a cheque #eF k  
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清理票款to clear a cheque Zq:c2/\c}  
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保证兑现to certify a cheque q2 ;CvoF  
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填写支票数额to fill up a cheque JM53sx4&  
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支票上划线to cross a cheque WE+Szg(4x  
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开发支票to make out a cheque z+^9)wg9  
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签发支票，开立支票to draw a cheque||to issue a cheque 6p.y /LMO  
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透支支票to overdraw a cheque *T.V5FB0S  
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背书支票to endorse a cheque }
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请付票款||清付票款to pay a cheque||to honour a cheque Gq7\b({=  
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支票退票to dishonour a cheque 5JG`FRW!  
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拒付支票to refuse a cheque +Q"XwxL<6  
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拒付支票to stop payment of a cheque (Sj<>xgd  
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提示要求付款to present for payment w*u.z(:a`  
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见票即付持票人payable to bearer rY$wC%  
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支付指定人payable to order  2\F'So  
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已过期||无效out of date||stale upq3)t_
  

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请给出票人R/D||refer to drawer OEj%cB!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5\P3JoH:Yg  
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文字与数字不一致words and figures differ .5?Md  
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支票 ;PG,0R`Z;  
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时间已过account closed *61G <I  
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时间已过effects not cleared XKT2u !Lx  
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停止付款payment stopped .#$D\cwV  
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支票毁损cheque mutilated zWEt< `1M  

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汇款||寄钱to remit||to send money qT+:oMrTSm  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter J`4{O:{ 4  
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收款人a remittee pJ 7="
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国外汇票foreign Bill EzDQoN7Em  
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国内汇票inland Bill k+FiW3-  
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跟单汇票documentary bill ^|0>&sTHOH  
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空头汇票accommodation bill 2gnmk TyF  
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原始汇票original bill p:n.:GZ=y  
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改写||换新票据renewed bill L&2 Zn{#`  
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即期汇票sight bill||bill on demand Htu}M8/4  
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…days after date||…days after date…日后付款 ;=[~2*8  
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…months after date||…months after date…月后付款 ]7ZY |fP2  
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见票后…日付款…days after sight||…days sight }L1-2  
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见票后…月付款…months after sight||…months sight A=5A8B1  
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同组票据set of bills v)a$;P%  
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单张汇票sola of exchange||sole of exchange [N-t6Z*  
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远期汇票usance bill||bill at usance ?xbPdG":R  
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长期汇票long bill F
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短期汇票short bill *Q@ %<R  
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逾期汇票overdue bill ,`3kDqS_4  
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宽限日期days of grace $]G_^ji)K  
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电汇telegraphic transfer （T.T） nzdJ*C  
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邮汇postal order||postal note （Am.）||post office order||money order F .(zS(q  
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本票promissory note （P/N） :CQ-?mT^LA  
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押汇负责书||押汇保证书letter of hypothecation 5,0fL  
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副保||抵押品||付属担保物collateral security wX_s./#JJ  
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担保书trust receipt||letter of indemnity 8u,f<XHi"a  
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承兑||认付acceptance 0u]!C"VX  
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单张承兑general acceptance io[$QTY  
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有条件承兑qualified acceptance Q0)6 2[cMm  
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附条件认付conditional acceptance m"{D}(TA  
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部分认付partial acceptance   U*. Wx0QM