[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。   #D*J5k>2  
会计报表statement of account ]P ?#lO6  

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往来帐目account current l.W1$g  
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现在往来帐||存款额current accout f+W[]KK*PW  
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销货帐account sales 9Q
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共同计算帐项joint account 5<GRi"7A@  
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未决帐项outstanding account 9,a,A6xry  
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贷方帐项credit account||creditor account ~ X(xa  
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借方帐项debit account||debtor account kx#L<  
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应付帐||应付未付帐account payable MldL"*HW:  
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应收帐||应收未收帐account receivable 9PfU'm|
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新交易||新帐new account >u#VHaB  
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未决帐||老帐old account eu|q {p  
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现金帐cash account cQ ; Ry!$  
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流水帐running account 9F1stT0G%  
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暂记帐||未定帐suspense account 2 3w{h d  
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过期帐||延滞帐overdue account||pastdue account A+E@OOw*~  
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杂项帐户sundry account F@K;A%us)  
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详细帐单||明细表detail account Z*3}L  
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呆帐bad account jn Y3G  
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会计项目title of account X6 :~Rjim*  
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会计薄||帐薄account-book l);8y5  
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营业报告书||损益计算表account of budiness||business report b<7qmg3  
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借贷细帐||交验帐account rendered EBLoRW=8ld  
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明细帐account stated Tyl"N{ _  
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与…银行开立一户头to open an account with "r+<=JU>OV  
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与…银行建立交易to keep account with RVnYe='  
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继续记帐to keep account
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与…有交易to have an account with JY16|ia  
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作成会计帐||有往来帐项to make out an account with mNKa~E  
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清算||清理债务to make up an account ]"6<"1)  
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清洁帐目||与…停止交易to close ones account with Ls{fCi/2F  
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结帐to close an account OLwxGRYX  
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清理未付款to ask an account||to demand an account ?da3Azp  
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结清差额to balance the account with D~:fn|/Brp  
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清算to settle an account||to liquidate an account||to square an account =F4}  

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审查帐目||监查帐目to audit an account #,56vVY  
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检查帐目to examine an account XvdhPOMy  
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转入A的帐户to charge the amount to As account sq_:U_tJ  
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以计帐方式付款to pay on account l- l}xBf  
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代理某人||为某人on ones account||on account of one VsC]z, o
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为自己计算||独立帐目on ones own account oZ}e w!V
 
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由某人收益并负风险on ones account and risk||for ones account and risk )~` zjVx_  

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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one UZ1lI>  
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列入5月份帐目for May account Ur`v*LT}~  
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编入某中帐项下to pass to the account of||to place to the account of <n><A+D  
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寄出清算书to send in an account||to send in render an account O!g>
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支票薄cheque book |0&S>%=  
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支票陈票人cheque drawer "%Jx,L\f{  
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持票人cheque holder 9$_}E`  
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不记名支票cheque to bearer||bearer cheque ;02lmpBj  
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记名支票||认人支票cheque to order HZ|6&9w e  
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到期支票antedated cheque 4QDW}5xB  
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未到期支票postdated cheque 3oSQe"  
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保付支票certified cheque
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未获兑现支票，退票returned cheque s8tI_h  
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横线支票crossed cheque A.y$.(  
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普通横线general crossing tp1{)|pwY6  
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特别横线special crossing Oe5aN o  
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空白支票blank cheque @50Js3R1q  
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失效支票，过期支票stale cheque \>\w-ty[(  
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普通支票open cheque B aXzz  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Q,s,EooIx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges M14pg0Q  
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支票换现金||兑现to cash a cheque `pLp+#1 `R  
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清理票款to clear a cheque X-t4irZ)  
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保证兑现to certify a cheque V,2O`D%  
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填写支票数额to fill up a cheque :CH'Bt4<  
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支票上划线to cross a cheque J :,  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque }De)_E\~  
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透支支票to overdraw a cheque :?lSa6de  
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背书支票to endorse a cheque bXtA4O  
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请付票款||清付票款to pay a cheque||to honour a cheque po{f*}gas]  
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支票退票to dishonour a cheque )Q9J,  
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拒付支票to refuse a cheque v3`J~,V<  
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拒付支票to stop payment of a cheque Z73 ysn}  
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提示要求付款to present for payment ZP?](RV>xg  
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见票即付持票人payable to bearer EMJ}tvL0Tp  
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支付指定人payable to order V GM/ed5-  
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已过期||无效out of date||stale ~>
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请给出票人R/D||refer to drawer w)3LYF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .bew,92  
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文字与数字不一致words and figures differ vUJb-  
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支票 DlTV1X-^1  
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时间已过account closed EYMwg
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更改处应加盖印章alterations require initials &zUo",}9  
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时间已过effects not cleared ^8E/I]-  
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停止付款payment stopped nL@P{,J  
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支票毁损cheque mutilated q0SvZw]f1  
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汇款||寄钱to remit||to send money <S TwylL  
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寄票供取款||支票支付to send a cheque for payment vg *+>lbA
 
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寄款人a remitter $;"@;Lj%,  
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收款人a remittee o%Pi;8
  
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国外汇票foreign Bill 2 R1S>X  
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国内汇票inland Bill R# mZYg  
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跟单汇票documentary bill 5#q ^lL
  
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空头汇票accommodation bill ]^ZC^z;H  
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原始汇票original bill JnV$)EYi  
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改写||换新票据renewed bill umI#P,%[  
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即期汇票sight bill||bill on demand {RwwSqJ  
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…days after date||…days after date…日后付款 e[>(L%QV+  
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…months after date||…months after date…月后付款 _S@s  
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见票后…日付款…days after sight||…days sight 89+m?H]K  
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见票后…月付款…months after sight||…months sight %C'! L]#  
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同组票据set of bills $].< /  
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单张汇票sola of exchange||sole of exchange  k<8:  
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远期汇票usance bill||bill at usance wyvs# T  
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长期汇票long bill
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短期汇票short bill 5FH#)  
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逾期汇票overdue bill F-UY~i8  
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宽限日期days of grace ]#+fQR$!  
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电汇telegraphic transfer （T.T） jNrGsIY$  
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邮汇postal order||postal note （Am.）||post office order||money order g%[lUxL  
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本票promissory note （P/N） a?\ Au  
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押汇负责书||押汇保证书letter of hypothecation Q6"r^wWx  
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副保||抵押品||付属担保物collateral security 8;Yx a8ie  
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担保书trust receipt||letter of indemnity L[Tr"BW  
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承兑||认付acceptance vKol@7%N  
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单张承兑general acceptance V\X.AGc  
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有条件承兑qualified acceptance |BF4F5wC?  
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附条件认付conditional acceptance 5?%(j!p5  
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部分认付partial acceptance   Rb|\!