[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。   ?(`nBlWQ5  
会计报表statement of account %(O^as  
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往来帐目account current '%JMnU  
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现在往来帐||存款额current accout *}Ae9  
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销货帐account sales `6l24_eKf  
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共同计算帐项joint account 4*ty&s=5OJ  
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未决帐项outstanding account |[n|=ORI'  
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贷方帐项credit account||creditor account 1J!tcj1(  
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借方帐项debit account||debtor account ph|2lLZ  
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应付帐||应付未付帐account payable >5z`SZf  
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应收帐||应收未收帐account receivable a!6OE"?QQ  
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新交易||新帐new account Ml_ :Q]kl^  
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未决帐||老帐old account TlZlE^EE<  
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现金帐cash account (V|q\XS  
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流水帐running account ,;-cz-,  
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暂记帐||未定帐suspense account iF2IR{h  
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过期帐||延滞帐overdue account||pastdue account  kc/H  
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杂项帐户sundry account KHC(MdZ  
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详细帐单||明细表detail account !P3tTL!*L  
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呆帐bad account ?Pf ,5=*B  
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会计项目title of account ^{,}, i  
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会计薄||帐薄account-book >L3p qK   
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营业报告书||损益计算表account of budiness||business report iDe0 5f1R  
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借贷细帐||交验帐account rendered Z-=7QK.\{  
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明细帐account stated "alO"x8t  
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与…银行开立一户头to open an account with Hq
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与…银行建立交易to keep account with -&^(T  
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继续记帐to keep account w'j]Y%  
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与…有交易to have an account with (3S/"
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作成会计帐||有往来帐项to make out an account with 9Ei#t FMc  
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清算||清理债务to make up an account e=$xn3)McY  
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清洁帐目||与…停止交易to close ones account with 4&WzGnK  
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结帐to close an account $VNn`0^gF  
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清理未付款to ask an account||to demand an account ,o6: V]a  
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结清差额to balance the account with ?NeB_<dLa`  
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清算to settle an account||to liquidate an account||to square an account g#NUo/  
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审查帐目||监查帐目to audit an account $9$NX/P  
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检查帐目to examine an account s_Gp +-  
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转入A的帐户to charge the amount to As account G (e?]{(  
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以计帐方式付款to pay on account }x-8@9S~z  
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代理某人||为某人on ones account||on account of one \`&fr+x  
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为自己计算||独立帐目on ones own account ppS`zqq $  
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由某人收益并负风险on ones account and risk||for ones account and risk Qmn5-yiw1d  
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由某人负担for ones account||for account of one Fh;(1X75I  
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按某人指示||列入某人帐户by order and for account of one ,\IZ/1  
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列入5月份帐目for May account D\JYa@*?.h  
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编入某中帐项下to pass to the account of||to place to the account of u""=9>0  
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寄出清算书to send in an account||to send in render an account J\BdC];  
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支票薄cheque book ;f?bb*1  
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支票陈票人cheque drawer f~Su F,o@h  
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持票人cheque holder m,b<b91  
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不记名支票cheque to bearer||bearer cheque x0]*'^aA  
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记名支票||认人支票cheque to order G(- `FH  
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到期支票antedated cheque vzU%5,  
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未到期支票postdated cheque 2WoB;=  
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保付支票certified cheque 3f
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未获兑现支票，退票returned cheque {_Y\Y&#  
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横线支票crossed cheque yC -4wn*  
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普通横线general crossing 5o,82Kti  
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特别横线special crossing UwLa9Dn^  
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空白支票blank cheque UZyo:*yB  
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失效支票，过期支票stale cheque @~"0|,6VC  
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普通支票open cheque 8NLk`/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [u<1DR  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /V,:gLpQ  
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支票换现金||兑现to cash a cheque c(o8uWn
  
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清理票款to clear a cheque _KKG
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保证兑现to certify a cheque :=-h'<D  
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填写支票数额to fill up a cheque daaur T  
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支票上划线to cross a cheque Jcm "i~  
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开发支票to make out a cheque lE /"  
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签发支票，开立支票to draw a cheque||to issue a cheque -v`;^X  
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透支支票to overdraw a cheque p5E|0
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背书支票to endorse a cheque e:&5Cvx  
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请付票款||清付票款to pay a cheque||to honour a cheque _.zW[;84b  
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支票退票to dishonour a cheque a>6!?:Rj  
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拒付支票to refuse a cheque 1jO/"d.8n  
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拒付支票to stop payment of a cheque 1Sr@$+VGO  
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提示要求付款to present for payment _=}Efy7  
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见票即付持票人payable to bearer )lE]DG!  
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支付指定人payable to order fMy7pXa_  
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已过期||无效out of date||stale ULNU'6  
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请给出票人R/D||refer to drawer amK"Z<V F  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c=0S]_  
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文字与数字不一致words and figures differ z1{kZk  
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支票 v[E*K@6f  
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时间已过account closed @G@,)`p4?  
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更改处应加盖印章alterations require initials '_N~PoV  
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时间已过effects not cleared _bRd2
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停止付款payment stopped [#hpWNez(>  
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支票毁损cheque mutilated VbyGr~t  
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汇款||寄钱to remit||to send money \]uD"Jqv#  
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寄票供取款||支票支付to send a cheque for payment N1/)Fk-z  
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寄款人a remitter {| ~  
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收款人a remittee r{2V`h1/|  
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国外汇票foreign Bill 9BR/zQ2  
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国内汇票inland Bill W;L<zFFbU)  
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跟单汇票documentary bill _C"=Hy{  
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空头汇票accommodation bill E3hql3=  
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原始汇票original bill =f~8"j  
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改写||换新票据renewed bill  vNWCv  
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即期汇票sight bill||bill on demand R;d)I^@  
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…days after date||…days after date…日后付款 G.{)#cR  
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…months after date||…months after date…月后付款 ,]Gi942  
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见票后…日付款…days after sight||…days sight xVnk]:c  
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见票后…月付款…months after sight||…months sight ,vcg%~-  
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同组票据set of bills fvE:'( #?  
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单张汇票sola of exchange||sole of exchange (J6>]MZ#)  
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远期汇票usance bill||bill at usance {,X}Btnwp  
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长期汇票long bill XM#xxf* Y  
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短期汇票short bill dje}CbZ  
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逾期汇票overdue bill "?HDv WP=w  
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宽限日期days of grace 6%A_PP3Z  
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电汇telegraphic transfer （T.T） %AJTU3=0  
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邮汇postal order||postal note （Am.）||post office order||money order pNNvg,hS8  
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本票promissory note （P/N） b?]Lx.l-  
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押汇负责书||押汇保证书letter of hypothecation [XbNZ6  
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副保||抵押品||付属担保物collateral security ?,z/+/:  
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担保书trust receipt||letter of indemnity ^~DDl$NH  
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承兑||认付acceptance | k?r1dj%O  
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单张承兑general acceptance 
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有条件承兑qualified acceptance GyQ9we~  
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附条件认付conditional acceptance tl"?AQcBR  
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部分认付partial acceptance   %DhM}f