[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。   ^r :A^q  
会计报表statement of account Y <k ,E  
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往来帐目account current 2\tj
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现在往来帐||存款额current accout +mOtYfW  
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销货帐account sales V"j nrNs3  
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共同计算帐项joint account K/+C6Y?  
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未决帐项outstanding account M #&L@fg!  
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贷方帐项credit account||creditor account k+M-D~@5H  
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借方帐项debit account||debtor account AV3,4u  
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应付帐||应付未付帐account payable p=gUcO8  
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应收帐||应收未收帐account receivable ZUW>{'[K  
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新交易||新帐new account U/o}{,$A  
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未决帐||老帐old account V<pjR@  
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现金帐cash account 0*@S-Lj^c  
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流水帐running account Yg?{x@  
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暂记帐||未定帐suspense account 6J+ZeBk??  
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过期帐||延滞帐overdue account||pastdue account wwn}enEz,x  
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杂项帐户sundry account c$fM6M }  
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详细帐单||明细表detail account pj]<i.p  
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呆帐bad account M7 !" t  
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会计项目title of account )zo ;r!eP  
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会计薄||帐薄account-book 9l]IE,u  
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营业报告书||损益计算表account of budiness||business report p;Kr664  
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借贷细帐||交验帐account rendered 7i.aZ2a%  
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明细帐account stated 7ZZt|bl  
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与…银行开立一户头to open an account with S}
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与…银行建立交易to keep account with
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继续记帐to keep account v0=~PN~E  
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与…有交易to have an account with 2lRZ/xaF%P  
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作成会计帐||有往来帐项to make out an account with sr L,9)OC  
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清算||清理债务to make up an account TL>e[PBO  
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清洁帐目||与…停止交易to close ones account with L
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结帐to close an account I8y\D,  
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清理未付款to ask an account||to demand an account eo!z>9#.  
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结清差额to balance the account with <$E8T>U  
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清算to settle an account||to liquidate an account||to square an account y03l_E,  
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审查帐目||监查帐目to audit an account i>;G4  
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检查帐目to examine an account Z\x6  
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转入A的帐户to charge the amount to As account ;Bm{_$hf=  
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以计帐方式付款to pay on account !|D,cs  
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代理某人||为某人on ones account||on account of one {zw#My   
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为自己计算||独立帐目on ones own account LTxOq|/Cq  
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由某人收益并负风险on ones account and risk||for ones account and risk + EM '-  
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由某人负担for ones account||for account of one BJqM=<nQ  
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按某人指示||列入某人帐户by order and for account of one <3i!{"}  
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列入5月份帐目for May account a}6Wo
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编入某中帐项下to pass to the account of||to place to the account of Ax&+UxQ0|  
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寄出清算书to send in an account||to send in render an account X"yLo8y8$  
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支票薄cheque book j#29L"  
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支票陈票人cheque drawer $cjidBi`):  
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持票人cheque holder <J\z6+,4E  
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不记名支票cheque to bearer||bearer cheque  IS!sJc  
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记名支票||认人支票cheque to order c'[l%4U8[  
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到期支票antedated cheque |*Hw6 m  
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未到期支票postdated cheque [*@"[u   
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保付支票certified cheque 6Z0@4_Y@B6  
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未获兑现支票，退票returned cheque >HXT:0  
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横线支票crossed cheque ckS.j)@.c  
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普通横线general crossing
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特别横线special crossing 2eK!<Gj  
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空白支票blank cheque J4&d6[
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失效支票，过期支票stale cheque v'mRch)d  
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普通支票open cheque YBehyx2eK  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }rRf4te  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges L|A}A[P  
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支票换现金||兑现to cash a cheque ?NkweT(  
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清理票款to clear a cheque 845a%A$  
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保证兑现to certify a cheque R9bsl.e  
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填写支票数额to fill up a cheque E0?R,+>&4  
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支票上划线to cross a cheque Z1Y/2MVSb  
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开发支票to make out a cheque ,6TF]6:  
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签发支票，开立支票to draw a cheque||to issue a cheque ]$Ud`<Xnx  
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透支支票to overdraw a cheque ygI81\D  
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背书支票to endorse a cheque o9GtS$O\  
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请付票款||清付票款to pay a cheque||to honour a cheque 10.u  
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支票退票to dishonour a cheque lSW6\jX  
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拒付支票to refuse a cheque H|UGR ~&  
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拒付支票to stop payment of a cheque u V[:e| v  
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提示要求付款to present for payment #k}x} rn<'  
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见票即付持票人payable to bearer A5
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支付指定人payable to order !\'NBq,  
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已过期||无效out of date||stale s8O.yL  
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请给出票人R/D||refer to drawer 0aWy!d
  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j Z6]G{  
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文字与数字不一致words and figures differ wO-](3A-8P  
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支票 U@'F9UB`  
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时间已过account closed
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更改处应加盖印章alterations require initials 3Yb2p!o  
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时间已过effects not cleared `@tnEg  
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停止付款payment stopped {K,KIj"  
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支票毁损cheque mutilated xRiWg/Z~  
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汇款||寄钱to remit||to send money Vmb `%k20'  
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寄票供取款||支票支付to send a cheque for payment 9FKowF_8  
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寄款人a remitter "'9[c"Iz  
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收款人a remittee 4\rwJD<  
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国外汇票foreign Bill ),%(A~\  
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国内汇票inland Bill JsY|Fv  
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跟单汇票documentary bill ] l@Mo7|w  
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空头汇票accommodation bill aZBS!X  
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原始汇票original bill KN\*|)  
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改写||换新票据renewed bill J6s@}@R1  
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即期汇票sight bill||bill on demand f?P>P23  
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…days after date||…days after date…日后付款 L';b908r2  
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…months after date||…months after date…月后付款 *41 2)zEy  
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见票后…日付款…days after sight||…days sight $6Az\Iu *  
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见票后…月付款…months after sight||…months sight 7LZA!3  
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同组票据set of bills Q}(D^
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单张汇票sola of exchange||sole of exchange 'qt+.vd  
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远期汇票usance bill||bill at usance 'v?"TZ  
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长期汇票long bill {CH *?|t  
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短期汇票short bill p+ 7ZGB  
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逾期汇票overdue bill DI,8y"!5  
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宽限日期days of grace .Km6 (U  
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电汇telegraphic transfer （T.T） >||=#;  
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邮汇postal order||postal note （Am.）||post office order||money order p^/6Rb"e  
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本票promissory note （P/N） |WMP_sGn  
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押汇负责书||押汇保证书letter of hypothecation s J~WzQ  
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副保||抵押品||付属担保物collateral security 8/oO}SLF  
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担保书trust receipt||letter of indemnity [\ALT8vC?m  
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承兑||认付acceptance oBqWIXM  
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单张承兑general acceptance H1^m>4ll9  
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有条件承兑qualified acceptance y^xEZD1X6-  
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附条件认付conditional acceptance r'5~4'o$  
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部分认付partial acceptance   -YD+xPD