[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。   6%t>T~x  
会计报表statement of account 3PgiV%]  
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往来帐目account current ! C|VX,w  
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现在往来帐||存款额current accout <{kr5<  
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销货帐account sales B?p18u$i#l  
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共同计算帐项joint account :qL1jnR^  
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未决帐项outstanding account bL"!z"NA  
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贷方帐项credit account||creditor account +?[,{WtV  
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借方帐项debit account||debtor account s
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应付帐||应付未付帐account payable 5y%-K=d  
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应收帐||应收未收帐account receivable kjVJ!R\  
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新交易||新帐new account `7mRUDz  
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未决帐||老帐old account ? j8S.d~  
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现金帐cash account QqU>V0y"w(  
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流水帐running account }aC@ov]2  
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暂记帐||未定帐suspense account Nt5`F@;B  
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过期帐||延滞帐overdue account||pastdue account 01^+HEbm  
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杂项帐户sundry account N(W;\>P  
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详细帐单||明细表detail account {Jx-Zo>'  
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呆帐bad account lNwqWOWy  
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会计项目title of account d[7B,l:RN  
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会计薄||帐薄account-book gFQ\zOlY8a  
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营业报告书||损益计算表account of budiness||business report T>cO {I  
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借贷细帐||交验帐account rendered aF!Im}  
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明细帐account stated *&nIxb60b{  
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与…银行开立一户头to open an account with dWK"Tkf\  
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与…银行建立交易to keep account with &`^PO$  
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继续记帐to keep account ]p-xds#d  
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与…有交易to have an account with 6F8TiR&  
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作成会计帐||有往来帐项to make out an account with lK%)a +2  
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清算||清理债务to make up an account 5I>a|I!j  
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清洁帐目||与…停止交易to close ones account with `P/87=h  
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结帐to close an account #DA,*  
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清理未付款to ask an account||to demand an account Sah!|9  
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结清差额to balance the account with U7xKu75G1  
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清算to settle an account||to liquidate an account||to square an account ^ ~kfo|  
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审查帐目||监查帐目to audit an account 3U9leY'2N  
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检查帐目to examine an account *],=!  
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转入A的帐户to charge the amount to As account nkkUby9  
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以计帐方式付款to pay on account us )NgG  
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代理某人||为某人on ones account||on account of one ~
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为自己计算||独立帐目on ones own account 1>
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由某人收益并负风险on ones account and risk||for ones account and risk Q5c13g2
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由某人负担for ones account||for account of one F>ps&h  
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按某人指示||列入某人帐户by order and for account of one bj=YFV+  
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列入5月份帐目for May account }b/G{92  
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编入某中帐项下to pass to the account of||to place to the account of ,S7M4ajVZB  
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寄出清算书to send in an account||to send in render an account qViolmDz  
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支票薄cheque book R|K#nh  
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支票陈票人cheque drawer f/]g@/`  
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持票人cheque holder H:`
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不记名支票cheque to bearer||bearer cheque psAdYEGk!  
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记名支票||认人支票cheque to order \bumB<w(]  
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到期支票antedated cheque }~$96|J  
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未到期支票postdated cheque x)!NB99(tC  
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保付支票certified cheque O;~dao  
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未获兑现支票，退票returned cheque pTk1iGfB  
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横线支票crossed cheque 4O** %!|  
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普通横线general crossing -P|st;?#  
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特别横线special crossing q+Cq&|4 ?2  
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空白支票blank cheque ?O<D&CvB  
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失效支票，过期支票stale cheque ~kW[d1'c  
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普通支票open cheque ~i y]X:U  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount o0'!u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5x:dhkW  
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支票换现金||兑现to cash a cheque d`+@ _)ea  
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清理票款to clear a cheque s35`{PR  
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保证兑现to certify a cheque -x?I6>{  
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填写支票数额to fill up a cheque ',Q|g^rF]  
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支票上划线to cross a cheque BrO" _  
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开发支票to make out a cheque ZcLW8L  
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签发支票，开立支票to draw a cheque||to issue a cheque 9cwy;au  
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透支支票to overdraw a cheque /5$;W'I  
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背书支票to endorse a cheque cfP9b8J G  
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请付票款||清付票款to pay a cheque||to honour a cheque `UK'IN.il  
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支票退票to dishonour a cheque 3Hd~mfO\  
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拒付支票to refuse a cheque 9{KL^O?g  
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拒付支票to stop payment of a cheque MOia]5
 
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提示要求付款to present for payment u$38"&cmA  
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见票即付持票人payable to bearer wr-/R"fX  
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支付指定人payable to order |8q:sr_  
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已过期||无效out of date||stale -Lhq.Q*a  
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请给出票人R/D||refer to drawer 4^Y{ BS fF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2<
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文字与数字不一致words and figures differ l+A)MJd oj  
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支票 ({OQ JBC  
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时间已过account closed <I#nwoHN  
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更改处应加盖印章alterations require initials l +a1`O  
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时间已过effects not cleared ,gpZz$Ef(  
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停止付款payment stopped KdBpfPny@  
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支票毁损cheque mutilated 5-hnk' ~  
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汇款||寄钱to remit||to send money  k^Q.lb {  
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寄票供取款||支票支付to send a cheque for payment _U_O0@xi  
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寄款人a remitter )q66^%;S  
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收款人a remittee &7i&"TNptP  
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国外汇票foreign Bill #R>x]Nt}  
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国内汇票inland Bill <PVwf`W.  
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跟单汇票documentary bill B>W8pZu-J  
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空头汇票accommodation bill P}]o$nWT  
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原始汇票original bill sO` oapy  
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改写||换新票据renewed bill Kv(R|d6Lp  
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即期汇票sight bill||bill on demand ~ney~Pz_  
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…days after date||…days after date…日后付款 3*& Y'/!  
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…months after date||…months after date…月后付款 X%
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见票后…日付款…days after sight||…days sight #n'.a1R  
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见票后…月付款…months after sight||…months sight ~%8P0AP  
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同组票据set of bills HJ]xZ83pC  
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单张汇票sola of exchange||sole of exchange 755,=U8'wi  
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远期汇票usance bill||bill at usance Z^:_,aJ?  
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长期汇票long bill 393c |8M  
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短期汇票short bill AP=h*1udk  
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逾期汇票overdue bill =I`S7oF  
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宽限日期days of grace az F!V  
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电汇telegraphic transfer （T.T） )&@YRT\c?8  
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邮汇postal order||postal note （Am.）||post office order||money order ?$|tT\SFV  
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本票promissory note （P/N） :
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押汇负责书||押汇保证书letter of hypothecation LDr?'M!D  
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副保||抵押品||付属担保物collateral security ubM1Qr  
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担保书trust receipt||letter of indemnity x4I!f)8Q
 
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承兑||认付acceptance EHwb?{  
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单张承兑general acceptance K,g
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有条件承兑qualified acceptance 6{I7)@>N  
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附条件认付conditional acceptance ';3>rv_  
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部分认付partial acceptance   ,7B7X)m{3