[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。   v$(lZa1  
会计报表statement of account MS>t_C(  
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往来帐目account current YFE&r  
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现在往来帐||存款额current accout ^zEwA  
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销货帐account sales `Ja?fI'H-  
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共同计算帐项joint account S!Omy:=;i  
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未决帐项outstanding account G P:FSprP  
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贷方帐项credit account||creditor account Oy<5>2^P  
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借方帐项debit account||debtor account /n5F(5<  
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应付帐||应付未付帐account payable {fha`i  
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应收帐||应收未收帐account receivable |J+(:{}~  
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新交易||新帐new account "V>R9dO{"!  
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未决帐||老帐old account c&X{dJWD  
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现金帐cash account ,h{A^[yl  
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流水帐running account o]ag"Q  
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暂记帐||未定帐suspense account < -uc."6\  
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过期帐||延滞帐overdue account||pastdue account tV_t6x_.  
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杂项帐户sundry account op"$E1+  
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详细帐单||明细表detail account ui"3ak+F  
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呆帐bad account ]Ni;w]KE  
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会计项目title of account y8s!M  
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会计薄||帐薄account-book aYn8^  
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营业报告书||损益计算表account of budiness||business report B/J>9||g  
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借贷细帐||交验帐account rendered sBK <zR  
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明细帐account stated nRb^<cZf  
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与…银行开立一户头to open an account with `_5GG3@Ff  
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与…银行建立交易to keep account with a=xT(G0Re  
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继续记帐to keep account "BVdPSDBk  
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与…有交易to have an account with E2AW7f(/  
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作成会计帐||有往来帐项to make out an account with ~%ozgzr^  
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清算||清理债务to make up an account XM|%^ry
 
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清洁帐目||与…停止交易to close ones account with |%D%0TR&Q  
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结帐to close an account !OcENV  
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清理未付款to ask an account||to demand an account 8cm@a*2%  
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结清差额to balance the account with F6S~$
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清算to settle an account||to liquidate an account||to square an account Nm ]% }  
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审查帐目||监查帐目to audit an account GlR~%q-jiQ  
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检查帐目to examine an account Jm(ixekp  
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转入A的帐户to charge the amount to As account Y?Vz(udD  
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以计帐方式付款to pay on account 'pP-rdx  
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代理某人||为某人on ones account||on account of one #Ws53mT  
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为自己计算||独立帐目on ones own account ~v:#zU  
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由某人收益并负风险on ones account and risk||for ones account and risk T!( 4QRh[  
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由某人负担for ones account||for account of one %"7WXOv&z  
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按某人指示||列入某人帐户by order and for account of one 0#|7U_n  
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列入5月份帐目for May account e`DsP8-&v  
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编入某中帐项下to pass to the account of||to place to the account of mrnxI#6  
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寄出清算书to send in an account||to send in render an account r%!FmS<  
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支票薄cheque book $,`VUe{  
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支票陈票人cheque drawer 7&t~R}&|  
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持票人cheque holder T5{T[YdX<  
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不记名支票cheque to bearer||bearer cheque K50t%yu#T]  
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记名支票||认人支票cheque to order gN\*Y  
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到期支票antedated cheque P7Z<0Dt\}  
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未到期支票postdated cheque .r
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保付支票certified cheque CMKhS,,o  
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未获兑现支票，退票returned cheque B^Bbso'{1  
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横线支票crossed cheque D;J|eC>^  
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普通横线general crossing $ #t|(\  
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特别横线special crossing SkriX
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空白支票blank cheque ~t$mw,  
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失效支票，过期支票stale cheque #efqG =q  
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普通支票open cheque @
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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%.Gi  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <[/PyNYK  
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支票换现金||兑现to cash a cheque Y1m}@k,+M  
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清理票款to clear a cheque wxH(&CB-{  
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保证兑现to certify a cheque )[e%wPu4e  
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填写支票数额to fill up a cheque E\ K  
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支票上划线to cross a cheque ~uP r]#  
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开发支票to make out a cheque e6 tH/`Uln  
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签发支票，开立支票to draw a cheque||to issue a cheque 4iYgs-,  
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透支支票to overdraw a cheque {bAWc.  
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背书支票to endorse a cheque GnSgO-$"  
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请付票款||清付票款to pay a cheque||to honour a cheque KdBq@
  
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支票退票to dishonour a cheque )OW(T^>_'I  
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拒付支票to refuse a cheque iylBK!ou  
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拒付支票to stop payment of a cheque Y
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提示要求付款to present for payment %2rHvF=  
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见票即付持票人payable to bearer d'Ik @D]I  
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支付指定人payable to order /el["l
 
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已过期||无效out of date||stale @dWS*@  
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请给出票人R/D||refer to drawer %ojR?=ON  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @~!-a s7  
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文字与数字不一致words and figures differ (A]m=  
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支票  ^:  
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时间已过account closed t=E|RYC(k  
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更改处应加盖印章alterations require initials $_URXI  
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时间已过effects not cleared Y|0-m#1F#  
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停止付款payment stopped pw<q?q%  
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支票毁损cheque mutilated e?? {&[  
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汇款||寄钱to remit||to send money ?N!j.E4=  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter ap'kxOf"1  
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收款人a remittee @Z=|$*9  
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国外汇票foreign Bill WtdkA Sj  
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国内汇票inland Bill 6:EH5IO  
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跟单汇票documentary bill DN8pJa  
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空头汇票accommodation bill /XW0`FF  
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原始汇票original bill  wpdEI(  
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改写||换新票据renewed bill wIR [2&b  
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即期汇票sight bill||bill on demand ]o+|jgkt]  
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…days after date||…days after date…日后付款 ccR
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…months after date||…months after date…月后付款 :kx#];2i  
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见票后…日付款…days after sight||…days sight B*iz+"H  
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见票后…月付款…months after sight||…months sight ` dUiz5o'  
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同组票据set of bills 0o=)&%G  
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单张汇票sola of exchange||sole of exchange $)7f%II  
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远期汇票usance bill||bill at usance ~kJpBt7M  
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长期汇票long bill ,$qs9b~  
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短期汇票short bill _w
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逾期汇票overdue bill kpw4Mq@  
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宽限日期days of grace &8i{'k,l  
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电汇telegraphic transfer （T.T） ;f^jB;\<  
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邮汇postal order||postal note （Am.）||post office order||money order P1>X5:  
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本票promissory note （P/N） >qvD39w  
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押汇负责书||押汇保证书letter of hypothecation [:S F(*}  
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副保||抵押品||付属担保物collateral security  Ph{+uI  
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担保书trust receipt||letter of indemnity M%^laf  
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承兑||认付acceptance s9bP6N!,  
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单张承兑general acceptance W3rvKqdw5  
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有条件承兑qualified acceptance @il}0  
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附条件认付conditional acceptance yuX0Y{:I  
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部分认付partial acceptance   [KJL%u|8/