[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。   26('V `N  
会计报表statement of account 7N}\1Di5  
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往来帐目account current }OX>(  
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现在往来帐||存款额current accout j-I6QUd  
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销货帐account sales 5JU(@}Db  
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共同计算帐项joint account $E4O^0%/p  
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未决帐项outstanding account  jKb=Zkd  
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贷方帐项credit account||creditor account x w?9W4<  
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借方帐项debit account||debtor account -%/,j)VKD  
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应付帐||应付未付帐account payable G"UH4n[1ur  
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应收帐||应收未收帐account receivable d@>k\6%j  
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新交易||新帐new account o7 -h'b-  
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未决帐||老帐old account ]BS{,sI  
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现金帐cash account cwW~ *90#  
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流水帐running account [>]VN)_J5  
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暂记帐||未定帐suspense account ,LPFb6o  
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过期帐||延滞帐overdue account||pastdue account !\k#{ 1[!  
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杂项帐户sundry account Y"\T*lKa  
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详细帐单||明细表detail account [,A'  
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呆帐bad account .S
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会计项目title of account _.8]7f`*Gc  
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会计薄||帐薄account-book FEi,^V  
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营业报告书||损益计算表account of budiness||business report |/Q."d  
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借贷细帐||交验帐account rendered
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明细帐account stated p~;z"Z  
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与…银行开立一户头to open an account with 0YRYCO$  
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与…银行建立交易to keep account with ?-v?SN#  
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继续记帐to keep account bD[W
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与…有交易to have an account with Vk=<,<BB  
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作成会计帐||有往来帐项to make out an account with 7uH{UpslJ  
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清算||清理债务to make up an account znpZ0O\!  
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清洁帐目||与…停止交易to close ones account with 6>7LFV1tvy  
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结帐to close an account 9cPucKuj  
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清理未付款to ask an account||to demand an account KAEpFobYo  
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结清差额to balance the account with g{{SY5qDj  
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清算to settle an account||to liquidate an account||to square an account hzVO.Q*  
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审查帐目||监查帐目to audit an account h"m7r4f  
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检查帐目to examine an account sTYl' Ieg  
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转入A的帐户to charge the amount to As account 
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以计帐方式付款to pay on account Jrl xa3 [  
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代理某人||为某人on ones account||on account of one $nN$"  
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为自己计算||独立帐目on ones own account 3<lDsb(}0A  
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由某人收益并负风险on ones account and risk||for ones account and risk '?4[w]0J<  
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由某人负担for ones account||for account of one **[p{R]8o  
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按某人指示||列入某人帐户by order and for account of one ~a Rq\fx{  
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列入5月份帐目for May account VI{1SIhfa  
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编入某中帐项下to pass to the account of||to place to the account of ,.B8hr@H6-  

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寄出清算书to send in an account||to send in render an account !LA#c'  
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支票薄cheque book M~
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支票陈票人cheque drawer Y,r2m nq  
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持票人cheque holder 78"W ~`8  
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不记名支票cheque to bearer||bearer cheque '
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记名支票||认人支票cheque to order gYZgo  
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到期支票antedated cheque E*$:~w  
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未到期支票postdated cheque @9L9c  
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保付支票certified cheque D'X'h}+2  
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未获兑现支票，退票returned cheque `@90b4u  
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横线支票crossed cheque Ny#%7%(  
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普通横线general crossing otOl7XF  
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特别横线special crossing R#t~i&v/  
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空白支票blank cheque # a3Q<%V  
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失效支票，过期支票stale cheque </fnbyGR  
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普通支票open cheque 3K'3Xp@A  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2XE4w# [j  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6V8"[0U  
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支票换现金||兑现to cash a cheque GVg0)}  
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清理票款to clear a cheque -Oo$\ =d  
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保证兑现to certify a cheque $}&6p6|  
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填写支票数额to fill up a cheque $`uL^ hlj]  
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支票上划线to cross a cheque Tx!mW-Lt  
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开发支票to make out a cheque 6VA@;g0$  
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签发支票，开立支票to draw a cheque||to issue a cheque _/K
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透支支票to overdraw a cheque S3
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背书支票to endorse a cheque W#ev  
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请付票款||清付票款to pay a cheque||to honour a cheque x;kW }U  
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支票退票to dishonour a cheque OJ&~uV>2  
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拒付支票to refuse a cheque 1{_;`V  
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拒付支票to stop payment of a cheque rIy,gZr.U  
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提示要求付款to present for payment Ioj F/
 
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见票即付持票人payable to bearer '`^`NI`  
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支付指定人payable to order e0qU2  
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已过期||无效out of date||stale ?X~Keb  
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请给出票人R/D||refer to drawer 1r'skmxq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '+JU(x{CCl  
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文字与数字不一致words and figures differ h`;w/+/Zr  
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支票 /p}^Tpu  
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时间已过account closed PS7ta?V QC  
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更改处应加盖印章alterations require initials #0GvL=}k  
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时间已过effects not cleared 'So,*>]63  
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停止付款payment stopped W:VRLT>w>  
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支票毁损cheque mutilated X?kw=x{2P  
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汇款||寄钱to remit||to send money 8725ET t  
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寄票供取款||支票支付to send a cheque for payment fXD9w1  
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寄款人a remitter d%?$
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收款人a remittee P]cC2L@Vbi  

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国外汇票foreign Bill w&F.LiX^  
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国内汇票inland Bill :LrB9Cf$n  
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跟单汇票documentary bill sx1w5rj.Y0  
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空头汇票accommodation bill  4>R)2g  
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原始汇票original bill A  r,fmq  
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改写||换新票据renewed bill W#Eg\nT  
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即期汇票sight bill||bill on demand 9 `+RmX;m  
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…days after date||…days after date…日后付款 Bcl6n@{2f  
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…months after date||…months after date…月后付款 CpLLsphy  
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见票后…日付款…days after sight||…days sight }'u0Q6Obj  
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见票后…月付款…months after sight||…months sight wX+KW0|>  
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同组票据set of bills ~O8Xj6  
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单张汇票sola of exchange||sole of exchange Y^2]*e%  
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远期汇票usance bill||bill at usance
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长期汇票long bill <IwfiI3y  
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短期汇票short bill NR.YeKsBq  
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逾期汇票overdue bill VRA0p[  
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宽限日期days of grace ;@s'JSPt  
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电汇telegraphic transfer （T.T） f0ME$:2  
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邮汇postal order||postal note （Am.）||post office order||money order uoMDf{d  
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本票promissory note （P/N） cUD}SOW  
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押汇负责书||押汇保证书letter of hypothecation eG08Xt|lc  
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副保||抵押品||付属担保物collateral security >Ni<itze$i  
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担保书trust receipt||letter of indemnity .?LP$O=  
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承兑||认付acceptance @DniYt/  
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单张承兑general acceptance t`eUD>\  
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有条件承兑qualified acceptance sFa5#w*>  
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附条件认付conditional acceptance 6\GL|#G  
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部分认付partial acceptance   jyFXAs2