[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。   *>' V1b4}  
会计报表statement of account <~'"<HwtK  
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往来帐目account current cyv`B3}  
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现在往来帐||存款额current accout ujq=F  
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销货帐account sales =eXU@B  
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共同计算帐项joint account 2%@4]  
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未决帐项outstanding account ith 3=`3  
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贷方帐项credit account||creditor account wQH<gJE/:  
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借方帐项debit account||debtor account  ceh j;  
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应付帐||应付未付帐account payable :W:K:lk  
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应收帐||应收未收帐account receivable t?ZI".>  
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新交易||新帐new account KL:j
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未决帐||老帐old account $L>@Ed<  
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现金帐cash account m
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流水帐running account yw[g!W  
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暂记帐||未定帐suspense account P *Uwg&Qz)  
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过期帐||延滞帐overdue account||pastdue account ooL!TSGD  
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杂项帐户sundry account yZ(zdM\/sL  
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详细帐单||明细表detail account y8Z_Itlf  
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呆帐bad account E`0 ?  
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会计项目title of account <X^
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会计薄||帐薄account-book B=T'5 &  
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营业报告书||损益计算表account of budiness||business report n;C :0  
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借贷细帐||交验帐account rendered FP`b>E qOH  
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明细帐account stated rjAn@!|:+  
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与…银行开立一户头to open an account with KVaiugQ  
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与…银行建立交易to keep account with cN6 X#D
 
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继续记帐to keep account OU.6bmWy|  
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与…有交易to have an account with fk>aqm7D!  
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作成会计帐||有往来帐项to make out an account with `r':by0M  
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清算||清理债务to make up an account +Q)XH>jh  
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清洁帐目||与…停止交易to close ones account with XJ\DVZ  
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结帐to close an account pRpBhm;iJ  
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清理未付款to ask an account||to demand an account 9T9!kb  
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结清差额to balance the account with itP,\k7>d  
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清算to settle an account||to liquidate an account||to square an account HM1Fz\Sf  

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审查帐目||监查帐目to audit an account ZJJY8k `  
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检查帐目to examine an account 5Ln,{vsv  
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转入A的帐户to charge the amount to As account An0|[uWH  
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以计帐方式付款to pay on account gZXi]m&  
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代理某人||为某人on ones account||on account of one R) h#Vc(  
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为自己计算||独立帐目on ones own account Q3~H{)[Kq  
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由某人收益并负风险on ones account and risk||for ones account and risk K5h  
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由某人负担for ones account||for account of one C{rcs'  
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按某人指示||列入某人帐户by order and for account of one H*R"ntI?w  

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列入5月份帐目for May account =UQ3HQD  
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编入某中帐项下to pass to the account of||to place to the account of W{+2/P
 
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寄出清算书to send in an account||to send in render an account {VRf0c  
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支票薄cheque book J ZS:MFA  
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支票陈票人cheque drawer lL3U8}vn  
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持票人cheque holder CD~.z7,LC  
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不记名支票cheque to bearer||bearer cheque PJH&  
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记名支票||认人支票cheque to order ;e*!S}C,  
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到期支票antedated cheque 8d'0N  
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未到期支票postdated cheque \4fQMG  
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保付支票certified cheque Km$\:Xo  
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未获兑现支票，退票returned cheque dy[X3jQB  
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横线支票crossed cheque K
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普通横线general crossing ~P-mC @C  
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特别横线special crossing ~k5W@`"W  
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空白支票blank cheque JucY[`|JV  
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失效支票，过期支票stale cheque w0unS`\4  
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普通支票open cheque Tlr v={  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount dj%!I:Q>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 hi[pVk~B)  
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支票换现金||兑现to cash a cheque 8q7
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清理票款to clear a cheque ,2ar7 5Va  
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保证兑现to certify a cheque &cTU sK  
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填写支票数额to fill up a cheque =g
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支票上划线to cross a cheque #_lDss  
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开发支票to make out a cheque Aiea\jBv  
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签发支票，开立支票to draw a cheque||to issue a cheque vr ^qWn  
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透支支票to overdraw a cheque DlNX 3  
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背书支票to endorse a cheque >F&47Yn  
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请付票款||清付票款to pay a cheque||to honour a cheque *uvQ\.  

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支票退票to dishonour a cheque C"enpc_C/  
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拒付支票to refuse a cheque BFW&2  
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拒付支票to stop payment of a cheque 6\S~P/PkE  
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提示要求付款to present for payment W|(1Y D  
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见票即付持票人payable to bearer vSLtFMq^(  
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支付指定人payable to order qb` \)X]9  
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已过期||无效out of date||stale hwN f~3eJk  
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请给出票人R/D||refer to drawer J!7MZLb  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 
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文字与数字不一致words and figures differ '(jG[ry&T  
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支票 =zs`#-^8  
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时间已过account closed @2v_pJy^  
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更改处应加盖印章alterations require initials 3%=~)7cF  
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时间已过effects not cleared >t_6B~x9  
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停止付款payment stopped ZO$%[ ftb  
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支票毁损cheque mutilated [0D.K}7|  
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汇款||寄钱to remit||to send money Jo23P.#<  
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寄票供取款||支票支付to send a cheque for payment q;)JISf.  
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寄款人a remitter 85xR2<:  
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收款人a remittee mvT(.R ..s  
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国外汇票foreign Bill K~uq,~  
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国内汇票inland Bill LOV)3{m  
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跟单汇票documentary bill Jb Q) sp  
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空头汇票accommodation bill tS8u  
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原始汇票original bill )iK6:s#  
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改写||换新票据renewed bill /,Re"!jh  
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即期汇票sight bill||bill on demand gi _5?$  
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…days after date||…days after date…日后付款 bTs?!~q  
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…months after date||…months after date…月后付款 r/6o \-  
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见票后…日付款…days after sight||…days sight !.(P~j][  
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见票后…月付款…months after sight||…months sight s?,Ek  
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同组票据set of bills "J8vjr1/  
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单张汇票sola of exchange||sole of exchange @wo(tf=@P  
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远期汇票usance bill||bill at usance 8MzVOF{"  
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长期汇票long bill Jx7C'~,J  
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短期汇票short bill ZE=Sp=@)j  
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逾期汇票overdue bill 4Vi`* !  
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宽限日期days of grace ?+W9az]+  
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电汇telegraphic transfer （T.T） k_5L4
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邮汇postal order||postal note （Am.）||post office order||money order nv%rJy*w[  
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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 `YLD`(\  
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副保||抵押品||付属担保物collateral security Avd ^  
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担保书trust receipt||letter of indemnity oe |)oTv  
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承兑||认付acceptance  TYmP)  
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单张承兑general acceptance G_{&sa  
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有条件承兑qualified acceptance jN>{'TqW4  
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附条件认付conditional acceptance zb}9%.U  
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部分认付partial acceptance   xA1hfe.9