[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。    |<1  
会计报表statement of account OX)[?1m8  
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往来帐目account current Ny)!uqul*  
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现在往来帐||存款额current accout ojZvgF
 
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销货帐account sales Kr|9??`0E  
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共同计算帐项joint account \"@BZ.y
 
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未决帐项outstanding account YYUWBnf30G  
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贷方帐项credit account||creditor account ZkZTCb`/l  
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借方帐项debit account||debtor account PYp<eo\  
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应付帐||应付未付帐account payable 0]3#3TH  
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应收帐||应收未收帐account receivable ,KHebv!  
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新交易||新帐new account ErNL^Se1  
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未决帐||老帐old account !Z*2X ^  
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现金帐cash account P
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流水帐running account  ;LM,<QJ  
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暂记帐||未定帐suspense account m4.IaBn/  
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过期帐||延滞帐overdue account||pastdue account 7r? s)ZV  
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杂项帐户sundry account y()7m/  
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详细帐单||明细表detail account M~Tx4_t  
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呆帐bad account GS%ACk  
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会计项目title of account |]tIE{d  
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会计薄||帐薄account-book BM_hW8&G  
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营业报告书||损益计算表account of budiness||business report Sl,\<a  
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借贷细帐||交验帐account rendered umt*;U=  
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明细帐account stated 
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与…银行开立一户头to open an account with sB~|V <  
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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 I2&R+~ktR  
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与…有交易to have an account with 59@PY!c>  
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作成会计帐||有往来帐项to make out an account with "Dt: 8Nf^  
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清算||清理债务to make up an account 59l9^<{A  
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清洁帐目||与…停止交易to close ones account with r,r"?}Z  
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结帐to close an account hU~up a<dD  
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清理未付款to ask an account||to demand an account DUMC4+i  
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结清差额to balance the account with j9r%OZw{  
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清算to settle an account||to liquidate an account||to square an account }nK=~Wcu\  
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审查帐目||监查帐目to audit an account -%_vb6u  
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检查帐目to examine an account 6sQY)F7p  
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转入A的帐户to charge the amount to As account 68()2v4X  
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以计帐方式付款to pay on account 6#;u6@+}yy  
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代理某人||为某人on ones account||on account of one G<FB:?|  
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为自己计算||独立帐目on ones own account U1=]iG<%  
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由某人收益并负风险on ones account and risk||for ones account and risk wqF_hs(O  
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由某人负担for ones account||for account of one  +wE>h>?;  
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按某人指示||列入某人帐户by order and for account of one [u;>b?[{  
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列入5月份帐目for May account 4<S=KFT_  
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编入某中帐项下to pass to the account of||to place to the account of yhxZ^(I  
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寄出清算书to send in an account||to send in render an account )dF`L   
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支票薄cheque book  nq*D91Q  
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支票陈票人cheque drawer znNv;-q  
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持票人cheque holder Ta)6
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不记名支票cheque to bearer||bearer cheque X~rHNRIU  
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记名支票||认人支票cheque to order FfibR\dhY  
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到期支票antedated cheque (lLCAmK5?  
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未到期支票postdated cheque b-)3MR:4  
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保付支票certified cheque
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未获兑现支票，退票returned cheque LO;Z3Q>#0  
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横线支票crossed cheque 1/vcj~|)t  
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普通横线general crossing 0?\d%J!"S  
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特别横线special crossing I cz)Qtg|  
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空白支票blank cheque r_p9YS@I  
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失效支票，过期支票stale cheque :J]S+tQ)  
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普通支票open cheque 16/+ O$#y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount D 7 l&L  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $l-|abLELz  
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支票换现金||兑现to cash a cheque /*p4(D_A  
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清理票款to clear a cheque HX\@Qws  
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保证兑现to certify a cheque x&sT )=#  
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填写支票数额to fill up a cheque f/Km$#xOr  
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支票上划线to cross a cheque )|,-l^lC  
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开发支票to make out a cheque EceZ1b  
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签发支票，开立支票to draw a cheque||to issue a cheque Y<3s_  
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透支支票to overdraw a cheque +5Ir=]=T9  
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背书支票to endorse a cheque XOa<R  
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请付票款||清付票款to pay a cheque||to honour a cheque j{VxB  
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支票退票to dishonour a cheque +A W6 >yV`  
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拒付支票to refuse a cheque ~B>I?j  
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拒付支票to stop payment of a cheque n-,~Bp [  
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提示要求付款to present for payment GK/a^[f+'l  
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见票即付持票人payable to bearer <<(~'$~,L  
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支付指定人payable to order ,!kyrk6  
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已过期||无效out of date||stale sC ]&Qr_  
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请给出票人R/D||refer to drawer {x
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f:7Y  
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文字与数字不一致words and figures differ G2a fHL<  
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支票 zF)_t S  
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时间已过account closed }C"#b\A2  
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更改处应加盖印章alterations require initials XF^c(*5  
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时间已过effects not cleared BC@"WlD  
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停止付款payment stopped i":-g"d  
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支票毁损cheque mutilated 2vWkAC;   
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汇款||寄钱to remit||to send money J8b]*2 D  
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寄票供取款||支票支付to send a cheque for payment U4
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寄款人a remitter ._FgQ``PL  
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收款人a remittee ,E>VYkoA  
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国外汇票foreign Bill efbt\j6@%2  
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国内汇票inland Bill LXXxwIBS  
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跟单汇票documentary bill L7jz^g^  
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空头汇票accommodation bill vuAAaKz  
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原始汇票original bill -d[x09  
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改写||换新票据renewed bill \`XJz{Lm]  
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即期汇票sight bill||bill on demand u>(Q& 25  
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…days after date||…days after date…日后付款 PO}Q8Q3  
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…months after date||…months after date…月后付款 NMj`wQ`M+  
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见票后…日付款…days after sight||…days sight YT3
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见票后…月付款…months after sight||…months sight %fyb?6?Y  
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同组票据set of bills n$Pv2qw  
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单张汇票sola of exchange||sole of exchange 2h:f6=)r/u  
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远期汇票usance bill||bill at usance iwVra"y  
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长期汇票long bill [@y=%\%R  
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短期汇票short bill EiN.VU `  
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逾期汇票overdue bill dSL %%  
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宽限日期days of grace 2(rZ@Wl  
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电汇telegraphic transfer （T.T） aK>9:{]ez  
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邮汇postal order||postal note （Am.）||post office order||money order otIJ[Mvyq  
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本票promissory note （P/N） 8(KfX%
 
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押汇负责书||押汇保证书letter of hypothecation 0oJ^a^|  
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副保||抵押品||付属担保物collateral security 1b7xw#gLx  
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担保书trust receipt||letter of indemnity j'i42-Lt/p  
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承兑||认付acceptance oGVSy`ku  

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单张承兑general acceptance  mo,l`UL  
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有条件承兑qualified acceptance {~^)-^Wt:  
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附条件认付conditional acceptance bQy%$7UmX,  
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部分认付partial acceptance   {?mQqoZ?.