[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。   c9*1$~(v0I  
会计报表statement of account ?2?S[\@`0U  
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往来帐目account current E VN-<=i^  
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现在往来帐||存款额current accout _4.]A3;}  
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销货帐account sales 96"yNqBf  
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共同计算帐项joint account T}L^CU0  
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未决帐项outstanding account BR& Aq  
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贷方帐项credit account||creditor account W>5vRwx00  
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借方帐项debit account||debtor account c;:">NR  
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应付帐||应付未付帐account payable ..t, LU@|  
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应收帐||应收未收帐account receivable fD1?z"lo  
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新交易||新帐new account
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未决帐||老帐old account Y/.AUN Z  
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现金帐cash account KcC! N{  
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流水帐running account F%xK"l`&  
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暂记帐||未定帐suspense account <d5@CA+M  
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过期帐||延滞帐overdue account||pastdue account C:]s;0$3'9  
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杂项帐户sundry account G6ayMw]OF  
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详细帐单||明细表detail account pet~[e%!  
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呆帐bad account 2 P=[  
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会计项目title of account LheFQ A  
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会计薄||帐薄account-book 6B0#4Qrv  
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营业报告书||损益计算表account of budiness||business report gH[,Xx?BN!  
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借贷细帐||交验帐account rendered )
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明细帐account stated 4WC9US-k  
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与…银行开立一户头to open an account with y`yZR _  
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与…银行建立交易to keep account with Z<U>A   
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继续记帐to keep account *RWm47  
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与…有交易to have an account with Dw_D+7>(v  
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作成会计帐||有往来帐项to make out an account with N>|XS ,  
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清算||清理债务to make up an account ('C7=u&F  
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清洁帐目||与…停止交易to close ones account with e)H!uR
 
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结帐to close an account #Yuvbb[  
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清理未付款to ask an account||to demand an account x;LzG t:w  
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结清差额to balance the account with t*G /]  
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清算to settle an account||to liquidate an account||to square an account XL$* _c <)  
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审查帐目||监查帐目to audit an account (:pq77  
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检查帐目to examine an account e>}}:Ud  
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转入A的帐户to charge the amount to As account |X19fgk  
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以计帐方式付款to pay on account V9wI\0  
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代理某人||为某人on ones account||on account of one S8d8%R~1=h  
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为自己计算||独立帐目on ones own account A3N]8?D  
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由某人收益并负风险on ones account and risk||for ones account and risk /u%h8!"R  
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由某人负担for ones account||for account of one gi/@j   
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按某人指示||列入某人帐户by order and for account of one 51C2u)HE  
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列入5月份帐目for May account {`=0 |oP}  
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编入某中帐项下to pass to the account of||to place to the account of {5r0v#;  
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寄出清算书to send in an account||to send in render an account `afIYXP  
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支票薄cheque book =gfI!w  
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支票陈票人cheque drawer (&|_quP7O  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque ~R$~&x(b  
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记名支票||认人支票cheque to order 09A X-JP  
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到期支票antedated cheque b|Q)[y]  
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未到期支票postdated cheque O#wpbrJ  
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保付支票certified cheque *
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未获兑现支票，退票returned cheque N#lDW~e'  
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横线支票crossed cheque ?? TMSH  
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普通横线general crossing E?(xb B  
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特别横线special crossing $$:ZX  
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空白支票blank cheque s1|/S\
  
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失效支票，过期支票stale cheque u?sVcD[  
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普通支票open cheque g$dsd^{O7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7JSNYTH  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges '+j} >Q  
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支票换现金||兑现to cash a cheque ,lCgQ0}<  
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清理票款to clear a cheque e.c3nKXZ q  
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保证兑现to certify a cheque \QU^>23  
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填写支票数额to fill up a cheque %LYnxo7#C  

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支票上划线to cross a cheque )E+'*e{cK  
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开发支票to make out a cheque M
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签发支票，开立支票to draw a cheque||to issue a cheque ^k<oT'89  
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透支支票to overdraw a cheque Xy%p"b<  
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背书支票to endorse a cheque i*CZV|t US  
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请付票款||清付票款to pay a cheque||to honour a cheque GKcv<G208  
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支票退票to dishonour a cheque |r bWYl.b  
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拒付支票to refuse a cheque P (S>=,Y&  
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拒付支票to stop payment of a cheque .H,xl
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提示要求付款to present for payment YM DMH"3  
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见票即付持票人payable to bearer h>Hb`G<  
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支付指定人payable to order +k`!QM>e-  
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已过期||无效out of date||stale -+O 9<3ly  
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请给出票人R/D||refer to drawer GQ |Mr{.;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :^(>YAyHj^  
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文字与数字不一致words and figures differ F8apH{&t  
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支票 \eFR(gO+  
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时间已过account closed y:6; LZ9[  
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更改处应加盖印章alterations require initials !/wtYI-`  
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时间已过effects not cleared 53[~bwD  
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停止付款payment stopped F|!){=   
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支票毁损cheque mutilated |)*fRL,  
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汇款||寄钱to remit||to send money =y!$/(H  
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寄票供取款||支票支付to send a cheque for payment `V04\05  
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寄款人a remitter {Ja!~N;3  
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收款人a remittee [;J>bi;3N  
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国外汇票foreign Bill (P:<t6;+  

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国内汇票inland Bill H
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跟单汇票documentary bill |0f>aZ  
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空头汇票accommodation bill |3KLk?2  
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原始汇票original bill ",KCCis  
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改写||换新票据renewed bill 8p:e##%  
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即期汇票sight bill||bill on demand /~$WUAh  
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…days after date||…days after date…日后付款 Eu@huN*/  
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…months after date||…months after date…月后付款 U!*M*s  
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见票后…日付款…days after sight||…days sight f\sQO&  
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见票后…月付款…months after sight||…months sight AW!?"xdZ  
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同组票据set of bills 8"8t-E#?  
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单张汇票sola of exchange||sole of exchange 87 $dBb{  
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远期汇票usance bill||bill at usance ogHCt{'  
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长期汇票long bill Vr`R>S,-
 
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短期汇票short bill xSsa(b  
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逾期汇票overdue bill emqZztccZ  
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宽限日期days of grace ~obqG!2m  
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电汇telegraphic transfer （T.T） ;o2$ Q  
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邮汇postal order||postal note （Am.）||post office order||money order e,vvzso  
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本票promissory note （P/N） VM GS[qrG  
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押汇负责书||押汇保证书letter of hypothecation &:9cAIe]H  
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副保||抵押品||付属担保物collateral security e6R}0w~G  
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担保书trust receipt||letter of indemnity ?I
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承兑||认付acceptance n$xc];j  
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单张承兑general acceptance ,<n}W
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有条件承兑qualified acceptance C c+
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附条件认付conditional acceptance 0%9 q8M;  
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部分认付partial acceptance   gn8R[5:!V