[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。   J4qFU^  
会计报表statement of account ^$):Xz  
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往来帐目account current p=U*4[9k  
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现在往来帐||存款额current accout L]L-000D(  
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销货帐account sales ^[}^+  
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共同计算帐项joint account =[!&&,c=  
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未决帐项outstanding account  4I7}  
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贷方帐项credit account||creditor account !es?GJq`  
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借方帐项debit account||debtor account )CQ'kHT<e  
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应付帐||应付未付帐account payable ~"89NVk"  
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应收帐||应收未收帐account receivable |Id0+-V ?  
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新交易||新帐new account :@zz5MB5@  
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未决帐||老帐old account e[f}Lxln  
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现金帐cash account  iB1"aE3  
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流水帐running account {fe[$KQ  
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暂记帐||未定帐suspense account $d2mcwh\  
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过期帐||延滞帐overdue account||pastdue account yg oA/*s  
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杂项帐户sundry account 7lc -  
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详细帐单||明细表detail account ?7>G\0G  
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呆帐bad account RV^ N4q4  
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会计项目title of account [\eh$r\
 
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会计薄||帐薄account-book V0 70o
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借贷细帐||交验帐account rendered >Pa&f20Hp  
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明细帐account stated WBc,/lgZ  
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与…银行开立一户头to open an account with n{'LF #4l  
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与…银行建立交易to keep account with >+}yI}W;e  
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继续记帐to keep account :{7gZ+*  
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与…有交易to have an account with C?OqS+  
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作成会计帐||有往来帐项to make out an account with 3.0t5F<B  
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清算||清理债务to make up an account $X\deJ1Hi  
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清洁帐目||与…停止交易to close ones account with OV>JmYe1{/  
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结帐to close an account yq6Gyoi<  
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清理未付款to ask an account||to demand an account %+8"-u  
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结清差额to balance the account with aGz$A15#  
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清算to settle an account||to liquidate an account||to square an account (q yT,K8  
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审查帐目||监查帐目to audit an account dTTC6?yPXf  
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检查帐目to examine an account -\I".8"YE  
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转入A的帐户to charge the amount to As account _C4N6YdU  

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以计帐方式付款to pay on account ?#0m[
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代理某人||为某人on ones account||on account of one ^3O`8o  
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为自己计算||独立帐目on ones own account kE[Hq-J=N  
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由某人收益并负风险on ones account and risk||for ones account and risk P ~rTuj  
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由某人负担for ones account||for account of one AYHefAF<w  
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按某人指示||列入某人帐户by order and for account of one ,8&ND864v  
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列入5月份帐目for May account +2JC**)I
 
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编入某中帐项下to pass to the account of||to place to the account of a_(fqoW  
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寄出清算书to send in an account||to send in render an account 9iM[3uyO  
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支票薄cheque book 8c<O X!  
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支票陈票人cheque drawer d37|o3oC  
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持票人cheque holder rOTxD/  
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不记名支票cheque to bearer||bearer cheque q 1~3T;Il  
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记名支票||认人支票cheque to order &w{: qBa  
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到期支票antedated cheque S&{#sl#e  
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未到期支票postdated cheque 3}nkTZG  
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保付支票certified cheque q4 ]Qvf>  
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未获兑现支票，退票returned cheque ]?UK98uS\A  
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横线支票crossed cheque gmdA1$c  
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特别横线special crossing p.x!dt\1kC  
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空白支票blank cheque k'PNfx\K  
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失效支票，过期支票stale cheque RZTC+ylj  
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普通支票open cheque (<ngdf`,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount z~\Y*\f^Y3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /}R*'y  
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支票换现金||兑现to cash a cheque "XWO#,Ue  
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清理票款to clear a cheque 7cly{U"  
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保证兑现to certify a cheque %C~LKs5oH  
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填写支票数额to fill up a cheque 5<mGG;F  
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支票上划线to cross a cheque fSw6nEXn  
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开发支票to make out a cheque A v[|G4n  
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签发支票，开立支票to draw a cheque||to issue a cheque _l$X![@6=  
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透支支票to overdraw a cheque )sG/H8  
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背书支票to endorse a cheque N] 7#Q.(~  
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请付票款||清付票款to pay a cheque||to honour a cheque o.x<h";  
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支票退票to dishonour a cheque i[rXs/]  
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拒付支票to refuse a cheque O&ZVu>`g  
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拒付支票to stop payment of a cheque xa$p,_W:'  
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提示要求付款to present for payment 5.X`[/]<r  
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见票即付持票人payable to bearer g*[DyIm  
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支付指定人payable to order L"ob))GF  
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已过期||无效out of date||stale R@Bnrk  
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请给出票人R/D||refer to drawer siK:?A@4D  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FNB4YZ6  
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文字与数字不一致words and figures differ mb_~ "} A  
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支票 @A;Ouu(  
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时间已过account closed h:l4:{A64  
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时间已过effects not cleared A:5B6Z  
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停止付款payment stopped R}VEq gq  
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支票毁损cheque mutilated 'X@>U6s  
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汇款||寄钱to remit||to send money "Nlw&+ c7  
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寄票供取款||支票支付to send a cheque for payment z=/xv},  
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寄款人a remitter xHo iu$i6  
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收款人a remittee &Y/Myh[P  
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国外汇票foreign Bill B^C!UWN>%X  
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国内汇票inland Bill IS9}@5`'  
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跟单汇票documentary bill *6b$l.Vs  
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空头汇票accommodation bill Y Cbt(nmr  
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原始汇票original bill O?I~XM'S  

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改写||换新票据renewed bill ]IZn#gnM  
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即期汇票sight bill||bill on demand 8ezdU"  
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…days after date||…days after date…日后付款 j>KJgSs]&\  
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…months after date||…months after date…月后付款 B9glPcy}SS  
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见票后…日付款…days after sight||…days sight nM?mdb  
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见票后…月付款…months after sight||…months sight 9ne13qVm+  
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同组票据set of bills *b@YoQe3!  
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单张汇票sola of exchange||sole of exchange S3G9/  
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远期汇票usance bill||bill at usance :E>"z6H  
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长期汇票long bill aBN^J_  
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短期汇票short bill XmK2Xi;=b  
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逾期汇票overdue bill c89+}]mGq  
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宽限日期days of grace jOYa}jm?  
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电汇telegraphic transfer （T.T） GbLuXU  
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邮汇postal order||postal note （Am.）||post office order||money order  WB7pdSZ  
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本票promissory note （P/N） eY N=?  
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押汇负责书||押汇保证书letter of hypothecation e#+u8LrN  
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副保||抵押品||付属担保物collateral security Em%0C@C  
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担保书trust receipt||letter of indemnity lhx"<kR4  
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承兑||认付acceptance ;V=Y#|o  
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单张承兑general acceptance hnk,U:
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有条件承兑qualified acceptance  ^n5rUwS>  
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附条件认付conditional acceptance _V.MmA  
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部分认付partial acceptance   ""; Bq*Y#