[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。   F:hJ^:BP  
会计报表statement of account dMRwQejY{7  
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往来帐目account current oWs&W  
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现在往来帐||存款额current accout G`
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销货帐account sales G?3S_3J2  
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共同计算帐项joint account ,LcMNPr  
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未决帐项outstanding account f}Uw%S=w,  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account ;GH(A=}/Y  

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应付帐||应付未付帐account payable I,  
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应收帐||应收未收帐account receivable YRC`2)_'  
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新交易||新帐new account ]^ RgzK  
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未决帐||老帐old account W@UHqHr:\  
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现金帐cash account v- {kPc=:#  
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流水帐running account F." L{g  
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暂记帐||未定帐suspense account { ET+V  
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过期帐||延滞帐overdue account||pastdue account 34P?nW(  
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杂项帐户sundry account cFH,fj  
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详细帐单||明细表detail account @Z|cUHo  
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呆帐bad account $cK9E:v  
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会计项目title of account wk-ziw  
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会计薄||帐薄account-book 6lZhV[~Z/  
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营业报告书||损益计算表account of budiness||business report LrK6*y,z  
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借贷细帐||交验帐account rendered Q+uYr-
  
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明细帐account stated rL_AqSGAK1  
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与…银行开立一户头to open an account with 9]d$G$Kv9  
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与…银行建立交易to keep account with j@ =n|cq  
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继续记帐to keep account L$Ss]Ar=  
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与…有交易to have an account with Ag}>gbz~G  
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作成会计帐||有往来帐项to make out an account with N/^r9Nu  
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清算||清理债务to make up an account V4xZC\)Gk  
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清洁帐目||与…停止交易to close ones account with nCYicB  
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结帐to close an account 4qiG>^h9  
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清理未付款to ask an account||to demand an account pdmeB  
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结清差额to balance the account with X}g!
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清算to settle an account||to liquidate an account||to square an account 8n1Sy7K!;  
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审查帐目||监查帐目to audit an account =yvyd0|35  
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检查帐目to examine an account U%j=)VD])  
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转入A的帐户to charge the amount to As account rzEE|  
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以计帐方式付款to pay on account %6dFACv  
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代理某人||为某人on ones account||on account of one |.)dOk,o  
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为自己计算||独立帐目on ones own account rhwY5FD?  
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由某人收益并负风险on ones account and risk||for ones account and risk Rr(,i%fu  
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由某人负担for ones account||for account of one 1}B W   
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按某人指示||列入某人帐户by order and for account of one +n9]c~g!T0  
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列入5月份帐目for May account w\8grEj  
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编入某中帐项下to pass to the account of||to place to the account of T&X*[ kP  
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寄出清算书to send in an account||to send in render an account j*rra  
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支票薄cheque book K{t7_i#tv  
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支票陈票人cheque drawer KYu3dC'/,&  
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持票人cheque holder "Z#97Jc+J  
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不记名支票cheque to bearer||bearer cheque  9 k)?-  
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记名支票||认人支票cheque to order LoPWho[8  
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到期支票antedated cheque 9<W0'6%{/  
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未到期支票postdated cheque m%X~EwFc.  
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保付支票certified cheque [Z`q7ddd^  
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未获兑现支票，退票returned cheque ;sT7c1X^!  
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横线支票crossed cheque o;7!$v>uK  
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普通横线general crossing 7N+No.vR.  
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特别横线special crossing ~Yv"
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空白支票blank cheque N1jj\.nB  
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失效支票，过期支票stale cheque ~M6Q8Y9  
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普通支票open cheque a.L ?J  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8QV+DDZx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 44B)=p7  
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支票换现金||兑现to cash a cheque )s4#)E
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清理票款to clear a cheque qP-
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保证兑现to certify a cheque #8z2>&:|  
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填写支票数额to fill up a cheque i{?uIb B  
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支票上划线to cross a cheque wy eiz7  
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开发支票to make out a cheque d#cw`h<c~  
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签发支票，开立支票to draw a cheque||to issue a cheque E+k#1c|v$  
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透支支票to overdraw a cheque . S4Xw2MS  
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背书支票to endorse a cheque CqOvVv  
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请付票款||清付票款to pay a cheque||to honour a cheque Li)rs<IX;m  
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支票退票to dishonour a cheque ~{lSc/SP|  
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拒付支票to refuse a cheque CmKbpN*  
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拒付支票to stop payment of a cheque a~jU~('4}w  
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提示要求付款to present for payment ~~,] b  
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见票即付持票人payable to bearer [H ^ktF  
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支付指定人payable to order ;pn*|Bsq  
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已过期||无效out of date||stale !7)` g i  
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请给出票人R/D||refer to drawer uW4)DT9[5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]=Im0s  
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文字与数字不一致words and figures differ Jc8^m0_  
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支票 1{%3OG^'  
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时间已过account closed oW[];r  
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更改处应加盖印章alterations require initials NJ%>|`FEi7  
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时间已过effects not cleared 5B:%##Ug5  
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停止付款payment stopped VK)vb.:  
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支票毁损cheque mutilated 9-B/n0  
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汇款||寄钱to remit||to send money W%&gvZre.  
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寄票供取款||支票支付to send a cheque for payment v.Vdjs  
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寄款人a remitter D*_Z"q_B  
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收款人a remittee 4{v?<x8  
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国外汇票foreign Bill eV 5 e:9  
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国内汇票inland Bill a#pM9n~a  
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跟单汇票documentary bill hy}n&h  
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空头汇票accommodation bill l0&U7gr  
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原始汇票original bill S-7ryHH*0  
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改写||换新票据renewed bill k:yrh:JhB  
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即期汇票sight bill||bill on demand IKFNu9*"h  
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…days after date||…days after date…日后付款 b/g~;| <  
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…months after date||…months after date…月后付款 bBp('oEJ
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见票后…日付款…days after sight||…days sight 0 >:RFCo  
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见票后…月付款…months after sight||…months sight Bc1MKE5  
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同组票据set of bills E[8i$  
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单张汇票sola of exchange||sole of exchange rCn"{.rI  
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远期汇票usance bill||bill at usance Y^ti;:  
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长期汇票long bill 'k!V!wcD^y  
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短期汇票short bill L~} 2&w  
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逾期汇票overdue bill bl-t>aO*.V  
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宽限日期days of grace !|;w(/  
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电汇telegraphic transfer （T.T） 'P,F)*kh  
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邮汇postal order||postal note （Am.）||post office order||money order bcy( ?(  
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本票promissory note （P/N） H=k`7YN  
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押汇负责书||押汇保证书letter of hypothecation $N`uM  
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副保||抵押品||付属担保物collateral security !WReThq  
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担保书trust receipt||letter of indemnity UZUG?UUM  
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承兑||认付acceptance *>XY' -;2e  
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单张承兑general acceptance hrr;=q$  
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有条件承兑qualified acceptance FE/2.!]&o  
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附条件认付conditional acceptance d#eHX|+  
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部分认付partial acceptance  
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