[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。   y+X%qT
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会计报表statement of account 4?d2#Xhs8  
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往来帐目account current *jDzh;H!w  
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现在往来帐||存款额current accout a*??!  
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销货帐account sales Is%-r.i  
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共同计算帐项joint account h!MZ6}zb)  
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未决帐项outstanding account @XB/9!  
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贷方帐项credit account||creditor account v')T^b F@  
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借方帐项debit account||debtor account 
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应付帐||应付未付帐account payable "4i(5|whp?  
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应收帐||应收未收帐account receivable I?5#Q0,b  
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新交易||新帐new account W aks*^|  
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未决帐||老帐old account E3sl"d;~  
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现金帐cash account -bcm"(<T'  
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流水帐running account zTm&m#){3A  
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暂记帐||未定帐suspense account D+#QQ H  
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过期帐||延滞帐overdue account||pastdue account 0
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杂项帐户sundry account UC\CCDV#^  
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详细帐单||明细表detail account VuPa'2  
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呆帐bad account ?tV$o,11  
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会计项目title of account \Om.pOz  
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会计薄||帐薄account-book O#sDZ.EL  
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营业报告书||损益计算表account of budiness||business report pmv;M`_|R  
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借贷细帐||交验帐account rendered 
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明细帐account stated JS1$l+1  
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与…银行开立一户头to open an account with iOYC1QFi?  
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与…银行建立交易to keep account with ]4^9Tw6 _b  
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继续记帐to keep account LZG?M|(6D  
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与…有交易to have an account with e*{'A  
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作成会计帐||有往来帐项to make out an account with "#Qqwsw7  
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清算||清理债务to make up an account 8vpB(VxV+  
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清洁帐目||与…停止交易to close ones account with kG 7]<^Os3  
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结帐to close an account *m)
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清理未付款to ask an account||to demand an account b/"&E'5-`\  
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结清差额to balance the account with Y=0D[o8  
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清算to settle an account||to liquidate an account||to square an account mcO/V-\5'  
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审查帐目||监查帐目to audit an account `_"F7Czn  
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检查帐目to examine an account l5
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转入A的帐户to charge the amount to As account uUmkk  
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以计帐方式付款to pay on account q )N]*~  
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代理某人||为某人on ones account||on account of one ) oypl+y  
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为自己计算||独立帐目on ones own account *.F^`]yz  
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由某人收益并负风险on ones account and risk||for ones account and risk Dt]N&E#\D  
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由某人负担for ones account||for account of one rg5ZxN|g  
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按某人指示||列入某人帐户by order and for account of one t@"i/@8x$  
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列入5月份帐目for May account Vf*Z}'  
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编入某中帐项下to pass to the account of||to place to the account of 'zo
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寄出清算书to send in an account||to send in render an account |^09ny|  
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支票薄cheque book zhdS6Gk+  
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支票陈票人cheque drawer 2j=i\B  
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持票人cheque holder Kg;u.4.-M  
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不记名支票cheque to bearer||bearer cheque ;Pw\p^wz  
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记名支票||认人支票cheque to order }nx5  
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到期支票antedated cheque UTS.o#d  
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未到期支票postdated cheque p6c&vEsNj  
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保付支票certified cheque 5Y4#aq   
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未获兑现支票，退票returned cheque qokCVI-\  
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横线支票crossed cheque ia#8 ^z  
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普通横线general crossing $)#?4v<  
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特别横线special crossing BVzMgn ;  

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空白支票blank cheque `lcQ Yd<,4  
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失效支票，过期支票stale cheque ;DgQ8"f  
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普通支票open cheque b6NGhkr'\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Oy_%U*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \GPTGi5A  
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支票换现金||兑现to cash a cheque \SN>Yy   
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清理票款to clear a cheque c'DNO~H  
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保证兑现to certify a cheque ;}H*|"z;!  
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填写支票数额to fill up a cheque eD|"?@cE  
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支票上划线to cross a cheque @<3kj R?j  
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开发支票to make out a cheque I9e3-2THfj  
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签发支票，开立支票to draw a cheque||to issue a cheque OF0v0Y/a  
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透支支票to overdraw a cheque Lvrflx*Q  
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背书支票to endorse a cheque {v"Y!/ [z  
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请付票款||清付票款to pay a cheque||to honour a cheque D!8v$(#hR  
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支票退票to dishonour a cheque N85ZbmU~  
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拒付支票to refuse a cheque 3 }3C*w+  
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拒付支票to stop payment of a cheque B.!&z-)#  
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提示要求付款to present for payment sm{/S*3  
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见票即付持票人payable to bearer e jR_3K^  
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支付指定人payable to order ?mF:L"i  
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已过期||无效out of date||stale KE~.f(  
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请给出票人R/D||refer to drawer 0~P]Fw^w  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 76]Z~^Y  
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文字与数字不一致words and figures differ N<<O(r  
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支票  w%::
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时间已过account closed -x:7K\=$SX  
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时间已过effects not cleared JG&E"j#q  
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停止付款payment stopped  DZ4gp  
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支票毁损cheque mutilated dcTZL$  
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汇款||寄钱to remit||to send money P[$idRS&  
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寄票供取款||支票支付to send a cheque for payment !)CY\c4}d>  
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寄款人a remitter P #8+1iC1  
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收款人a remittee ]&B/rSC  
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国外汇票foreign Bill T00sYoK  
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国内汇票inland Bill @MoCEtt  
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跟单汇票documentary bill T~SkFZ  
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空头汇票accommodation bill 0F6@aQ\y3  
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原始汇票original bill L_+Fin  
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改写||换新票据renewed bill /QCg E~  
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即期汇票sight bill||bill on demand D vN0h(?  
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…days after date||…days after date…日后付款 n:?a=xY  
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…months after date||…months after date…月后付款 ;NAKU  
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见票后…日付款…days after sight||…days sight _`laP5
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见票后…月付款…months after sight||…months sight Z^J)]UL/  
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同组票据set of bills 2$2@?]|?  
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单张汇票sola of exchange||sole of exchange :;LaV  
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远期汇票usance bill||bill at usance ,w
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长期汇票long bill h^w# I  
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短期汇票short bill [s%uE+``S  
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逾期汇票overdue bill K!-iDaVI  
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宽限日期days of grace nA=E|$1  
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电汇telegraphic transfer （T.T） 78]( ZYJV  
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邮汇postal order||postal note （Am.）||post office order||money order E-?JHJloU  
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本票promissory note （P/N） n

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押汇负责书||押汇保证书letter of hypothecation ~(^?M  
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副保||抵押品||付属担保物collateral security U/\LOIs  
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担保书trust receipt||letter of indemnity ^VjF W  
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承兑||认付acceptance ,mt=)Ac  
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单张承兑general acceptance -&np/tEu&  
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有条件承兑qualified acceptance *1U"uJno  
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附条件认付conditional acceptance Mqmy*m[
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部分认付partial acceptance   m Wh