[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。   )yvI {   
会计报表statement of account YjaEKM8*  
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往来帐目account current -6lsR  
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现在往来帐||存款额current accout y+b4s Ff  
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销货帐account sales | RMIV  
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共同计算帐项joint account &+V6mH9m@  
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未决帐项outstanding account =`RogjbP  
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贷方帐项credit account||creditor account 8!8 yA  
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借方帐项debit account||debtor account lmmB=F  
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应付帐||应付未付帐account payable JjBG9Rp{  
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应收帐||应收未收帐account receivable IQn|0$':Z  
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新交易||新帐new account dnRS$ $9#  
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未决帐||老帐old account )6K Q"*  
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现金帐cash account 5R^ e  
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流水帐running account "9mVBa|Q  
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暂记帐||未定帐suspense account cJb.@8^J  
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过期帐||延滞帐overdue account||pastdue account 4k}3^.#  
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杂项帐户sundry account t(<^
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详细帐单||明细表detail account x3./  

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呆帐bad account VL^.7U  
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会计项目title of account )Dg;W6  
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会计薄||帐薄account-book k,)xv ?  
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营业报告书||损益计算表account of budiness||business report 0F"W~OQ6  
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借贷细帐||交验帐account rendered ;$`5L"I5$  
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明细帐account stated o'oA.'ul  
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与…银行开立一户头to open an account with K-_XdJ\  
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与…银行建立交易to keep account with F&tU^(7<  
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继续记帐to keep account Q9i&]V[`  
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与…有交易to have an account with &d
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作成会计帐||有往来帐项to make out an account with ~CtLSyB  
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清算||清理债务to make up an account ;S&PLg Z  
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清洁帐目||与…停止交易to close ones account with |)Q#U$ m  
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结帐to close an account O(R1D/A[  
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清理未付款to ask an account||to demand an account 6YHQ/#'G~  
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结清差额to balance the account with g3Xab  
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清算to settle an account||to liquidate an account||to square an account >=6 j:  
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审查帐目||监查帐目to audit an account ee}HQ.}Ja  
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检查帐目to examine an account b2tUJ2p  
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转入A的帐户to charge the amount to As account m]?C @ina  
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以计帐方式付款to pay on account L25v 7U  
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代理某人||为某人on ones account||on account of one mm:g9j  
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为自己计算||独立帐目on ones own account qRcY(mb  
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由某人收益并负风险on ones account and risk||for ones account and risk YApm)O ={  
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由某人负担for ones account||for account of one @OGHS}-\  
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按某人指示||列入某人帐户by order and for account of one [e`e bn[C  
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列入5月份帐目for May account %F
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编入某中帐项下to pass to the account of||to place to the account of skP'- ^F~  
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寄出清算书to send in an account||to send in render an account HZ[
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支票薄cheque book T9\G,;VQ7/  
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支票陈票人cheque drawer A&S n^mw  
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持票人cheque holder LaX<2]Tx:  
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不记名支票cheque to bearer||bearer cheque M.9w_bW]#D  
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记名支票||认人支票cheque to order
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到期支票antedated cheque JqV}>"WMV  
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未到期支票postdated cheque V t(s4  
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保付支票certified cheque [nf5<  
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未获兑现支票，退票returned cheque  Dn#^-,H  
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横线支票crossed cheque _%u t#  
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普通横线general crossing p,BoiYdi  
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特别横线special crossing ft1V1 c  
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空白支票blank cheque LkWY6 ?$U  
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失效支票，过期支票stale cheque < }G/x*N  
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普通支票open cheque A b+qLh&?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;I*N%a TK  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges t'Zv)Wu1E  
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支票换现金||兑现to cash a cheque -f*5lk
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清理票款to clear a cheque 6z]y =J  
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保证兑现to certify a cheque _ ^'QHWP  
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填写支票数额to fill up a cheque 4C )sjk?m  
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支票上划线to cross a cheque {pdPp|YDZ-  
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开发支票to make out a cheque u}P:9u&h6X  
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签发支票，开立支票to draw a cheque||to issue a cheque  f^KN8N  
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透支支票to overdraw a cheque OT(0~,.GJ  
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背书支票to endorse a cheque jT/P+2hMW  
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请付票款||清付票款to pay a cheque||to honour a cheque JH u>\{8V  
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支票退票to dishonour a cheque 6(x53y__  
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拒付支票to refuse a cheque 1GIBqs~-  
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拒付支票to stop payment of a cheque cL
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提示要求付款to present for payment h?$J;xn  
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见票即付持票人payable to bearer +>%51#2.Q  
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支付指定人payable to order N8k=c3|  
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已过期||无效out of date||stale 8 R7w$3pp\  
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请给出票人R/D||refer to drawer zb4{nzX=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .{ZJywE<  
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文字与数字不一致words and figures differ B/qN1D]U.  
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支票 YJ-<t6  
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时间已过account closed n~BQq-1  
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更改处应加盖印章alterations require initials m/jyc# L:u  
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时间已过effects not cleared c
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停止付款payment stopped :?LNP3}  
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支票毁损cheque mutilated Ek Rx/  
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汇款||寄钱to remit||to send money [u=yl0f  
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寄票供取款||支票支付to send a cheque for payment GUD]sXSj  
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寄款人a remitter g.blDOmlc  
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收款人a remittee nUVk;0at  

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国外汇票foreign Bill i `p1e5$  
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国内汇票inland Bill $%!06w#u  
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跟单汇票documentary bill |+JO]J#bc  
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空头汇票accommodation bill tJQZRZViu  
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原始汇票original bill xluAjOQ6  
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改写||换新票据renewed bill 0)\(y   
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即期汇票sight bill||bill on demand (E
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…days after date||…days after date…日后付款 p[%~d$JUq  
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…months after date||…months after date…月后付款 y?3u6q++  
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见票后…日付款…days after sight||…days sight
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见票后…月付款…months after sight||…months sight j5[>HL  
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同组票据set of bills CI \O)iB  
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单张汇票sola of exchange||sole of exchange ?
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远期汇票usance bill||bill at usance Po\+zZjo  
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长期汇票long bill \MmB+'f&R  
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短期汇票short bill kZ:~m1dd  
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逾期汇票overdue bill f_hG2Sk  
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宽限日期days of grace s>>lf&7  
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电汇telegraphic transfer （T.T） :4"b(L  
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邮汇postal order||postal note （Am.）||post office order||money order Fy_~~nI0  
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本票promissory note （P/N） Z$)jPDSr  
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押汇负责书||押汇保证书letter of hypothecation eN<?rVZl  
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副保||抵押品||付属担保物collateral security T=pKen/  
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担保书trust receipt||letter of indemnity E `%*lGu_  
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承兑||认付acceptance k~$}&O  
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单张承兑general acceptance ]#$rTWMl'  
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有条件承兑qualified acceptance 0:>C v<N  
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附条件认付conditional acceptance 8uetv  
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部分认付partial acceptance   k=5v J72U