[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。   `#O%ZZ +  
会计报表statement of account nx#0*r}5  
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往来帐目account current &L3OP@;  
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现在往来帐||存款额current accout
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销货帐account sales 8<
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共同计算帐项joint account ckR>ps[u  
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未决帐项outstanding account 1'.SHY|  
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贷方帐项credit account||creditor account !,D7L6N  
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借方帐项debit account||debtor account G- _h 2  
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应付帐||应付未付帐account payable gcS?r :  
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应收帐||应收未收帐account receivable R]dN-'U  
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新交易||新帐new account #vwK6'z  
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未决帐||老帐old account Ej_>*^b  
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现金帐cash account |nOqy&B  
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流水帐running account j-~x==c-;  
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暂记帐||未定帐suspense account QoLp$1O(y  
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过期帐||延滞帐overdue account||pastdue account h#hx(5"6  
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杂项帐户sundry account 
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详细帐单||明细表detail account jF$bCbAUce  
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呆帐bad account D=+md  
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会计项目title of account .2Q4
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会计薄||帐薄account-book x/fhlf}a}=  
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营业报告书||损益计算表account of budiness||business report Wtwo1pp  
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借贷细帐||交验帐account rendered ]8n*fo2#  
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明细帐account stated Z5j\ M  
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与…银行开立一户头to open an account with oW5Ov  
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与…银行建立交易to keep account with sSLVR^  
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继续记帐to keep account e**<et.  
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与…有交易to have an account with S.z
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作成会计帐||有往来帐项to make out an account with <Fi*
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清算||清理债务to make up an account [Ot<8)Jm  
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清洁帐目||与…停止交易to close ones account with zNO,vR[\  
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结帐to close an account BMo2t'L  
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清理未付款to ask an account||to demand an account JLbmh1'  
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结清差额to balance the account with 35H.ZXQp-  
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清算to settle an account||to liquidate an account||to square an account uC! dy  
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审查帐目||监查帐目to audit an account o3X0c6u

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检查帐目to examine an account YmwXA e:  
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转入A的帐户to charge the amount to As account [7\x(W-:@>  
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以计帐方式付款to pay on account 'A,)PZL9i  
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代理某人||为某人on ones account||on account of one A[`2Mnj  
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为自己计算||独立帐目on ones own account LMNmG]#!  
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由某人收益并负风险on ones account and risk||for ones account and risk K@vU_x0Sl  
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由某人负担for ones account||for account of one aP]h03sS  
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按某人指示||列入某人帐户by order and for account of one $|N\(}R  
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列入5月份帐目for May account M}$Td_g  
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编入某中帐项下to pass to the account of||to place to the account of `i!fg\qnK  
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寄出清算书to send in an account||to send in render an account >[ g=G  
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支票薄cheque book A6 RwLX  
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支票陈票人cheque drawer 0]zMb^wo  
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持票人cheque holder 8~F?%!X  
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不记名支票cheque to bearer||bearer cheque ,20l` :  
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记名支票||认人支票cheque to order !Sl_qL  
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到期支票antedated cheque Ir=G\/A  
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未到期支票postdated cheque n:f&4uKoG<  
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保付支票certified cheque !L<z(dV|(  
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未获兑现支票，退票returned cheque //RD$e?h~  
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横线支票crossed cheque E^0a; |B[  
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普通横线general crossing >nvnU
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特别横线special crossing C=IN "  
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空白支票blank cheque b
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失效支票，过期支票stale cheque l%p,m[  
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普通支票open cheque .&`apQD}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ru~!;xT  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _'<FBlIN  
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支票换现金||兑现to cash a cheque o,S(;6pDJ  
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清理票款to clear a cheque B@#vS=g  
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保证兑现to certify a cheque `U|zNizO  
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填写支票数额to fill up a cheque \  H#"  
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支票上划线to cross a cheque > yVp1Se  

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开发支票to make out a cheque DrbjklcUU  
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签发支票，开立支票to draw a cheque||to issue a cheque YW&`PJ9o  
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透支支票to overdraw a cheque z@V9%xF-3  
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背书支票to endorse a cheque 3+vVdvu%  
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请付票款||清付票款to pay a cheque||to honour a cheque M4CC&?6\  
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支票退票to dishonour a cheque Ta/u&t4  
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拒付支票to refuse a cheque LR\8M(rtvH  
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拒付支票to stop payment of a cheque >,I'S2_Zl  
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提示要求付款to present for payment #};Zgixo$  
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见票即付持票人payable to bearer z|Yt|W  
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支付指定人payable to order uJeJ=7,EO  
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已过期||无效out of date||stale E*fa&G~s )  
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请给出票人R/D||refer to drawer \Sv|yQUT  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds kC6Y?g  
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文字与数字不一致words and figures differ Sm?|,C3V  
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支票 G"kX#k0S  
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时间已过account closed m({q<&]Qp  
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更改处应加盖印章alterations require initials Wa.!eAe}  
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时间已过effects not cleared dLwP7#r  
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停止付款payment stopped w}t}Sh  
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支票毁损cheque mutilated -f1}N|hy  
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汇款||寄钱to remit||to send money D!Nc&|X^  
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寄票供取款||支票支付to send a cheque for payment O:RN4/17  
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寄款人a remitter m39.j:BG5  
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收款人a remittee TlX:05/V8  
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国外汇票foreign Bill I3T;
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国内汇票inland Bill ;p
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跟单汇票documentary bill -ik((qx_  
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空头汇票accommodation bill ]*U; }  
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原始汇票original bill }NdLd!  
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改写||换新票据renewed bill v~._]f$:  
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即期汇票sight bill||bill on demand _z.CV<  
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…days after date||…days after date…日后付款 Txpj#JD  
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…months after date||…months after date…月后付款 J\'f5)k  
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见票后…日付款…days after sight||…days sight .i` -t"  
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见票后…月付款…months after sight||…months sight 9O^~l2`  
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同组票据set of bills $,I@c"m{  
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单张汇票sola of exchange||sole of exchange P(C5@x(Z  
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远期汇票usance bill||bill at usance 07ppq?,y  
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长期汇票long bill _ph1( !H$  
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短期汇票short bill 8Vt'X2  
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逾期汇票overdue bill "uyr@u0b  
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宽限日期days of grace ; =*=P8&5  
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电汇telegraphic transfer （T.T） Z 6][9o  
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邮汇postal order||postal note （Am.）||post office order||money order }ZiJHj'<  
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本票promissory note （P/N） ##1/{9ywy  
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押汇负责书||押汇保证书letter of hypothecation X%7l! k[  
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副保||抵押品||付属担保物collateral security @;S)j!m`  
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担保书trust receipt||letter of indemnity 3u;0,:X&  
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承兑||认付acceptance z 5~X3k7  
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单张承兑general acceptance OE}c$!@  
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有条件承兑qualified acceptance I}]UQ4XJ  
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附条件认付conditional acceptance 7s
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部分认付partial acceptance   $:v
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