[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。   /wTf&_"mTL  
会计报表statement of account ;SW-dfo2i  
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往来帐目account current hNle;&*F  
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现在往来帐||存款额current accout g#4gGhI  
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销货帐account sales 32iI :u  
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共同计算帐项joint account xp&!Cl>C3\  
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未决帐项outstanding account V]]qu:Mh8  
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贷方帐项credit account||creditor account 5}xni  
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借方帐项debit account||debtor account ~n^G<iXLp  
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应付帐||应付未付帐account payable ;q; C^l  
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应收帐||应收未收帐account receivable ^|GtO.  
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新交易||新帐new account 1[BvHOI2
 
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未决帐||老帐old account 
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现金帐cash account AC:s4iacC  
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流水帐running account U|7Qw|I7  
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暂记帐||未定帐suspense account Rca Os  
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过期帐||延滞帐overdue account||pastdue account G0QXf  
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杂项帐户sundry account Flujwh@rg  
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详细帐单||明细表detail account )~.&bEm\  
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呆帐bad account Kt90mA  
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会计项目title of account mrhp)yF  
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会计薄||帐薄account-book Iq0 #A5U%  
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营业报告书||损益计算表account of budiness||business report P\X=*  
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借贷细帐||交验帐account rendered 3KG)6)1*  
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明细帐account stated tT* W5  
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与…银行开立一户头to open an account with urrO1  
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与…银行建立交易to keep account with L f; ta  
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继续记帐to keep account T+K` ^xv_L  
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与…有交易to have an account with Pe$^Mo.q  
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作成会计帐||有往来帐项to make out an account with %UUp=I  
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清算||清理债务to make up an account :jk)(=^  
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清洁帐目||与…停止交易to close ones account with u#41osUVW>  
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结帐to close an account ch0oFc$  
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清理未付款to ask an account||to demand an account <[Tq7cO0  
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结清差额to balance the account with jw/'*e  
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清算to settle an account||to liquidate an account||to square an account G0I~&?nDa  
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审查帐目||监查帐目to audit an account &K5C=]4  
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检查帐目to examine an account gHQPhe#n  
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转入A的帐户to charge the amount to As account |. J,8~x  
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以计帐方式付款to pay on account p&i.)/  
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代理某人||为某人on ones account||on account of one y=[gQJ6~r  
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为自己计算||独立帐目on ones own account S:/{  
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由某人收益并负风险on ones account and risk||for ones account and risk @)o0GHNP  
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由某人负担for ones account||for account of one L<bYRGz  
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按某人指示||列入某人帐户by order and for account of one znt)]>f#  
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列入5月份帐目for May account +C'XS{K,#  
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编入某中帐项下to pass to the account of||to place to the account of y|^EGnaE  
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寄出清算书to send in an account||to send in render an account w'A tf  
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支票薄cheque book J5;5-:N  
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支票陈票人cheque drawer
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持票人cheque holder ?KCivf  
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不记名支票cheque to bearer||bearer cheque _lXt8}:+  
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记名支票||认人支票cheque to order R"Kz!NTB  
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到期支票antedated cheque .$Y? W<  
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未到期支票postdated cheque m<{"}4'  
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保付支票certified cheque :=9<  
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未获兑现支票，退票returned cheque :m Kxa  
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横线支票crossed cheque ($62o& I  
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普通横线general crossing 'w.} 2(  
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特别横线special crossing KQ{
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空白支票blank cheque 1k[GuG%/K  
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失效支票，过期支票stale cheque z)}!e,7  
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普通支票open cheque GoIQ>n
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount R0wf#%97  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !9]d|8!  
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支票换现金||兑现to cash a cheque S^N{wZo  
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清理票款to clear a cheque L:@fP~Erh  
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保证兑现to certify a cheque 66\jV6eH7L  
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填写支票数额to fill up a cheque =&vFVIhWcf  
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支票上划线to cross a cheque iw\%h9  
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开发支票to make out a cheque :]WqfR)#  
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签发支票，开立支票to draw a cheque||to issue a cheque rs-,0'z,7  
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透支支票to overdraw a cheque M 2q"dz  
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背书支票to endorse a cheque ynwG\V  
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请付票款||清付票款to pay a cheque||to honour a cheque 0
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支票退票to dishonour a cheque S\#17.=  
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拒付支票to refuse a cheque ;zH HIdQ>-  
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拒付支票to stop payment of a cheque h2Bz F  
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提示要求付款to present for payment kHK0(bYK  
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见票即付持票人payable to bearer #UP~iHbt\  
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支付指定人payable to order &qM[g9  
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已过期||无效out of date||stale 3G}AH E4  
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请给出票人R/D||refer to drawer <%? #AVU[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /0MDISQy9  
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文字与数字不一致words and figures differ =n(3o$r(  
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支票 0MF}^"R  
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时间已过account closed ,M5}4E7L%s  
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更改处应加盖印章alterations require initials /b#l^x:j  
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时间已过effects not cleared 5*%#o  
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停止付款payment stopped Cizvw'XDV  
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支票毁损cheque mutilated w'4AJ Q|;  
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汇款||寄钱to remit||to send money $lA V6I.  
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寄票供取款||支票支付to send a cheque for payment _n8GWBi  
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寄款人a remitter g6t"mkMY L  
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收款人a remittee Dn9w@KO  
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国外汇票foreign Bill /PBaIoJE  
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国内汇票inland Bill Cb t{H}I3  
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跟单汇票documentary bill -$VZtex  
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空头汇票accommodation bill =
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原始汇票original bill PP~rn fE  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand a {}|Bf<  
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…days after date||…days after date…日后付款 _I`,Br:N  
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…months after date||…months after date…月后付款 $&s=68  
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见票后…日付款…days after sight||…days sight R+q"_90_  
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见票后…月付款…months after sight||…months sight My
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同组票据set of bills WwF~d+>|C  
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单张汇票sola of exchange||sole of exchange ;Sd\VR  
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远期汇票usance bill||bill at usance yc2/~a_Gx  
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长期汇票long bill BQcE9~H  
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短期汇票short bill @prG%vb"  
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逾期汇票overdue bill ,BFE=:ZIK  
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宽限日期days of grace >FhK#*Pa  
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电汇telegraphic transfer （T.T） K =.%$A  
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邮汇postal order||postal note （Am.）||post office order||money order c4_`Ew^k  
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本票promissory note （P/N） 8 #ndFpu  
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押汇负责书||押汇保证书letter of hypothecation aNyvNEV3C  
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副保||抵押品||付属担保物collateral security 7W6cM%_B  
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担保书trust receipt||letter of indemnity Z%GTnG|rG  
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承兑||认付acceptance ^kST  
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单张承兑general acceptance :V 2bS  
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有条件承兑qualified acceptance !v]b(z`Y  
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附条件认付conditional acceptance SWp1|.=Sm  
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部分认付partial acceptance   *m%]zj0bo