[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。   heA\6W:u&  
会计报表statement of account 1j, Y  
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往来帐目account current w2[
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现在往来帐||存款额current accout $*R9LPpk+  
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销货帐account sales &KWh5S@w  
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共同计算帐项joint account r1]^#&V;MC  
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未决帐项outstanding account 6:pN?|=6X  
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贷方帐项credit account||creditor account jXf-+;ZQ  
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借方帐项debit account||debtor account PYe>`X?  
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应付帐||应付未付帐account payable [>86i  
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应收帐||应收未收帐account receivable Zj;!7ZuT1  
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新交易||新帐new account 6BnjT  
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未决帐||老帐old account 3^Y-P8.zdB  
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现金帐cash account K2QD&!4/T2  
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流水帐running account 7^F?key?  
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暂记帐||未定帐suspense account VbjFQ@[l!  
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过期帐||延滞帐overdue account||pastdue account >Vvc55z  
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杂项帐户sundry account cQny)2k*x  
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详细帐单||明细表detail account s5.2gu|"%  
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呆帐bad account 8c9_=8vw  
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会计项目title of account aF:I]]TfK~  
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会计薄||帐薄account-book sYz:(hZS  
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营业报告书||损益计算表account of budiness||business report a4
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借贷细帐||交验帐account rendered 7G/"!ePW6`  
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明细帐account stated z|9 ^T@)  
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与…银行开立一户头to open an account with D526X0  
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与…银行建立交易to keep account with ]?kf;A@  
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继续记帐to keep account R}0cO^V  
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与…有交易to have an account with htjJ0>
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作成会计帐||有往来帐项to make out an account with lU@ni(69d  
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清算||清理债务to make up an account P6X 4m(t  
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清洁帐目||与…停止交易to close ones account with _+UD>u{  

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结帐to close an account i$
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清理未付款to ask an account||to demand an account tUtl>>6Iu  
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结清差额to balance the account with p<$z!|7m  
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清算to settle an account||to liquidate an account||to square an account N ^)L@6  
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审查帐目||监查帐目to audit an account 0|d%@
  
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检查帐目to examine an account |vzGFfRI  
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转入A的帐户to charge the amount to As account L8!xn&uyP=  
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以计帐方式付款to pay on account P_w+p"@m  
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代理某人||为某人on ones account||on account of one Q~uj:A]n<  
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为自己计算||独立帐目on ones own account MA"DP7e?v  
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由某人收益并负风险on ones account and risk||for ones account and risk \U,.!'+  
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由某人负担for ones account||for account of one '@rGX+"  
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按某人指示||列入某人帐户by order and for account of one -cEjB%Neo  
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列入5月份帐目for May account Fn$EP :>  
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编入某中帐项下to pass to the account of||to place to the account of H 2\KI(  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book b$
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支票陈票人cheque drawer >kd&>)9v  
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持票人cheque holder p.n+m[  
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不记名支票cheque to bearer||bearer cheque X~G!{TT_x6  
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记名支票||认人支票cheque to order |#Z :v1]"  
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到期支票antedated cheque g,@0 ;uVq  
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未到期支票postdated cheque :)S
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保付支票certified cheque eR4%4gW)  
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未获兑现支票，退票returned cheque 7loIX Qw  
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横线支票crossed cheque %qfql  
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普通横线general crossing I9-vV>:z  
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特别横线special crossing CqDKQQ  
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空白支票blank cheque l*T>9yC  
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失效支票，过期支票stale cheque \$n?J(N  
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普通支票open cheque %8NAWDb{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n>T1KC%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 20h|e+3  
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支票换现金||兑现to cash a cheque P#H|at  
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清理票款to clear a cheque a<9cj@h  
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保证兑现to certify a cheque iTJS W  
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填写支票数额to fill up a cheque 1sKKmtgH  
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支票上划线to cross a cheque 9|#YKO\\i  
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开发支票to make out a cheque 0?59o!@h  
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签发支票，开立支票to draw a cheque||to issue a cheque HPJ\]HV(  
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透支支票to overdraw a cheque s6Ox!)&  
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背书支票to endorse a cheque *opf~B_e  
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请付票款||清付票款to pay a cheque||to honour a cheque o|# Mq"od  
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支票退票to dishonour a cheque pm$ZKM  
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拒付支票to refuse a cheque <s/n8#i=H  
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拒付支票to stop payment of a cheque 3exv k  
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提示要求付款to present for payment  !]]QbB  
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见票即付持票人payable to bearer ="E^9!  
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支付指定人payable to order !]c]:ed\C  
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已过期||无效out of date||stale 5Z2E))UU  
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请给出票人R/D||refer to drawer a& >(*PQ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TBq;#+1W  
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文字与数字不一致words and figures differ >r Nff!Ow
 
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支票  y!6+jrI  
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时间已过account closed % :?_N  
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更改处应加盖印章alterations require initials L #'N  
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时间已过effects not cleared oicett=5  
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停止付款payment stopped 5+
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支票毁损cheque mutilated 8J|pj4ce  
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汇款||寄钱to remit||to send money )tQG5.to  
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寄票供取款||支票支付to send a cheque for payment ]h (TZu  
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寄款人a remitter YJgw%UVJ5m  
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收款人a remittee OHnHSb'?\  
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国外汇票foreign Bill G~ZDXQ>5CP  
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国内汇票inland Bill s{q)m@  
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跟单汇票documentary bill =YX/]g|9K  
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空头汇票accommodation bill s~$kzEtjjU  
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原始汇票original bill OVO0Emv  
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改写||换新票据renewed bill {+f@7^/i.  
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即期汇票sight bill||bill on demand [!{* )4$6  
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…days after date||…days after date…日后付款 =mCUuY#  
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…months after date||…months after date…月后付款 ?PWD[mQE\  
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见票后…日付款…days after sight||…days sight `Oys&]vb  
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见票后…月付款…months after sight||…months sight }jTEgog  
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同组票据set of bills O:q}<ljp  
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单张汇票sola of exchange||sole of exchange 7&NRE"?G  
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远期汇票usance bill||bill at usance MLmc]nL=  
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长期汇票long bill +n9&q#ah  
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短期汇票short bill 7*^\mycv  
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逾期汇票overdue bill -J!F((jt  

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宽限日期days of grace S7wZCQe  
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电汇telegraphic transfer （T.T） &Z=}
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邮汇postal order||postal note （Am.）||post office order||money order !i_5XcH  
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本票promissory note （P/N） ]lQhIf6)k  
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押汇负责书||押汇保证书letter of hypothecation E_WiQ?p   
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副保||抵押品||付属担保物collateral security }M'\s  
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担保书trust receipt||letter of indemnity ?]kIztH  
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承兑||认付acceptance HW.S~eLw*  
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单张承兑general acceptance BH
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有条件承兑qualified acceptance 7jts;H=  
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附条件认付conditional acceptance 9Od Kh\F (  
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部分认付partial acceptance   :Oq!.uO