[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。   z;F6:aBa  
会计报表statement of account bL)7/E  
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往来帐目account current MeSF,*lP  
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现在往来帐||存款额current accout 4)zHk
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销货帐account sales Km=dId7]  
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共同计算帐项joint account qMj
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未决帐项outstanding account `wzb}"gLsM  
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贷方帐项credit account||creditor account J2ryYdo>  
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借方帐项debit account||debtor account 7tEkQZMDI  
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应付帐||应付未付帐account payable 6~t;&)6J  
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应收帐||应收未收帐account receivable hS?pc<~`#  
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新交易||新帐new account K TQy pv  
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未决帐||老帐old account ^E)*i#."4  
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现金帐cash account +kMVl_`V  
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流水帐running account  x+=Ko  
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暂记帐||未定帐suspense account 08+cNT  
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过期帐||延滞帐overdue account||pastdue account pKnM=N1f  
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杂项帐户sundry account swfcA\7R  
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详细帐单||明细表detail account o ~_wx  
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呆帐bad account &yQi lyU{V  
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会计项目title of account j/oM^IY  
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会计薄||帐薄account-book ~_!lx  
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营业报告书||损益计算表account of budiness||business report !vaS fL*]  
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借贷细帐||交验帐account rendered

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明细帐account stated CJDnHuozc  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with 0wh4
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与…有交易to have an account with a/k0(  
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作成会计帐||有往来帐项to make out an account with xT]|78h$   
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清算||清理债务to make up an account c,v?2*<  
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清洁帐目||与…停止交易to close ones account with bh[`uRC}  
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结帐to close an account 37F&s  
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清理未付款to ask an account||to demand an account *(?tf{  
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结清差额to balance the account with [?=Vqd  
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清算to settle an account||to liquidate an account||to square an account w[/_o,R  
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审查帐目||监查帐目to audit an account y|+n77[Gv  
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检查帐目to examine an account R9!GDKts%  
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转入A的帐户to charge the amount to As account *!wBn  
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以计帐方式付款to pay on account i'\7P-a  
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代理某人||为某人on ones account||on account of one gQ0W>\xz  
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为自己计算||独立帐目on ones own account _'.YC<;  
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由某人收益并负风险on ones account and risk||for ones account and risk ` &E-  
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由某人负担for ones account||for account of one 9[9 ZI1*s  
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按某人指示||列入某人帐户by order and for account of one 6z-&Zu7@  
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列入5月份帐目for May account ;LhNz()b  
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编入某中帐项下to pass to the account of||to place to the account of m|%L[h1  
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寄出清算书to send in an account||to send in render an account 1k: s~m?!  
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支票薄cheque book 8YLS/dN0 w  
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支票陈票人cheque drawer yJ MHm8OB7  
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持票人cheque holder ;'fn{j6C  
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不记名支票cheque to bearer||bearer cheque l}aJRG6U  
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记名支票||认人支票cheque to order ->0OqVQA  

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到期支票antedated cheque BGSq fr1F  
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未到期支票postdated cheque ;=ci7IT '  
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保付支票certified cheque J ;e/S6l  
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未获兑现支票，退票returned cheque `& (Fy  
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横线支票crossed cheque aDr
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普通横线general crossing u}L;/1,B  
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特别横线special crossing oP0ZJK&;  
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空白支票blank cheque |x ~<Dc>0*  
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失效支票，过期支票stale cheque M^$liS.D  
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普通支票open cheque ?7:?OX  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount xr<.r4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges H|K}m,g  
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支票换现金||兑现to cash a cheque 1Z+\>~8  
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清理票款to clear a cheque ^:yg,cS|Be  
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保证兑现to certify a cheque b3,&R
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填写支票数额to fill up a cheque  xlH?J;$  
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支票上划线to cross a cheque R4RSXV  
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开发支票to make out a cheque s|1BqoE  
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签发支票，开立支票to draw a cheque||to issue a cheque ,
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透支支票to overdraw a cheque zMXlLRC0  
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背书支票to endorse a cheque &d`z|Gx9  
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请付票款||清付票款to pay a cheque||to honour a cheque {\?zqIM  
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支票退票to dishonour a cheque _V9 O,"DDc  
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拒付支票to refuse a cheque 2ja@NT  
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拒付支票to stop payment of a cheque \qrSJ=}t  
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提示要求付款to present for payment `FP)-^A8  
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见票即付持票人payable to bearer q>~\w1%}a\  
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支付指定人payable to order PC| U]  
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已过期||无效out of date||stale ]y'/7U+  
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请给出票人R/D||refer to drawer eB:OvOol*^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S^@I4Z  
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文字与数字不一致words and figures differ oh '\,zpL  
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支票 y(K?mtQ   
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时间已过account closed .wrNRU7
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更改处应加盖印章alterations require initials u"K-mr#$[o  
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时间已过effects not cleared K?_4|  
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停止付款payment stopped bA-=au?o5  
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支票毁损cheque mutilated |X9YVZC  
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汇款||寄钱to remit||to send money N}wi<P:*)  
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寄票供取款||支票支付to send a cheque for payment or/Y"\-!  
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寄款人a remitter 9)sGnD;  
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收款人a remittee >?yaG=  
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国外汇票foreign Bill xaWd \]UF  
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国内汇票inland Bill \cvui^^n  
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跟单汇票documentary bill ?gjM]Ki%:  
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空头汇票accommodation bill Ul OoMGg  
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原始汇票original bill
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改写||换新票据renewed bill \uQB%yMoz  
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即期汇票sight bill||bill on demand GDP@M)~6*  
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…days after date||…days after date…日后付款 (L8H.|.  
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…months after date||…months after date…月后付款 iSo+6gu  
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见票后…日付款…days after sight||…days sight J`;G9'n2  
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见票后…月付款…months after sight||…months sight cysYjuI i  
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同组票据set of bills X !NH?0)  
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单张汇票sola of exchange||sole of exchange `Z>4}<~+  
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远期汇票usance bill||bill at usance 'g^;_=^G  

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长期汇票long bill zv||&Hi  
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短期汇票short bill ko@I]
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逾期汇票overdue bill YMj z,N  
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宽限日期days of grace PbJn8o  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order ?lnX."eAdB  
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本票promissory note （P/N） B<xBuW  
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押汇负责书||押汇保证书letter of hypothecation _S{HVc  
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副保||抵押品||付属担保物collateral security ;3h[=hyS  
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担保书trust receipt||letter of indemnity 
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承兑||认付acceptance vo-n9Bj  
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单张承兑general acceptance Z=|:D,&  
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有条件承兑qualified acceptance 67+ K ?!,  
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附条件认付conditional acceptance mLd=+&M  
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部分认付partial acceptance   ?y>xC|kt