[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。   7g.3)1  
会计报表statement of account 9+!"[  
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往来帐目account current h|N!U/(U  
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现在往来帐||存款额current accout lbm ,#  
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销货帐account sales 78kT}kgW  
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共同计算帐项joint account Qsg([K  
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未决帐项outstanding account "]hQ\b\O  
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贷方帐项credit account||creditor account -5GRit1q?  
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借方帐项debit account||debtor account *eAzk2  
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应付帐||应付未付帐account payable hIFfvUl  
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应收帐||应收未收帐account receivable kB=\ a(  
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新交易||新帐new account ;fZ9:WB  
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未决帐||老帐old account fu{.Ir  
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现金帐cash account |`Iispn  
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流水帐running account 8'o6:  
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暂记帐||未定帐suspense account 0 ![  
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过期帐||延滞帐overdue account||pastdue account 1Y{pf]5Wx  
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杂项帐户sundry account /Bp5^(s  
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详细帐单||明细表detail account c&I"&oZ@&
 
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呆帐bad account I6rB_~]h  
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会计项目title of account ]B3f$ ;W  
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会计薄||帐薄account-book GDY=^r  
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营业报告书||损益计算表account of budiness||business report 4#lOAzDtv  
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借贷细帐||交验帐account rendered JXq l=/%  
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明细帐account stated Z\>mAtm  
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与…银行开立一户头to open an account with XU|>SOR@z  
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与…银行建立交易to keep account with &*#Obv  
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继续记帐to keep account v/x~L$[  
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与…有交易to have an account with x
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作成会计帐||有往来帐项to make out an account with Wgb L9'}B  
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清算||清理债务to make up an account s2"<<P[q'  
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清洁帐目||与…停止交易to close ones account with c]68$;Z7  
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结帐to close an account 47!k!cHa  
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清理未付款to ask an account||to demand an account pvhN.z  
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结清差额to balance the account with c7A]\1 ~  
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清算to settle an account||to liquidate an account||to square an account B7(bNr  
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审查帐目||监查帐目to audit an account v(
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检查帐目to examine an account P c'\  
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转入A的帐户to charge the amount to As account B^Hhrz!  
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以计帐方式付款to pay on account pkc*toW  
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代理某人||为某人on ones account||on account of one t**MthnW  
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为自己计算||独立帐目on ones own account  ?%*p!m  
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由某人收益并负风险on ones account and risk||for ones account and risk Rbcu5.6  
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由某人负担for ones account||for account of one lsU`~3nr  
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按某人指示||列入某人帐户by order and for account of one krRnE7\m  
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列入5月份帐目for May account ,Bl_6ZaL  
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编入某中帐项下to pass to the account of||to place to the account of R]0tG   
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寄出清算书to send in an account||to send in render an account !:a^f2^=  
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支票薄cheque book ohi0_mBz  
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支票陈票人cheque drawer m}'!W`<  
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持票人cheque holder @ssT$#)$!  
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不记名支票cheque to bearer||bearer cheque = oTj3+7  
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记名支票||认人支票cheque to order <GSp%r  
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到期支票antedated cheque f<>CSjQ4c  
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未到期支票postdated cheque )1f.=QZN^;  
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保付支票certified cheque 2yVQqwQm  
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未获兑现支票，退票returned cheque SDjJ?K  
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横线支票crossed cheque %- Ga^[  
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普通横线general crossing tv 5N wM  
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特别横线special crossing 8F/zrPG  
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空白支票blank cheque P>Ru  
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失效支票，过期支票stale cheque O6ltGtF  
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普通支票open cheque .e\PCf9v  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount yO@@-)$[y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges dJ~Occ1~r  
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支票换现金||兑现to cash a cheque @*WrHoa2N  
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清理票款to clear a cheque l0E]#ra"  
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保证兑现to certify a cheque 0Y8Cz/$  
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填写支票数额to fill up a cheque JO~62='J  
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支票上划线to cross a cheque 3
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开发支票to make out a cheque \T?6TDZ]  
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签发支票，开立支票to draw a cheque||to issue a cheque W9S6 SO^\  
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透支支票to overdraw a cheque KL
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背书支票to endorse a cheque :mt<]Oy3  
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请付票款||清付票款to pay a cheque||to honour a cheque V?~!Dp  
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支票退票to dishonour a cheque 2"WP>>b80  
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拒付支票to refuse a cheque BE!l{  
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拒付支票to stop payment of a cheque  >` u8(  
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提示要求付款to present for payment V;hO1xfR3&  
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见票即付持票人payable to bearer `rV -,-r@  
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支付指定人payable to order 2 ]n4)vv,  
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已过期||无效out of date||stale V7D<'!  
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请给出票人R/D||refer to drawer +W8kMuM!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0v``4z2Z  
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文字与数字不一致words and figures differ [WXcp1p  
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支票 \\{78WDA  
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时间已过account closed V0n8fez b  
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更改处应加盖印章alterations require initials "V5_B^Gzb]  
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时间已过effects not cleared w ^:@g~  
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停止付款payment stopped }4Q3S1|U  
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支票毁损cheque mutilated Ga` 8oY+~  
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汇款||寄钱to remit||to send money rEWuWv$  
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寄票供取款||支票支付to send a cheque for payment n.,ZgLx["  
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寄款人a remitter }S%}%1pG7  
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收款人a remittee 1yeD-M"w  
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国外汇票foreign Bill QwuSo{G  
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国内汇票inland Bill k1LbWR1%wB  
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跟单汇票documentary bill z[JM
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空头汇票accommodation bill Rb <{o8  
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原始汇票original bill $<f+CtD4  
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改写||换新票据renewed bill N
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即期汇票sight bill||bill on demand sZokiFJ  
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…days after date||…days after date…日后付款 1i Q(q\%  
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…months after date||…months after date…月后付款 |mz0 ]  
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见票后…日付款…days after sight||…days sight b~K-mjJI  
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见票后…月付款…months after sight||…months sight d UiS0Qs}  
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同组票据set of bills VF9-&HuC  
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单张汇票sola of exchange||sole of exchange n\YWWW[wf  
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远期汇票usance bill||bill at usance !|#1z
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长期汇票long bill jyjK~!0  
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短期汇票short bill _NM=9cWd  
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逾期汇票overdue bill fkr; a`<W  
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宽限日期days of grace j[y+'O  
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电汇telegraphic transfer （T.T） ]i:O+t/U  
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邮汇postal order||postal note （Am.）||post office order||money order KP!ctlP~  
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本票promissory note （P/N） 1)wzSEV@  
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押汇负责书||押汇保证书letter of hypothecation }))JzrqAe  
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副保||抵押品||付属担保物collateral security q9c:,k  
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担保书trust receipt||letter of indemnity w`Js"_\  
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承兑||认付acceptance z,B'I.)M  
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单张承兑general acceptance hUy\)GsT  
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有条件承兑qualified acceptance  nzHsyL  
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附条件认付conditional acceptance &Rx-zp&dJ  
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部分认付partial acceptance   k%Q>lf<e