[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。   p0@^1  
会计报表statement of account ^z{szy?Fg  
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往来帐目account current b"h'7C/  
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现在往来帐||存款额current accout ]y0Y(  
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销货帐account sales xs{pGQ6
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共同计算帐项joint account qiNVaV\wr|  
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未决帐项outstanding account ==dKC;  
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贷方帐项credit account||creditor account )E}v~GW.+  
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借方帐项debit account||debtor account }t H$:Z  
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应付帐||应付未付帐account payable >+2&7u  
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应收帐||应收未收帐account receivable [l23b{  
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新交易||新帐new account #<*Vc6pC  
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未决帐||老帐old account YF5}~M ymF  
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现金帐cash account d][ Wm  
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流水帐running account 8Y( $ F2  
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暂记帐||未定帐suspense account oTw!#Re)  
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过期帐||延滞帐overdue account||pastdue account ,B
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杂项帐户sundry account n$iX6Cd  
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详细帐单||明细表detail account HbTVuf o
 
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呆帐bad account
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会计项目title of account e" v%m'G  
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会计薄||帐薄account-book 1T^WMn:U  
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营业报告书||损益计算表account of budiness||business report RXgb/VR  
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借贷细帐||交验帐account rendered
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明细帐account stated Y=S0|!u  
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与…银行开立一户头to open an account with (Y1*Bs[l  
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与…银行建立交易to keep account with sY]J!"  
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继续记帐to keep account XC<fNK  
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与…有交易to have an account with j=sfE qN).  
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作成会计帐||有往来帐项to make out an account with F`D$bE;|  
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清算||清理债务to make up an account y0%@^^-Ru  
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清洁帐目||与…停止交易to close ones account with ing'' _  
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结帐to close an account [$dVs16K  
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清理未付款to ask an account||to demand an account tU4#7b:Y  
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结清差额to balance the account with .; MS78BR  
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清算to settle an account||to liquidate an account||to square an account !W}sOK7#  
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审查帐目||监查帐目to audit an account rS@/@jKZE  
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检查帐目to examine an account <Jgcj4D  
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转入A的帐户to charge the amount to As account 0U=wGIO  
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以计帐方式付款to pay on account ZTR9e\F  
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代理某人||为某人on ones account||on account of one 8lQ}-8  
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为自己计算||独立帐目on ones own account <Km9Mq  
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由某人收益并负风险on ones account and risk||for ones account and risk r;Sk[Y5#  
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由某人负担for ones account||for account of one _xKn2?d8g  
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按某人指示||列入某人帐户by order and for account of one yGR{-YwU!  
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列入5月份帐目for May account /1OCK=  
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编入某中帐项下to pass to the account of||to place to the account of kcfT|@:MK"  
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寄出清算书to send in an account||to send in render an account t/;2rIx>  
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支票薄cheque book xF8r+{_J)  
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支票陈票人cheque drawer ^_]ZZin  
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持票人cheque holder UGAV"0  
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不记名支票cheque to bearer||bearer cheque Vuz.b.,i`  
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记名支票||认人支票cheque to order G4(R/<J,BQ  
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到期支票antedated cheque Y5aG^wE[:  
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未到期支票postdated cheque $7q3[skH  
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保付支票certified cheque ^L%_kL_7  
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未获兑现支票，退票returned cheque 9L>?N:%5  
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横线支票crossed cheque EJn]C=_(  
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普通横线general crossing d6MWgg  
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特别横线special crossing _V"0g=&Hc  
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空白支票blank cheque  ;+~5XLk  
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失效支票，过期支票stale cheque
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普通支票open cheque ]W3_]N 3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount xUn"Xk hP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges DXf  
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支票换现金||兑现to cash a cheque hNXZL>6  
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清理票款to clear a cheque Ae7FtJO  
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保证兑现to certify a cheque $z_yx `5  

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填写支票数额to fill up a cheque h3 HUdu  
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支票上划线to cross a cheque My>q%lF=fw  
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开发支票to make out a cheque l0'Yq%Nf  
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签发支票，开立支票to draw a cheque||to issue a cheque _S) K+C|@  
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透支支票to overdraw a cheque %fg6',2  
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背书支票to endorse a cheque :Fhk$?/r  
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请付票款||清付票款to pay a cheque||to honour a cheque 4 Y=0>FlY0  
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支票退票to dishonour a cheque #[bosb!R  
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拒付支票to refuse a cheque uQ3sRJi  
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拒付支票to stop payment of a cheque gE#|eiu  
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提示要求付款to present for payment GDCp@%xW  
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见票即付持票人payable to bearer IwYfs]-  
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支付指定人payable to order (_#E17U)_  
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已过期||无效out of date||stale S
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请给出票人R/D||refer to drawer [>`.,k  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]?_~QE`  
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文字与数字不一致words and figures differ %H?B5y  
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支票 ]4B;M Ym*  
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时间已过account closed 7}qxWz  
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更改处应加盖印章alterations require initials 3KqRw (BK  
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时间已过effects not cleared fqbWD)L]  
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停止付款payment stopped uB\UIz)e  
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支票毁损cheque mutilated CC@U'9]bH  
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汇款||寄钱to remit||to send money MYV3</Xj*  
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寄票供取款||支票支付to send a cheque for payment ;*K;)C  
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寄款人a remitter yS K81`  
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收款人a remittee V4u4{wU]  
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国外汇票foreign Bill VWd`06'BN'  
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国内汇票inland Bill d|87;;X|u  
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跟单汇票documentary bill Tw%1m  
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空头汇票accommodation bill WJ8osWdLu  
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原始汇票original bill sJQ~:p0e  
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改写||换新票据renewed bill "I pbR  
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即期汇票sight bill||bill on demand [T'[7Z  
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…days after date||…days after date…日后付款 vEG7A$Z"  
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…months after date||…months after date…月后付款 rT-.'aQ2t  
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见票后…日付款…days after sight||…days sight ~Sf'bj;(  
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见票后…月付款…months after sight||…months sight uARkf'  
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同组票据set of bills  D5Jg(-  
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单张汇票sola of exchange||sole of exchange FKe/xz  
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远期汇票usance bill||bill at usance <JXHg,Q  
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长期汇票long bill F}F{/  
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短期汇票short bill ?!c7Zx,(  
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逾期汇票overdue bill u#V;  
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宽限日期days of grace +,T}x+D  
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电汇telegraphic transfer （T.T） f* m ^x7  
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邮汇postal order||postal note （Am.）||post office order||money order 3EA_-?  
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本票promissory note （P/N） `$J OFLa  
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押汇负责书||押汇保证书letter of hypothecation :4\_upRE  
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副保||抵押品||付属担保物collateral security Jcp=<z*0  
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担保书trust receipt||letter of indemnity 27F:-C~.9  
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承兑||认付acceptance ;>]dwsA*P  
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单张承兑general acceptance MGo`j:0  
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有条件承兑qualified acceptance I wu^@  
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附条件认付conditional acceptance \qJ^ n %  
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部分认付partial acceptance   `ih#>i_&