[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。   /$N~O1"0)  
会计报表statement of account 5~sx:0;  
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往来帐目account current T' -FV  
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现在往来帐||存款额current accout 6R;3%-D  
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销货帐account sales 6M.;@t,Y  
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共同计算帐项joint account p{dwZ_gl  
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未决帐项outstanding account abNV4 , M  
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贷方帐项credit account||creditor account _96~rel_P  
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借方帐项debit account||debtor account y4:H3Sk  
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应付帐||应付未付帐account payable 5l-mW0,MK  
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应收帐||应收未收帐account receivable jDM w2#<  
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新交易||新帐new account u}bf-;R  
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未决帐||老帐old account ^0
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现金帐cash account

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流水帐running account vKwQXR~C  
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暂记帐||未定帐suspense account @4(k(  
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过期帐||延滞帐overdue account||pastdue account F;lI+^}}  
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杂项帐户sundry account `dMqe\o
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详细帐单||明细表detail account @UBjq%z  
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呆帐bad account
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会计项目title of account v]%WH~>  
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会计薄||帐薄account-book fW`&'!  
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营业报告书||损益计算表account of budiness||business report #zrTY9m7  
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借贷细帐||交验帐account rendered ;  UiwH  
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明细帐account stated biozZ  
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与…银行开立一户头to open an account with !|2VWI}  
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与…银行建立交易to keep account with P3 c\S[F  
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继续记帐to keep account wiOgyMdx  
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与…有交易to have an account with Vh3Ijn  
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作成会计帐||有往来帐项to make out an account with %or,{mmiM:  
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清算||清理债务to make up an account o01kYBD  
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清洁帐目||与…停止交易to close ones account with >Sa*`q3J  
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结帐to close an account M)?dEgU}M  
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清理未付款to ask an account||to demand an account o sbHs$C  
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结清差额to balance the account with ^n#1<K[E  
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清算to settle an account||to liquidate an account||to square an account e{({|V '  
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审查帐目||监查帐目to audit an account @Un/c:n  
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检查帐目to examine an account C2]Kc{4  
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转入A的帐户to charge the amount to As account ArLvz5WV  
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以计帐方式付款to pay on account 7 RU}FE  
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代理某人||为某人on ones account||on account of one N)R[6u}  

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为自己计算||独立帐目on ones own account u#
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由某人收益并负风险on ones account and risk||for ones account and risk O(2cWQ  
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由某人负担for ones account||for account of one nR \'[~+  
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按某人指示||列入某人帐户by order and for account of one 5`^o1nGO'  
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列入5月份帐目for May account g]mtFrP  
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编入某中帐项下to pass to the account of||to place to the account of +%J\y^09kr  
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寄出清算书to send in an account||to send in render an account zbw7U'jk  
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支票薄cheque book 4Wel[]  
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支票陈票人cheque drawer  ~m=EM;  
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持票人cheque holder ;#?M)o:q  
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不记名支票cheque to bearer||bearer cheque -mNQ;zI1  
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记名支票||认人支票cheque to order @98;VWY\  
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到期支票antedated cheque [5ethM  
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未到期支票postdated cheque wvc>0?t'  
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保付支票certified cheque E{^^^"z P  
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未获兑现支票，退票returned cheque Ueyw;Y  
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横线支票crossed cheque I@Z)<5Zf  
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普通横线general crossing D!FaEN  
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特别横线special crossing rg&+  
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空白支票blank cheque \KM|f9-b  
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失效支票，过期支票stale cheque T0|H9>M  
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普通支票open cheque =HE m)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount kV)'a  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges B=zMYi  
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支票换现金||兑现to cash a cheque M\UWWb&%\  
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清理票款to clear a cheque <-)9
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保证兑现to certify a cheque tA qs2  
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填写支票数额to fill up a cheque $FCw$+w  
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支票上划线to cross a cheque *|'}v[{v^9  
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开发支票to make out a cheque Mf7E72{D  
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签发支票，开立支票to draw a cheque||to issue a cheque Wf1-"Q  
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透支支票to overdraw a cheque '%O\E{h  
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背书支票to endorse a cheque }2xb&6g~o  
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请付票款||清付票款to pay a cheque||to honour a cheque !L$oAqW  
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支票退票to dishonour a cheque tQnJS2V"{u  
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拒付支票to refuse a cheque 9;:7e*x]lc  
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拒付支票to stop payment of a cheque ?(M\ :`G'  
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提示要求付款to present for payment C$0ITw  
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见票即付持票人payable to bearer ,|>nF;.Y  
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支付指定人payable to order PE +qYCpP9  
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已过期||无效out of date||stale gGD]t;<u  
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请给出票人R/D||refer to drawer aGe\.A=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !DCVoc]pV  
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文字与数字不一致words and figures differ Y-?51g[u  
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支票 :K5V/-[|V1  
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时间已过account closed ],WwqD=  
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更改处应加盖印章alterations require initials 4_Tb)?L+:  
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时间已过effects not cleared 4ZSfz# <[z  
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停止付款payment stopped QLxXp
 
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支票毁损cheque mutilated _ +u sn.  
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汇款||寄钱to remit||to send money U!3uaz'  
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寄票供取款||支票支付to send a cheque for payment :C}KI)  
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寄款人a remitter _CYmG"mY  
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收款人a remittee D"1vw<Ak  
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国外汇票foreign Bill i:NJ>b  

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国内汇票inland Bill 6jQ&dN{=qB  
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跟单汇票documentary bill _AsHw  
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空头汇票accommodation bill -O5(%  
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原始汇票original bill O_%PBgcJr  
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改写||换新票据renewed bill 2rE~V.)%  
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即期汇票sight bill||bill on demand R)DNFc:  
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…days after date||…days after date…日后付款 G\aLg  
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…months after date||…months after date…月后付款 f 7QUZb\  
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见票后…日付款…days after sight||…days sight #Ot*jb1  
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见票后…月付款…months after sight||…months sight yPxG`w'  
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同组票据set of bills G*wW&R)  
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单张汇票sola of exchange||sole of exchange :,z3:PL  
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远期汇票usance bill||bill at usance 22|
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长期汇票long bill  - $MC  
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短期汇票short bill )PoI~km  
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逾期汇票overdue bill byj mH  
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宽限日期days of grace 4bJ2<j  
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电汇telegraphic transfer （T.T） GTIfrqT  
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邮汇postal order||postal note （Am.）||post office order||money order Ac(irPrD  
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本票promissory note （P/N） .VEfd4+ni{  
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押汇负责书||押汇保证书letter of hypothecation Olh%"=*;  
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副保||抵押品||付属担保物collateral security ,) jB<`  
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担保书trust receipt||letter of indemnity +/lj~5:y  
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承兑||认付acceptance G6F['g);  
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单张承兑general acceptance oc%l e2   
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有条件承兑qualified acceptance V+~
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附条件认付conditional acceptance rL/7wa  
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部分认付partial acceptance   < io8 b|A