[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。   )eVDp,.^  
会计报表statement of account 
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往来帐目account current ,}$x'8v  
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现在往来帐||存款额current accout Y  .X-8  
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销货帐account sales 8c'-eT"  
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共同计算帐项joint account G\+MT(&5  
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未决帐项outstanding account @g` ,'r  
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贷方帐项credit account||creditor account ]t0S_UH$  
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借方帐项debit account||debtor account }Bg<Fm  
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应付帐||应付未付帐account payable n
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应收帐||应收未收帐account receivable |1 6v4 R  
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新交易||新帐new account BFRSYwPr  
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未决帐||老帐old account T`G"2|ISS  
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现金帐cash account sM_e_e  
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流水帐running account 2$UR"P  
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暂记帐||未定帐suspense account J4X35H=Z  
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过期帐||延滞帐overdue account||pastdue account {<n)zLy  
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杂项帐户sundry account s]>%_(5  
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详细帐单||明细表detail account 4Fq}*QJ-  
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呆帐bad account 3!W&J  
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会计项目title of account xx8na8  
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会计薄||帐薄account-book * vD<6qf  
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营业报告书||损益计算表account of budiness||business report U4JN
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借贷细帐||交验帐account rendered H2vEFnV  
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明细帐account stated `314.a6S  
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与…银行开立一户头to open an account with 6~LpBlb  
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与…银行建立交易to keep account with 4NIfQYC.  
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继续记帐to keep account f`e.c_n(  
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与…有交易to have an account with VbjW$?  
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作成会计帐||有往来帐项to make out an account with ZUycJ-[  
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清算||清理债务to make up an account ?AE%N.rnsi  
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清洁帐目||与…停止交易to close ones account with m\yO/9{h1  
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结帐to close an account -SQYr  
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清理未付款to ask an account||to demand an account Ts\7)6|F  
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结清差额to balance the account with LHps2,  
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清算to settle an account||to liquidate an account||to square an account JsV#:  
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审查帐目||监查帐目to audit an account IX}l)t[:(  
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检查帐目to examine an account bWqGypq4  
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转入A的帐户to charge the amount to As account M`(xAVl  
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以计帐方式付款to pay on account [f'7/w+  
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代理某人||为某人on ones account||on account of one \sk,3b
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为自己计算||独立帐目on ones own account _? {2{^v  
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由某人收益并负风险on ones account and risk||for ones account and risk :A[ Gtc(_  
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由某人负担for ones account||for account of one Qwb@3{  
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按某人指示||列入某人帐户by order and for account of one &?~> I[^~  
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列入5月份帐目for May account 
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编入某中帐项下to pass to the account of||to place to the account of zNBG;\W  
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寄出清算书to send in an account||to send in render an account ztu N0}'  
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支票薄cheque book WhkE&7Gk
 
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支票陈票人cheque drawer -`rz[";n  
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持票人cheque holder }APf^Ry  
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不记名支票cheque to bearer||bearer cheque ^G5_d"Gr  
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记名支票||认人支票cheque to order :c c#e&BO  
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到期支票antedated cheque "MlY G6  
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未到期支票postdated cheque B1 'Ds  
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保付支票certified cheque \ VJ3  
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未获兑现支票，退票returned cheque |_Z(}% <o  
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横线支票crossed cheque 1Qv5m^>vj  
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普通横线general crossing tyNT1F{  
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特别横线special crossing (;V6L{Rf>  
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空白支票blank cheque `q".P]wtKN  
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失效支票，过期支票stale cheque >
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普通支票open cheque txw: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 Z~[c65Nlu  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ' cR||VX  
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支票换现金||兑现to cash a cheque pa*bqPi  
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清理票款to clear a cheque O4dJ> O  
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保证兑现to certify a cheque 4}E|CD/p
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填写支票数额to fill up a cheque pyJY]"UHVE  
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支票上划线to cross a cheque x]{
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开发支票to make out a cheque f9ux+XQk9  
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签发支票，开立支票to draw a cheque||to issue a cheque (dmLEt  
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透支支票to overdraw a cheque 89hV{^  
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背书支票to endorse a cheque o?5m^S14[1  
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请付票款||清付票款to pay a cheque||to honour a cheque ETZE.a  
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支票退票to dishonour a cheque <OgwA$abl%  
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拒付支票to refuse a cheque |Yb]@9>vn  
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拒付支票to stop payment of a cheque m4\e`nl  
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提示要求付款to present for payment Dxvizd>VU  
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见票即付持票人payable to bearer _p*a`,tK  
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支付指定人payable to order c,j[ix  
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已过期||无效out of date||stale iWGn4p'  
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请给出票人R/D||refer to drawer 6L<Y   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ <EKTFHJ!  
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支票 ZS<`.L6B3  
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时间已过account closed cY^'Cj  
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更改处应加盖印章alterations require initials Na>w~  
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时间已过effects not cleared S2jn  pf}  
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停止付款payment stopped
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支票毁损cheque mutilated cT5BBR  
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汇款||寄钱to remit||to send money LAFxeo  
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寄票供取款||支票支付to send a cheque for payment Ic
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寄款人a remitter |xF!3GGms  
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收款人a remittee {FX]1:  
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国外汇票foreign Bill 0(>3L:  
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国内汇票inland Bill +eO>> ~Z  
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跟单汇票documentary bill G`;\"9t5h  
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空头汇票accommodation bill ~MP |L?my  
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原始汇票original bill M.xZU\'ty  
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改写||换新票据renewed bill @lq)L  
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即期汇票sight bill||bill on demand xHqF_10S#  
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…days after date||…days after date…日后付款 sgDSl@lB  
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…months after date||…months after date…月后付款 PU[<sr#,  
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见票后…日付款…days after sight||…days sight ^{{a v?h  
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见票后…月付款…months after sight||…months sight 8{QCW{K  
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同组票据set of bills 4'=Q:o*w`  
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单张汇票sola of exchange||sole of exchange G0|}s&$yL  
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远期汇票usance bill||bill at usance j7MUA#6$  
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长期汇票long bill BC/5bA  
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短期汇票short bill 9 " t;6  
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逾期汇票overdue bill )D
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宽限日期days of grace wn?oHz*  
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电汇telegraphic transfer （T.T） @'}2xw[eU  
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邮汇postal order||postal note （Am.）||post office order||money order l^ay*H  
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本票promissory note （P/N） \XmplG:  
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押汇负责书||押汇保证书letter of hypothecation %6 Av1cv  
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副保||抵押品||付属担保物collateral security MymsDdQ]  
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担保书trust receipt||letter of indemnity lAM)X&}0  
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承兑||认付acceptance Z( c
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单张承兑general acceptance <Tjhj*  
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有条件承兑qualified acceptance YToG'#qs  
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附条件认付conditional acceptance NpZ'pBl  
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部分认付partial acceptance   Zy3F%]V0