[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。   SS.dY""89  
会计报表statement of account %&t<K3&Yh  
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往来帐目account current `$aZ0+  
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现在往来帐||存款额current accout = 6\^%  
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销货帐account sales < F+l  
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共同计算帐项joint account q;>7*Y&  
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未决帐项outstanding account ><HE; cVg?  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account Q9G;V]./  
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应付帐||应付未付帐account payable |T)6yDL  
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应收帐||应收未收帐account receivable k4y'b  
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新交易||新帐new account tQYM&6g  
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未决帐||老帐old account I(7NQ8Hx  
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现金帐cash account C-6F]2:  
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流水帐running account ZO$m["|  
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暂记帐||未定帐suspense account c*L\_Vx+  
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过期帐||延滞帐overdue account||pastdue account QD*35Y!d  
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杂项帐户sundry account };jN\x?&q  
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详细帐单||明细表detail account n+q!l&&
 
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呆帐bad account ,*hLFaR-  
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会计项目title of account qr4pR-Gdr  
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会计薄||帐薄account-book RcM /!,B  
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营业报告书||损益计算表account of budiness||business report >dG;w
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借贷细帐||交验帐account rendered (#Gw1  
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明细帐account stated ,p2s:&"  
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与…银行开立一户头to open an account with Vp*KfS]  
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与…银行建立交易to keep account with )
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继续记帐to keep account vCxD~+zf  
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与…有交易to have an account with W<$Z=(_v  
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作成会计帐||有往来帐项to make out an account with pP?MWe Eg  
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清算||清理债务to make up an account R)z4n  
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清洁帐目||与…停止交易to close ones account with M?:c)&$]D  
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结帐to close an account zj`v?#ET  
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清理未付款to ask an account||to demand an account LbG_z =A  
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结清差额to balance the account with 6m orum  
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清算to settle an account||to liquidate an account||to square an account =%gRW5R%  
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审查帐目||监查帐目to audit an account \B 0ywN?  
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检查帐目to examine an account NqEA4C  
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转入A的帐户to charge the amount to As account ~aOuG5XK  
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以计帐方式付款to pay on account r8&^>4  
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代理某人||为某人on ones account||on account of one &q~:
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为自己计算||独立帐目on ones own account $w0lrh[+  
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由某人收益并负风险on ones account and risk||for ones account and risk ^Q ps>A(  
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由某人负担for ones account||for account of one  ,H2D  
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按某人指示||列入某人帐户by order and for account of one G4;3cT3'  
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列入5月份帐目for May account *"98L+  
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编入某中帐项下to pass to the account of||to place to the account of `#QG6/ 0  
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寄出清算书to send in an account||to send in render an account W$o27f  
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支票薄cheque book rgf#wH%hN  
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支票陈票人cheque drawer P;8>5;U4-  
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持票人cheque holder :!f(F9  
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不记名支票cheque to bearer||bearer cheque I.@hW>k  
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记名支票||认人支票cheque to order ]PP:oriWl  
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到期支票antedated cheque Y'3}G<'%  
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未到期支票postdated cheque _uu<4c   
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保付支票certified cheque
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未获兑现支票，退票returned cheque 7ji=E";.w  
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横线支票crossed cheque RQvVR  
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普通横线general crossing Qc{RaMwD  
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特别横线special crossing nxap\Lf  
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空白支票blank cheque B7-RU<n  
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失效支票，过期支票stale cheque 4R) |->"  
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普通支票open cheque bYh9sO/l  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )3z]f2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges af+}S9To  
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支票换现金||兑现to cash a cheque ?9u
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清理票款to clear a cheque LEc8NQs  
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保证兑现to certify a cheque 3BM
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填写支票数额to fill up a cheque 6;uBZ&g  
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支票上划线to cross a cheque .~dEUt/|)  
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开发支票to make out a cheque ':;LrTc'K  
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签发支票，开立支票to draw a cheque||to issue a cheque yer> x  
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透支支票to overdraw a cheque L/k40cEI^z  
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背书支票to endorse a cheque 8D~Dd
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请付票款||清付票款to pay a cheque||to honour a cheque ._BB+G  
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支票退票to dishonour a cheque A1!:BC  
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拒付支票to refuse a cheque 7jZrU|:yu(  
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拒付支票to stop payment of a cheque V9$-twhu  
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提示要求付款to present for payment B=x~L  
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见票即付持票人payable to bearer "11j$E9#\n  
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支付指定人payable to order K#U{<pUP  
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已过期||无效out of date||stale 3\9][S-B  
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请给出票人R/D||refer to drawer !Ba3`B5l  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mc56L[  
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文字与数字不一致words and figures differ A&?WP\_z  
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支票 n+S&!PB  
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时间已过account closed zZw@c?  
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更改处应加盖印章alterations require initials AzW%+ LUD  
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时间已过effects not cleared `,Q<YT ~  
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停止付款payment stopped 9O2a | d  
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支票毁损cheque mutilated CrT2#h 1#  
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汇款||寄钱to remit||to send money K7y!s :rg!  
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寄票供取款||支票支付to send a cheque for payment f45
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寄款人a remitter ,Uv{dG  
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收款人a remittee m7weR>aS4  
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国外汇票foreign Bill &*LA_]1@  
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国内汇票inland Bill & bp#1KR)  
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跟单汇票documentary bill )F=JkG  
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空头汇票accommodation bill }L{_xyi>#  
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原始汇票original bill wC4AVJJ^>  
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改写||换新票据renewed bill Q6e'0EIKC  
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即期汇票sight bill||bill on demand %M4XbSN|  
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…days after date||…days after date…日后付款 $\JQGic`  
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…months after date||…months after date…月后付款 M+;!]tbc3  

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见票后…日付款…days after sight||…days sight >qh>Qm8w  
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见票后…月付款…months after sight||…months sight &)fhlp5  
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同组票据set of bills !)l%EJngL  
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单张汇票sola of exchange||sole of exchange )U/@J+{{  
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远期汇票usance bill||bill at usance T[8"u<O96  
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长期汇票long bill zei9,^ C  
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短期汇票short bill aLyhxmn ^)  
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逾期汇票overdue bill y1jGf83  
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宽限日期days of grace fv 1!^CDia  
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电汇telegraphic transfer （T.T） MWd_6XM  
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邮汇postal order||postal note （Am.）||post office order||money order |B
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本票promissory note （P/N） 7`'fUhB!  
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押汇负责书||押汇保证书letter of hypothecation eMPQ| W  
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副保||抵押品||付属担保物collateral security rsIPI69qJ.  
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担保书trust receipt||letter of indemnity 5Z>pa`_$2  
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承兑||认付acceptance F8r455_W"  
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单张承兑general acceptance %K f. F  
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有条件承兑qualified acceptance r+.4|u  
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附条件认付conditional acceptance lp%.n= '\  
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部分认付partial acceptance   )Ai%wCzw*