[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。   uQKT  
会计报表statement of account  z+X}HL  
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往来帐目account current 8Z=R)asGS  
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现在往来帐||存款额current accout mj7#&r,1l  

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销货帐account sales ((%?`y  
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共同计算帐项joint account Xne1gms  
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未决帐项outstanding account .O<obq~;C  
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贷方帐项credit account||creditor account XW92gI<O  
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借方帐项debit account||debtor account NDokSw-  
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应付帐||应付未付帐account payable *|HY>U.  
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应收帐||应收未收帐account receivable
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新交易||新帐new account |JsZJ9W+J  
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未决帐||老帐old account ?Q;=v~-Q  
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现金帐cash account sa8Vvzvo.  
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流水帐running account y>ktcuML  
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暂记帐||未定帐suspense account /zox$p$?h  
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过期帐||延滞帐overdue account||pastdue account #s9aI_  
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杂项帐户sundry account UL9n-M=  
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详细帐单||明细表detail account d0 /#nz  
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呆帐bad account >KKMcTO YY  
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会计项目title of account _Bj":rzY  
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会计薄||帐薄account-book eJ81-!)  
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营业报告书||损益计算表account of budiness||business report S$XSei_q  
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借贷细帐||交验帐account rendered w@fi{H(R  
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明细帐account stated ZqO^f*F>h  
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与…银行开立一户头to open an account with |#N&akC  
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与…银行建立交易to keep account with ufT` "i  
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继续记帐to keep account S|+o-[e8O  
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与…有交易to have an account with N ZSSg2TX#  
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作成会计帐||有往来帐项to make out an account with lHX72s|V  
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清算||清理债务to make up an account Th%Sjgsn
 
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清洁帐目||与…停止交易to close ones account with L;I]OC^J  
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结帐to close an account K(Bf2Mfq  
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清理未付款to ask an account||to demand an account Jg|XH L)  
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结清差额to balance the account with p=}Nn(  
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清算to settle an account||to liquidate an account||to square an account I9hK}
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审查帐目||监查帐目to audit an account ;@|n @ax  
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检查帐目to examine an account ?2Py_gkf  
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转入A的帐户to charge the amount to As account l]l'4@1   
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以计帐方式付款to pay on account 8NAON5.!  
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代理某人||为某人on ones account||on account of one -fW*vE:  
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为自己计算||独立帐目on ones own account a'yK~;+_9  
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由某人收益并负风险on ones account and risk||for ones account and risk N)\. [v  
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由某人负担for ones account||for account of one 1JG'%8}#8  
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按某人指示||列入某人帐户by order and for account of one 0gP}zM73  
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列入5月份帐目for May account LxSpctiNx  
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编入某中帐项下to pass to the account of||to place to the account of i^Y+?Sx  
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寄出清算书to send in an account||to send in render an account Em
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支票薄cheque book 1POmP&fI(  
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支票陈票人cheque drawer 7<#U(,YEA  
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持票人cheque holder FF(#]vz'  

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不记名支票cheque to bearer||bearer cheque fo#fg8zX%  
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记名支票||认人支票cheque to order vrhT<+ q  
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到期支票antedated cheque ?GoR^p #p  
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未到期支票postdated cheque ?qLFaFt/  
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保付支票certified cheque 0[NZ>7wqMZ  
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未获兑现支票，退票returned cheque G7`ko1-  
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横线支票crossed cheque JgKO|VO  
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普通横线general crossing ?>D+ge  
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特别横线special crossing 6"LcJ%o  
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空白支票blank cheque [i21FX  
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失效支票，过期支票stale cheque e8>})  
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普通支票open cheque ?hZAxR\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ttaM.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges WA<v9#m  
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支票换现金||兑现to cash a cheque NJ%P/\ C  
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清理票款to clear a cheque k90Y V(  
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保证兑现to certify a cheque D5gFXEeh  
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填写支票数额to fill up a cheque vJLK,[  
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支票上划线to cross a cheque HRpte=`q  
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开发支票to make out a cheque ynp8rf  
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签发支票，开立支票to draw a cheque||to issue a cheque hy9\57_#  
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透支支票to overdraw a cheque Q(
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背书支票to endorse a cheque SV4E0c>  
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请付票款||清付票款to pay a cheque||to honour a cheque KA5v+~  
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支票退票to dishonour a cheque YO`]UQ|dc  
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拒付支票to refuse a cheque yNBQGSH  
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拒付支票to stop payment of a cheque E*&vy  
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提示要求付款to present for payment >dXGee>'M  
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见票即付持票人payable to bearer PN%zIk bo  
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支付指定人payable to order 8LJ8 }%*  
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已过期||无效out of date||stale 9)yJ: N#F  
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请给出票人R/D||refer to drawer B4/
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FZQP%]FX  
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文字与数字不一致words and figures differ ;O5zUl-`  
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支票 6- YU [HF  
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时间已过account closed /N+dQe  
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更改处应加盖印章alterations require initials ~_)^X  
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时间已过effects not cleared @bLy,Xr&  
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停止付款payment stopped Vt~{
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支票毁损cheque mutilated # w4-aJ  
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汇款||寄钱to remit||to send money a-tmq]]E  
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寄票供取款||支票支付to send a cheque for payment `}\ "Aw c  
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寄款人a remitter M_f :A  
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收款人a remittee H?Wya.7  
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国外汇票foreign Bill l)\! .X  
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国内汇票inland Bill ;'K5J9k  
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跟单汇票documentary bill 'H!Uh]!  
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空头汇票accommodation bill LRA8p<Rs  
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原始汇票original bill CTa57R  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand ICQKP1WFp  
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…days after date||…days after date…日后付款 #6=  
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…months after date||…months after date…月后付款 ;Y, y4{H3  
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见票后…日付款…days after sight||…days sight |6-nbj  
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见票后…月付款…months after sight||…months sight >(<f 0  
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同组票据set of bills "tK=+f`NM  
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单张汇票sola of exchange||sole of exchange #'`{Qv0,  
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远期汇票usance bill||bill at usance 8ao_i=&x  
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长期汇票long bill $~)SCbL^5  
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短期汇票short bill i.#:zU%o  
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逾期汇票overdue bill zuCSj~  
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宽限日期days of grace /L3:  
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电汇telegraphic transfer （T.T） < %Y}R\s?  
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邮汇postal order||postal note （Am.）||post office order||money order VU#7%ufu&  
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本票promissory note （P/N） ^z\cyT%7t  
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押汇负责书||押汇保证书letter of hypothecation N>E_%]Ch  
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副保||抵押品||付属担保物collateral security _v:SP LU  
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担保书trust receipt||letter of indemnity l"]V6!-U  
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承兑||认付acceptance d5-qZ{W  
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单张承兑general acceptance lxi <F  
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有条件承兑qualified acceptance AwN!;t_0+N  
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附条件认付conditional acceptance $xQL]FmS  
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部分认付partial acceptance   s`UJ1eJ