[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。   P%HvL4R  
会计报表statement of account [X>\!mt  
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往来帐目account current rzmd`)g  
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现在往来帐||存款额current accout X;$g7A  
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销货帐account sales oq00)I1  
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共同计算帐项joint account &E98&[`7  
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未决帐项outstanding account GL4-v []6I  
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贷方帐项credit account||creditor account h4@v.GI  
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借方帐项debit account||debtor account v=n'#:k  
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应付帐||应付未付帐account payable R <kh3T  
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应收帐||应收未收帐account receivable uc6;%=%+  
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新交易||新帐new account IfyyA  
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未决帐||老帐old account yc|j]?  
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现金帐cash account &?.k-:iN  
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流水帐running account d1=kHU4_9  
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暂记帐||未定帐suspense account ~b}@*fq  
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过期帐||延滞帐overdue account||pastdue account }F=+*-SYZ  
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杂项帐户sundry account z
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详细帐单||明细表detail account /rsr|`#  
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呆帐bad account cnm&oC 6  
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会计项目title of account R:+2}kS5e{  
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会计薄||帐薄account-book vJ*IUy  
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营业报告书||损益计算表account of budiness||business report V|. 3 Z\(  
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借贷细帐||交验帐account rendered g0 ec-  
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明细帐account stated Pf s_s6  
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与…银行开立一户头to open an account with aaq{9Y#  
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与…银行建立交易to keep account with 9tmYrhb$  
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继续记帐to keep account O[Xl*9P  
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与…有交易to have an account with "Y@rNmBj  
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作成会计帐||有往来帐项to make out an account with #*uSYGdc  
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清算||清理债务to make up an account }K,:aN,44\  
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清洁帐目||与…停止交易to close ones account with 7|3Qcn7P)@  
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结帐to close an account ]T\K-;i  
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清理未付款to ask an account||to demand an account ]bO{001y,  
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结清差额to balance the account with r{qM!(T  
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清算to settle an account||to liquidate an account||to square an account E>Ukxi1  
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审查帐目||监查帐目to audit an account NGB%fJ  
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检查帐目to examine an account /b,+YyWi%  
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转入A的帐户to charge the amount to As account LFy5tX#  
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以计帐方式付款to pay on account /3:R{9S%  
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代理某人||为某人on ones account||on account of one Z@&_ T3M  
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为自己计算||独立帐目on ones own account @uz&]~+`  
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由某人收益并负风险on ones account and risk||for ones account and risk iaXNf ])?  
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由某人负担for ones account||for account of one `,H\j?  
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按某人指示||列入某人帐户by order and for account of one *X\i= K!  
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列入5月份帐目for May account C$oY,A,  
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编入某中帐项下to pass to the account of||to place to the account of [&t3xC,  
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寄出清算书to send in an account||to send in render an account ^Tc&?\3  
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支票薄cheque book Dk|
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支票陈票人cheque drawer N}nU\e6 Y  
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持票人cheque holder UoPd>q4Uj  
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不记名支票cheque to bearer||bearer cheque \D?6_ ,O  
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记名支票||认人支票cheque to order b
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到期支票antedated cheque OJ8W'"`L&  
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未到期支票postdated cheque T nA
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保付支票certified cheque 0`"]mYH  
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未获兑现支票，退票returned cheque /u!I2DF  
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横线支票crossed cheque @cAv8iK  
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普通横线general crossing c 6}d{B[  
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特别横线special crossing 15r,_Gp8  
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空白支票blank cheque !e&ZhtTuC  
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失效支票，过期支票stale cheque I7 pxi$8f  
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普通支票open cheque Fo3[KW)8I  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount mG7Wu{~=U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O}MY:6Pe  
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支票换现金||兑现to cash a cheque Op,Ce4A  
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清理票款to clear a cheque pB@8b$8(Z  
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保证兑现to certify a cheque A5!j rSyv  
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填写支票数额to fill up a cheque $R2T)  
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支票上划线to cross a cheque VjtI1I  
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开发支票to make out a cheque wp-5B= #:{  
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签发支票，开立支票to draw a cheque||to issue a cheque FAjO-T4(  
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透支支票to overdraw a cheque $lOx 6rL  
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背书支票to endorse a cheque *DLv$/(0  
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请付票款||清付票款to pay a cheque||to honour a cheque tv+q~TFB=Z  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque Oo`P +S#  
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拒付支票to stop payment of a cheque Ig'Y]%Z0  
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提示要求付款to present for payment vPR1 TMi>  
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见票即付持票人payable to bearer j$Vv'on  
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支付指定人payable to order K-)*S\<}  
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已过期||无效out of date||stale b*nytF  
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请给出票人R/D||refer to drawer teUCK(;23  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Rox
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文字与数字不一致words and figures differ {uM0J$P:  
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支票 Y5-X)f  
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时间已过account closed ,ZD!Qb  
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更改处应加盖印章alterations require initials Cs^o- g!L  
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停止付款payment stopped ,G"?fQ7zR  
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支票毁损cheque mutilated 5f/[HO)  
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汇款||寄钱to remit||to send money `gfK#0x#  
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寄票供取款||支票支付to send a cheque for payment Z6K9E=%)c  
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寄款人a remitter tI.(+-q  
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收款人a remittee
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国外汇票foreign Bill aFIet55o  
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国内汇票inland Bill um&N|5lHb  
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跟单汇票documentary bill CdWGb [uI  
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空头汇票accommodation bill p&vQ*}  
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原始汇票original bill KO{}+~,.6  
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改写||换新票据renewed bill ;pAkdX&b  
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即期汇票sight bill||bill on demand FAPgXmFzx  
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…days after date||…days after date…日后付款 )h+JX8K)l  

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…months after date||…months after date…月后付款 zQ)[re)  
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见票后…日付款…days after sight||…days sight >"`:w  
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见票后…月付款…months after sight||…months sight ZO}V }3  
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同组票据set of bills g2iSc   
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单张汇票sola of exchange||sole of exchange Aq";z.gi+  
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远期汇票usance bill||bill at usance !r[uwJ=  
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长期汇票long bill zA+^4/M  
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短期汇票short bill T.K$a\/{,  
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逾期汇票overdue bill ;OVJM qg  
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宽限日期days of grace ^M,Q<HL  
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电汇telegraphic transfer （T.T） .|o7YTcR
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邮汇postal order||postal note （Am.）||post office order||money order UUA7m$F1  
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本票promissory note （P/N） |EF*]qI  
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押汇负责书||押汇保证书letter of hypothecation #X|'RL($  
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副保||抵押品||付属担保物collateral security 9i9VDk{  
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担保书trust receipt||letter of indemnity RdvJA:;q  
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承兑||认付acceptance ?hmj0i;XC  
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单张承兑general acceptance {{giSW'  
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有条件承兑qualified acceptance 9[8?'`m  
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附条件认付conditional acceptance jh}[7M  
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部分认付partial acceptance   '{Iv?gh"