[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。   2y\E[jA  
会计报表statement of account r wL`Czs  
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往来帐目account current W-f=]eWg  
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现在往来帐||存款额current accout t^-d/yKt0w  
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销货帐account sales 1#g2A0U,  
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共同计算帐项joint account h f)?1z4  
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未决帐项outstanding account hN iE\x  
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贷方帐项credit account||creditor account fb7;|LF  
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借方帐项debit account||debtor account G't$Qx,IC  
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应付帐||应付未付帐account payable m@j?za9s  
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应收帐||应收未收帐account receivable ZoqZap6e  
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新交易||新帐new account TqQB@-!  
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未决帐||老帐old account Wb_J(!da  
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现金帐cash account 2s8a $3  
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流水帐running account i"FtcP^  
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暂记帐||未定帐suspense account 2.y-48Nz  
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过期帐||延滞帐overdue account||pastdue account U>SShpmZA  
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杂项帐户sundry account 1H`,WQ1mG  
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详细帐单||明细表detail account e>OoyD Z@R  
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呆帐bad account gJ+'W1$/  
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会计项目title of account d-ko ^Y0  
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会计薄||帐薄account-book .Hm>i  
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营业报告书||损益计算表account of budiness||business report s8Q 5ui]   
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借贷细帐||交验帐account rendered , `Z1m o>n  
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明细帐account stated T-L||yE,h  
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与…银行开立一户头to open an account with "sCRdx]_  
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与…银行建立交易to keep account with 6 "sSoj  
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继续记帐to keep account e T{ 4{  
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与…有交易to have an account with )akoa,#%6c  
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作成会计帐||有往来帐项to make out an account with ZBthU")?  
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清算||清理债务to make up an account ~0$&3a<n1  
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清洁帐目||与…停止交易to close ones account with H <l7ZS:  
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结帐to close an account wHy!CP %  
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清理未付款to ask an account||to demand an account GTd,n=  
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结清差额to balance the account with 7@Qcc t4A  
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清算to settle an account||to liquidate an account||to square an account o]V^};B  
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审查帐目||监查帐目to audit an account ;$4\e)AB  
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检查帐目to examine an account TWTb?HP  
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转入A的帐户to charge the amount to As account dZuOrTplA  
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以计帐方式付款to pay on account A#,ZUOPGH  
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代理某人||为某人on ones account||on account of one *T1_;4i  
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为自己计算||独立帐目on ones own account ]:n,RO6  
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由某人收益并负风险on ones account and risk||for ones account and risk 9gIrt 6  
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由某人负担for ones account||for account of one LP=)~K
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按某人指示||列入某人帐户by order and for account of one iy"*5<;*DD  
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列入5月份帐目for May account eS!/(#T  
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编入某中帐项下to pass to the account of||to place to the account of 5r0YA IJ  
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寄出清算书to send in an account||to send in render an account +ge?w#R  
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支票薄cheque book i/.6>4tE:  
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支票陈票人cheque drawer wuBPfb  
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持票人cheque holder ?]5qr?W%  
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不记名支票cheque to bearer||bearer cheque 9H~n_  
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记名支票||认人支票cheque to order FTldR;}(  
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到期支票antedated cheque -RLOD\ZBh  
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未到期支票postdated cheque 9JwPSAo;  
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保付支票certified cheque #z42C?V  
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未获兑现支票，退票returned cheque |?9HU~B  
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横线支票crossed cheque :KO2| v\  
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普通横线general crossing (sj,[  
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特别横线special crossing :EyD+!LJ  
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空白支票blank cheque %znc##j)q  
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失效支票，过期支票stale cheque ;rS{:  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _G0x3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7d vnupLh  
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支票换现金||兑现to cash a cheque 16 $B>  
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清理票款to clear a cheque W4N{S.#!  
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保证兑现to certify a cheque $u.z*b_yy  
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填写支票数额to fill up a cheque :%.D78&  
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支票上划线to cross a cheque g){<y~Mk  
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开发支票to make out a cheque OCU r{Nh  
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签发支票，开立支票to draw a cheque||to issue a cheque "8RSvT<W^5  
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透支支票to overdraw a cheque OnK4] S5  
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背书支票to endorse a cheque q@&6#B  
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请付票款||清付票款to pay a cheque||to honour a cheque $Y;RKe9  
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支票退票to dishonour a cheque H[gWGbPq7  
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拒付支票to refuse a cheque 4JE
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拒付支票to stop payment of a cheque p'k0#R$  
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提示要求付款to present for payment z{6Z 11|  
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见票即付持票人payable to bearer =v\.h=~~  
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支付指定人payable to order H::bwn`Vc  
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已过期||无效out of date||stale )_:NLo:  
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请给出票人R/D||refer to drawer TrNF=
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [WJ+h~~ o  
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文字与数字不一致words and figures differ SJLis"8  
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支票 +t.b` U`-  
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时间已过account closed _aphkeqd  
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更改处应加盖印章alterations require initials ZcsZ$qt^  
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时间已过effects not cleared .}t e
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停止付款payment stopped "Q0@/bYq  
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支票毁损cheque mutilated ^~dWU>  
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汇款||寄钱to remit||to send money 0f/<7R  
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寄票供取款||支票支付to send a cheque for payment . vV|hSc  
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寄款人a remitter pb}*\/ s  
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收款人a remittee D^O@'zP=At  
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国外汇票foreign Bill @5FQX  
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国内汇票inland Bill ueudRb  
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跟单汇票documentary bill oU8q o-J1H  
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空头汇票accommodation bill x:Y1P:  
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原始汇票original bill 3`g^  
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改写||换新票据renewed bill 23PGq%R  
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即期汇票sight bill||bill on demand `yyG/ l  
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…days after date||…days after date…日后付款 Et$2Y-L.  
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…months after date||…months after date…月后付款 y[;>#j$  
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见票后…日付款…days after sight||…days sight d]9z@Pd
 
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见票后…月付款…months after sight||…months sight 2y4bwi  

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同组票据set of bills ("KF'fp&M2  
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单张汇票sola of exchange||sole of exchange \bXa&Lq  
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远期汇票usance bill||bill at usance /vt3>d%B;  
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长期汇票long bill W?&%x(6M  
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短期汇票short bill ?,/ }`3Vw  
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逾期汇票overdue bill  7GGUV  
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宽限日期days of grace %T[]zJ(  
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电汇telegraphic transfer （T.T） tPvpJX6kP  
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邮汇postal order||postal note （Am.）||post office order||money order Bvj0^fSm  
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本票promissory note （P/N） Vl]>u+YqE  
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押汇负责书||押汇保证书letter of hypothecation 49P4b<1  
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副保||抵押品||付属担保物collateral security V]&\fk-{  
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担保书trust receipt||letter of indemnity $( )>g>%  

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承兑||认付acceptance wBzC5T%,  
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单张承兑general acceptance |%wX*zaf  
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有条件承兑qualified acceptance S'14hk<  
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附条件认付conditional acceptance ^.G$Q#y,  
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部分认付partial acceptance   8Y3I0S