[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。   PXzsj
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会计报表statement of account c/N@zum,{  
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往来帐目account current Q/uwQo/  
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现在往来帐||存款额current accout . o7m!  
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销货帐account sales 9EDfd NN  
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共同计算帐项joint account "k*PA\U  
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未决帐项outstanding account eSWLrryY  
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贷方帐项credit account||creditor account H 0+dV3  
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借方帐项debit account||debtor account L}@c
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应付帐||应付未付帐account payable K~@Mg1R  
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应收帐||应收未收帐account receivable J_s>N  
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新交易||新帐new account 5 ~TdD6}  
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未决帐||老帐old account ?O>V%@  
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现金帐cash account $@UN4B?y  
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流水帐running account Z)jw|T'X
 
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暂记帐||未定帐suspense account qi_Jywd:w  
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过期帐||延滞帐overdue account||pastdue account {)-aSyw
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杂项帐户sundry account rwGKfoKI
 
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详细帐单||明细表detail account t+eVR8  
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呆帐bad account V3"=w&2]K  
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会计项目title of account y~FV2$  
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会计薄||帐薄account-book 1;{Rhu7* k  
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营业报告书||损益计算表account of budiness||business report mFi&YpHu3  
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借贷细帐||交验帐account rendered LbkF   
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明细帐account stated gntxNp[9T  
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与…银行开立一户头to open an account with ihfiK|a  
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与…银行建立交易to keep account with HbxL:~:}J  
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继续记帐to keep account l
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与…有交易to have an account with XR;eY: 89  
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作成会计帐||有往来帐项to make out an account with o<|P9#(U"  
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清算||清理债务to make up an account lw<c2C  
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清洁帐目||与…停止交易to close ones account with #3+!ee27#  
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结帐to close an account c1E'$ - K@  
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清理未付款to ask an account||to demand an account @*6 C=LL  
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结清差额to balance the account with :(M(>4t  
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清算to settle an account||to liquidate an account||to square an account ~NpA".PB  
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审查帐目||监查帐目to audit an account a_'2V;  
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检查帐目to examine an account k\NMy#]Zt  
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转入A的帐户to charge the amount to As account V7Ek-2M  
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以计帐方式付款to pay on account (q(~de  
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代理某人||为某人on ones account||on account of one H\0~#(z?.  
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为自己计算||独立帐目on ones own account FXi {87F2  
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由某人收益并负风险on ones account and risk||for ones account and risk &GB:|I'%7  
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由某人负担for ones account||for account of one 29?,<bB)  
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按某人指示||列入某人帐户by order and for account of one -\ EP.Vtz  
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列入5月份帐目for May account Os
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编入某中帐项下to pass to the account of||to place to the account of VBcy9|lD  
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寄出清算书to send in an account||to send in render an account /p+>NZ"b  
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支票薄cheque book /M3Y~l$  
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支票陈票人cheque drawer *U]V@;XF  
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持票人cheque holder t 0|
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不记名支票cheque to bearer||bearer cheque qx4I_%  
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记名支票||认人支票cheque to order 79xx2  
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到期支票antedated cheque [`rba'  
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未到期支票postdated cheque aM:nOt" S1  
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保付支票certified cheque @)4]b+8Z  
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未获兑现支票，退票returned cheque _J? Dq  
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横线支票crossed cheque ,H1 9`;Q  
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普通横线general crossing  w$`5g  
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特别横线special crossing 5wh|=**/  
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空白支票blank cheque LM-J !44  
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失效支票，过期支票stale cheque ,J{ei7TN  
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普通支票open cheque Gmq/3tw  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount isZAoYVu  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PV4 (hj  
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支票换现金||兑现to cash a cheque 7~GB;1n  
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清理票款to clear a cheque k'IYA#T6  
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保证兑现to certify a cheque wm$}Pch  
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填写支票数额to fill up a cheque -xDGH  
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支票上划线to cross a cheque k-HCeZ  
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开发支票to make out a cheque )d$glI+  
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签发支票，开立支票to draw a cheque||to issue a cheque 0LfU=X0#7  
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透支支票to overdraw a cheque -x'z XvWZ  
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背书支票to endorse a cheque C#
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请付票款||清付票款to pay a cheque||to honour a cheque u)V#S:9]  
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支票退票to dishonour a cheque zD(`B+  
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拒付支票to refuse a cheque gx&Tt  
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拒付支票to stop payment of a cheque z %e8K(  
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提示要求付款to present for payment lK4M.QV ?\  
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见票即付持票人payable to bearer B?)@u|
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支付指定人payable to order BWM YpZom  
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已过期||无效out of date||stale Ma\Gb+>  
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请给出票人R/D||refer to drawer '2laTl]`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T<L^N+<,{N  
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文字与数字不一致words and figures differ (&P9+Tl  
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支票 h[?O+Z^
 
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时间已过account closed cI=r+OGk*  
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更改处应加盖印章alterations require initials js8{]04y  

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时间已过effects not cleared W?We6.%  
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停止付款payment stopped +R\vgE68  
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支票毁损cheque mutilated Bcjx>#3?L  
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汇款||寄钱to remit||to send money )OLq_':^@  
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寄票供取款||支票支付to send a cheque for payment 0}:2Q#  
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寄款人a remitter e }*0ghKI  
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收款人a remittee Pa^A$fy\  
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国外汇票foreign Bill a6h>=uT [  
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国内汇票inland Bill ?,=f\Fz!  
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跟单汇票documentary bill Fa epDjY8  
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空头汇票accommodation bill &6j<ca  
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原始汇票original bill Vi] c%*k  
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改写||换新票据renewed bill gFPi7 o1  
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即期汇票sight bill||bill on demand AY SSa 1}  
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…days after date||…days after date…日后付款 .A1\J@b  
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…months after date||…months after date…月后付款 %gcc y|  
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见票后…日付款…days after sight||…days sight x3e]d$  
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见票后…月付款…months after sight||…months sight d'l$$%zJ  
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同组票据set of bills 5M23/= N  
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单张汇票sola of exchange||sole of exchange p8,0lo  
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远期汇票usance bill||bill at usance P`'$  
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长期汇票long bill U&y`-@A4  
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短期汇票short bill vN{-?  

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逾期汇票overdue bill wH!#aB>kP  
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宽限日期days of grace <]8^J}8T{D  
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电汇telegraphic transfer （T.T） XKq@]=\F  
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邮汇postal order||postal note （Am.）||post office order||money order w{'2q^>6*  
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本票promissory note （P/N） Q[s2}Z!N;  
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押汇负责书||押汇保证书letter of hypothecation V_;9TC  
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副保||抵押品||付属担保物collateral security H4skvIl  
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担保书trust receipt||letter of indemnity f
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承兑||认付acceptance :l~EE!  
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单张承兑general acceptance z{6YC~  
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有条件承兑qualified acceptance baIbf@t/  
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附条件认付conditional acceptance m;h<"]<  
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部分认付partial acceptance   !~d'{sy6