[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。   t#+X*' /  
会计报表statement of account W_EM k  
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往来帐目account current tt=?*n  
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现在往来帐||存款额current accout IxT[1$e  
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销货帐account sales EAQg4N:D7L  
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共同计算帐项joint account x^aqnKoJ%\  
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未决帐项outstanding account .BGM1ph}~  
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贷方帐项credit account||creditor account SCk2D!u  
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借方帐项debit account||debtor account &H! 3]  
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应付帐||应付未付帐account payable bkkhx,Oi[G  
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应收帐||应收未收帐account receivable '1A S66k  
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新交易||新帐new account SU OuayE  
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未决帐||老帐old account M:|Z3p K  
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现金帐cash account  ~dfc  
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流水帐running account Dt)\q^bH)  
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暂记帐||未定帐suspense account 3o%,8l,  
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过期帐||延滞帐overdue account||pastdue account 'EJ

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杂项帐户sundry account $8o(_8Q)  
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详细帐单||明细表detail account LziEF-_  
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呆帐bad account ![3#([>4>  
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会计项目title of account 8*3o9$Pj  
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会计薄||帐薄account-book &=H{ 36i@  
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营业报告书||损益计算表account of budiness||business report $9<q'hf<w  
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借贷细帐||交验帐account rendered By{zX,6'  
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明细帐account stated bqp6cg\p  
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与…银行开立一户头to open an account with ,dn9tY3  
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与…银行建立交易to keep account with >c%OnA,3  
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继续记帐to keep account |niYN7 17  
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与…有交易to have an account with 3~Od2nk(x  
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作成会计帐||有往来帐项to make out an account with :)VO,b~r  
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清算||清理债务to make up an account 6yk=4l \  
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清洁帐目||与…停止交易to close ones account with )3#gpM  
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结帐to close an account |U{9Yy6 p  
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清理未付款to ask an account||to demand an account |/<,71Ae  
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结清差额to balance the account with `)V1GR2 ES  
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清算to settle an account||to liquidate an account||to square an account <=.0 P/N  
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审查帐目||监查帐目to audit an account )!6
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检查帐目to examine an account kQ~2mU  
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转入A的帐户to charge the amount to As account dkHye>  
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以计帐方式付款to pay on account a {4Wg:  
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代理某人||为某人on ones account||on account of one J|O=w(  
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为自己计算||独立帐目on ones own account h20<X;  
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由某人收益并负风险on ones account and risk||for ones account and risk BzVF!<!  
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由某人负担for ones account||for account of one tom1u>1n  
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按某人指示||列入某人帐户by order and for account of one K)D5%?D  
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列入5月份帐目for May account JU6PBY~C'  
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编入某中帐项下to pass to the account of||to place to the account of I^u$H&  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book 7_=7 ;PQ<  
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支票陈票人cheque drawer |}?o=bO  
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持票人cheque holder ZH1W#dt`[  
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不记名支票cheque to bearer||bearer cheque ,A{'lu  
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记名支票||认人支票cheque to order cn3F3@_"\  
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到期支票antedated cheque &A1~x!`  
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未到期支票postdated cheque 'g@Yra&09  
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保付支票certified cheque a*D])Lu[  
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未获兑现支票，退票returned cheque j-CSf(qIj  
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横线支票crossed cheque 4[.DQ#r  
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普通横线general crossing O^L#(8bC  
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特别横线special crossing [2l2w[7Rid  
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空白支票blank cheque ^DQp9$la  
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失效支票，过期支票stale cheque )[]*Y]vSx  
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普通支票open cheque Y48 MCL  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Y;uQq-CP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;&2f{  
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支票换现金||兑现to cash a cheque ?\.DG`Zxc  
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清理票款to clear a cheque n]Z() "D  
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保证兑现to certify a cheque Q&k1' nT5  
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填写支票数额to fill up a cheque >DSD1i+
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支票上划线to cross a cheque %={[e`,  
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开发支票to make out a cheque 50='>|b  
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签发支票，开立支票to draw a cheque||to issue a cheque I8%Uy ap{  
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透支支票to overdraw a cheque Py^fWQ5I~%  
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背书支票to endorse a cheque R[v
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请付票款||清付票款to pay a cheque||to honour a cheque |]UR&*  
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支票退票to dishonour a cheque ^/M-*U8ab  
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拒付支票to refuse a cheque $i9</Es P  
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拒付支票to stop payment of a cheque `3?5Z/,y  
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提示要求付款to present for payment vT{+Z\LL=  
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见票即付持票人payable to bearer r~YxtBZH+  
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支付指定人payable to order Msst:}QY
 
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已过期||无效out of date||stale 1a79]-j  
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请给出票人R/D||refer to drawer "L&84^lmf  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HAmAmEc,  
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文字与数字不一致words and figures differ L/xTW  
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支票 uJSzz:\  
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时间已过account closed ~v6]6+   
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更改处应加盖印章alterations require initials !,9;AMO -  
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时间已过effects not cleared q$'D}OHT  
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停止付款payment stopped Pos (`ys;  
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支票毁损cheque mutilated >Xi/ p$$7u  
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汇款||寄钱to remit||to send money (*Z:ByA  
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寄票供取款||支票支付to send a cheque for payment \Vx_$E  
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寄款人a remitter dWP<,Z>  
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收款人a remittee l4ru0V8s7  
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国外汇票foreign Bill `_SV1|=="8  
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国内汇票inland Bill dOVu D(  
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跟单汇票documentary bill x(A8FtG  
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空头汇票accommodation bill #^{%jlmHxJ  
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原始汇票original bill h@dy}Id  
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改写||换新票据renewed bill C;~LY&=  
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即期汇票sight bill||bill on demand e.fxB  
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…days after date||…days after date…日后付款 /D964VR1M\  
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…months after date||…months after date…月后付款 Eihy|p  
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见票后…日付款…days after sight||…days sight Bo\~PV [  
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见票后…月付款…months after sight||…months sight 1OV] W f  
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同组票据set of bills 56Z  
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单张汇票sola of exchange||sole of exchange Z}{]/=h  
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远期汇票usance bill||bill at usance yL),G*[p\}  
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长期汇票long bill I@\D tQZ
 
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短期汇票short bill v??$z#1F3  
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逾期汇票overdue bill }!?RB v'W  
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宽限日期days of grace \Rb:t}  
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电汇telegraphic transfer （T.T） |
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邮汇postal order||postal note （Am.）||post office order||money order yimK"4!j5A  
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本票promissory note （P/N） mlCg&fnDB  
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押汇负责书||押汇保证书letter of hypothecation >\3\&[#"  
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副保||抵押品||付属担保物collateral security A_WaRYG  
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担保书trust receipt||letter of indemnity 1r_V$o$  
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承兑||认付acceptance Ir5|H|b<  
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单张承兑general acceptance c#"t.j<E}  
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有条件承兑qualified acceptance PgGUs4[  
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附条件认付conditional acceptance @SpP"/)JY  
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部分认付partial acceptance   u%+k\/Scp.