[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。   E{ c+`>CY  
会计报表statement of account !Q|aR  
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往来帐目account current cJ$jU{}  
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现在往来帐||存款额current accout n(Nu
 
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销货帐account sales K Ha,6X  
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共同计算帐项joint account </_QldL_  
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未决帐项outstanding account \wz^Z{U  
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贷方帐项credit account||creditor account Wtu-g**KN  
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借方帐项debit account||debtor account W gyRK2#!  
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应付帐||应付未付帐account payable 'vVt^h2  
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应收帐||应收未收帐account receivable UUWRC1EtI  
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新交易||新帐new account
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未决帐||老帐old account .&b^6$dC  
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现金帐cash account g5 *E\T%8  

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流水帐running account FDuA5At  
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暂记帐||未定帐suspense account %6lGRq{/?  
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过期帐||延滞帐overdue account||pastdue account :I?lT2+ea  
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杂项帐户sundry account bh8GP]*E|  
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详细帐单||明细表detail account 4Kj8i  
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呆帐bad account F',1R"/}  
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会计项目title of account +-t&li%F  
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会计薄||帐薄account-book gmTBp}3  
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营业报告书||损益计算表account of budiness||business report '9vsv\A&  
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借贷细帐||交验帐account rendered }<
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明细帐account stated R^@`]dX$  
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与…银行开立一户头to open an account with Y -BZV |  
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与…银行建立交易to keep account with v8uUv%Hkd  
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继续记帐to keep account #EKnjh=Uq  
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与…有交易to have an account with # NK{]H$fd  
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作成会计帐||有往来帐项to make out an account with $WE_aNfja  
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清算||清理债务to make up an account rP6k}  
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清洁帐目||与…停止交易to close ones account with Ym]rG 4  
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结帐to close an account 'r^'wv]  
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清理未付款to ask an account||to demand an account $Ixd;`l*  
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结清差额to balance the account with k[1[Y{n.  
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清算to settle an account||to liquidate an account||to square an account Z\?! &&  
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审查帐目||监查帐目to audit an account `lO/I+8  
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检查帐目to examine an account )fT0FLl|1  
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转入A的帐户to charge the amount to As account R?*-ZI[>w  
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以计帐方式付款to pay on account Pb :6nH=  
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代理某人||为某人on ones account||on account of one Y7yzM1?t  
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为自己计算||独立帐目on ones own account rHtX4;f+><  
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由某人收益并负风险on ones account and risk||for ones account and risk gm&O-N"=U  
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由某人负担for ones account||for account of one L\kT9wWK|  
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按某人指示||列入某人帐户by order and for account of one t== a(e  
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列入5月份帐目for May account Hkj| e6  
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编入某中帐项下to pass to the account of||to place to the account of O/4)aW3B  
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寄出清算书to send in an account||to send in render an account a<V*  )  
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支票薄cheque book :!gzx n  
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支票陈票人cheque drawer b(gcnSzM2  
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持票人cheque holder ,_t}\7  
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不记名支票cheque to bearer||bearer cheque \8X8NCM  
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记名支票||认人支票cheque to order c)o[3o7  
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到期支票antedated cheque u~d&<_Z  

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未到期支票postdated cheque ?`O Dt]s  
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保付支票certified cheque Mky8qVQ2  
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未获兑现支票，退票returned cheque }t #Hq  
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横线支票crossed cheque Pjff%r^  
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普通横线general crossing ZvO:!u0+"  
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特别横线special crossing 3?uP$(l  
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空白支票blank cheque L3~E*\cV  
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失效支票，过期支票stale cheque zj;y`ENj  
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普通支票open cheque [P{Xg:0  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8YN+
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges RGtUKr'  
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支票换现金||兑现to cash a cheque )-a_,3x%j  
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清理票款to clear a cheque oaBfq8,;  
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保证兑现to certify a cheque @3S2Xb{ra1  
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填写支票数额to fill up a cheque Z gU;=.
  
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支票上划线to cross a cheque Y9w=[[1  
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开发支票to make out a cheque BS|-E6E<  
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签发支票，开立支票to draw a cheque||to issue a cheque (I~,&aBr  
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透支支票to overdraw a cheque sy@k3wQ  
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背书支票to endorse a cheque MK[spV  
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请付票款||清付票款to pay a cheque||to honour a cheque 2\5@_U^
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支票退票to dishonour a cheque IkZ_N#m  
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拒付支票to refuse a cheque Y3zO7*-@  
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拒付支票to stop payment of a cheque D!sSe|sL^  
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提示要求付款to present for payment }mGD`5[`  
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见票即付持票人payable to bearer  !fV6KkV  
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支付指定人payable to order V$_0VN'+Z  
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已过期||无效out of date||stale %N  


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请给出票人R/D||refer to drawer 9M=K@a  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ? 7EVmF  
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文字与数字不一致words and figures differ [-gKkOT8E  
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支票 ;$E[u)l  
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时间已过account closed |K-lgrA  
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更改处应加盖印章alterations require initials mwCnP8:K  

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时间已过effects not cleared yy1r,dw  
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停止付款payment stopped hNo>)$v!s  
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支票毁损cheque mutilated PI \,`^)y  
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汇款||寄钱to remit||to send money jGhg~-m  
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寄票供取款||支票支付to send a cheque for payment y(  
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寄款人a remitter UjOhaj "h  
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收款人a remittee yaLW(@  
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国外汇票foreign Bill cu?(P;mQi  
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国内汇票inland Bill },aWCvJL  
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跟单汇票documentary bill *F*jA$aY  
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空头汇票accommodation bill :U.)YHY  
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原始汇票original bill y*b.eO  
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改写||换新票据renewed bill r82o[+$u0K  
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即期汇票sight bill||bill on demand +aw>p_\  
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…days after date||…days after date…日后付款 RjGB#AK  
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…months after date||…months after date…月后付款 Dp*$GQ  
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见票后…日付款…days after sight||…days sight I>%S4Z+o  
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见票后…月付款…months after sight||…months sight z34>,0  
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同组票据set of bills ljJz#+H2_  
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单张汇票sola of exchange||sole of exchange W8,tl>(  
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远期汇票usance bill||bill at usance JOdwv4(3V  
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长期汇票long bill i2
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短期汇票short bill MxgLzt Y  
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逾期汇票overdue bill J`r,_)J"2  
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宽限日期days of grace 7V}]C>G  
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电汇telegraphic transfer （T.T） 7!r#(>I6?1  
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邮汇postal order||postal note （Am.）||post office order||money order ut$,?k!M  
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本票promissory note （P/N） i,# k}CNu  
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押汇负责书||押汇保证书letter of hypothecation ym|NT0_0  
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副保||抵押品||付属担保物collateral security <)O>MI' 4  
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担保书trust receipt||letter of indemnity |(V?,^b^ro  
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承兑||认付acceptance 76-jMcGi  
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单张承兑general acceptance BXg!zW%+  
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有条件承兑qualified acceptance EntF@ln!  
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附条件认付conditional acceptance Vb@4(Q  
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部分认付partial acceptance   \q~w<%9Dq