[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。   }/MmuPp  
会计报表statement of account bL/DjsZ@  
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往来帐目account current =:'\wx X  
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现在往来帐||存款额current accout -`UOqjb]3  
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销货帐account sales ;.=]Ar}  
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共同计算帐项joint account m"!Q5[  
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未决帐项outstanding account l2ie\4dK@  
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贷方帐项credit account||creditor account t
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借方帐项debit account||debtor account 6sG5n7E-A  
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应付帐||应付未付帐account payable WtO@Kf:3GH  
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应收帐||应收未收帐account receivable H!'4A&  
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新交易||新帐new account ubRhJ~XB  
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未决帐||老帐old account 31
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现金帐cash account AN3oh1xe:  
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流水帐running account TU':Rt  
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暂记帐||未定帐suspense account cQ'x]u_  
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过期帐||延滞帐overdue account||pastdue account ~f"3Wa*\B  
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杂项帐户sundry account EIfqRRTA  
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详细帐单||明细表detail account #!E`%' s]  
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呆帐bad account mln4Vl(l2M  
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会计项目title of account q*5L" ,  
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会计薄||帐薄account-book ."gq[0_YS  
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营业报告书||损益计算表account of budiness||business report dQ~GE}[  
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借贷细帐||交验帐account rendered $MGKGWx@E  
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明细帐account stated :3XvHL0rx  
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与…银行开立一户头to open an account with yz!L:1DG  
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与…银行建立交易to keep account with tu"-]^  
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继续记帐to keep account &bf M`h'  
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与…有交易to have an account with 8+dsTX` |S  
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作成会计帐||有往来帐项to make out an account with Pv,PS.,-  
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清算||清理债务to make up an account xzOvc<u  
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清洁帐目||与…停止交易to close ones account with ,r~^<m  
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结帐to close an account &&52ji<3
 
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清理未付款to ask an account||to demand an account o6|- :u5_/  
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结清差额to balance the account with D4(73  
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清算to settle an account||to liquidate an account||to square an account a6ryyt 5  
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审查帐目||监查帐目to audit an account ws,?I
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检查帐目to examine an account %rnRy<9  
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转入A的帐户to charge the amount to As account i$3#/*Y7_L  
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以计帐方式付款to pay on account oNl-!W   
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代理某人||为某人on ones account||on account of one &WAU[{4W  
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为自己计算||独立帐目on ones own account qkc,93B3  
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由某人收益并负风险on ones account and risk||for ones account and risk @W(,|xE
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由某人负担for ones account||for account of one F$JA IL{W  
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按某人指示||列入某人帐户by order and for account of one P&5vVA6K7  
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列入5月份帐目for May account P??pWzb6HH  
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编入某中帐项下to pass to the account of||to place to the account of U;.cXU{  
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寄出清算书to send in an account||to send in render an account WwSyw?T  
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支票薄cheque book [ CU8%%7  

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支票陈票人cheque drawer l>HB0o  
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持票人cheque holder =*y{y)B^g  
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不记名支票cheque to bearer||bearer cheque [vdC$9z,  

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记名支票||认人支票cheque to order JvW!w)$pY  
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到期支票antedated cheque Gh'{O/F4*  
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未到期支票postdated cheque U.WMu%  
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保付支票certified cheque U:IeMf-;  
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未获兑现支票，退票returned cheque KR4RIJZ_t  
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横线支票crossed cheque YjG:ECj}  
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普通横线general crossing EmcwX4|  
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特别横线special crossing pM@0>DVi  
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空白支票blank cheque ?DJ,YY9P  
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失效支票，过期支票stale cheque 4T#Z[B[  
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普通支票open cheque UBy:W^\g  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount R:DW>LB  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;;- I<TL  
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支票换现金||兑现to cash a cheque G;pxB,4s5  
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清理票款to clear a cheque ^?tF'l`
 
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保证兑现to certify a cheque 3AD^B\<gB  
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填写支票数额to fill up a cheque j^~WAWbFh  
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支票上划线to cross a cheque vg1p{^N!  
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开发支票to make out a cheque ;dYpdy  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque |nj%G<  
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背书支票to endorse a cheque .yF7{/  
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请付票款||清付票款to pay a cheque||to honour a cheque T;}pMRd%  
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支票退票to dishonour a cheque M(S:&GOU  
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拒付支票to refuse a cheque H6*d#!  
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拒付支票to stop payment of a cheque )fR'1_  
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提示要求付款to present for payment <$HP"f+<S5  
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见票即付持票人payable to bearer ^'C1VQ%  
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支付指定人payable to order j
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已过期||无效out of date||stale !5Kv9P79  
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请给出票人R/D||refer to drawer QkwBw^'_5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X[}5hZcX  
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文字与数字不一致words and figures differ zVYX#- nv  
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支票 }i./,  
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时间已过account closed mHUQtGAVQ  
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更改处应加盖印章alterations require initials hkee,PiiP  
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时间已过effects not cleared lW1Al>dW<  
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停止付款payment stopped pM=@  
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支票毁损cheque mutilated u1xCn\  

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汇款||寄钱to remit||to send money &xo,49`!  
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寄票供取款||支票支付to send a cheque for payment j{U?kW{o  
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寄款人a remitter fwK5p?Xhm  
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收款人a remittee _SC{nZ[  
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国外汇票foreign Bill _o/LFLq  
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国内汇票inland Bill ,c<&)6FU]  
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跟单汇票documentary bill ]-h;gN

  
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空头汇票accommodation bill RC'4%++Nz  
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原始汇票original bill D])&>  
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改写||换新票据renewed bill @oE^(  
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即期汇票sight bill||bill on demand 3-x ;_  
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…days after date||…days after date…日后付款 |H-%F?<{  
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…months after date||…months after date…月后付款 >7g #e,d  
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见票后…日付款…days after sight||…days sight WB)pE'5  
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见票后…月付款…months after sight||…months sight 0O>T{<
 
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同组票据set of bills YV%y KD  
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单张汇票sola of exchange||sole of exchange v']Tusmg  
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远期汇票usance bill||bill at usance c,>y1%V*S{  
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长期汇票long bill &=f] a  
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短期汇票short bill -HwqR Ys  
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逾期汇票overdue bill V36u%zdX5n  
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宽限日期days of grace h ?_@nQ!  
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电汇telegraphic transfer （T.T） zK_Q^M`  
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邮汇postal order||postal note （Am.）||post office order||money order !L[$t~z  
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本票promissory note （P/N） y_``-F&Z  
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押汇负责书||押汇保证书letter of hypothecation `3eQ#,G!  
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副保||抵押品||付属担保物collateral security Ts\PZQ!q  
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担保书trust receipt||letter of indemnity I!"/I8Y  
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承兑||认付acceptance rR4?*90vjj  
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单张承兑general acceptance zh{I;~syh  
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有条件承兑qualified acceptance Z,-J tl  
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附条件认付conditional acceptance ;Kh[6{W  
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部分认付partial acceptance   HJ!!"