[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。   U;LX"'}  
会计报表statement of account }B&+KO)  
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往来帐目account current nT=XWM  
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现在往来帐||存款额current accout 
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销货帐account sales lFa?l\jLXZ  
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共同计算帐项joint account 7towjwr  
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未决帐项outstanding account ko6[Ej:TBo  
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贷方帐项credit account||creditor account p$a+?5'Q  
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借方帐项debit account||debtor account LrdX^_,nt  
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应付帐||应付未付帐account payable g:Fo7*i  
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应收帐||应收未收帐account receivable iwI}  
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新交易||新帐new account X)S4vqf}  
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未决帐||老帐old account &;%,Axc  
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现金帐cash account `Wp y6o  
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流水帐running account jV(b?r)eT{  
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暂记帐||未定帐suspense account |j}%"wOh  
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过期帐||延滞帐overdue account||pastdue account o(g}eP,g}  
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杂项帐户sundry account 2E@g#:3  
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详细帐单||明细表detail account EgTj   
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呆帐bad account sDjbvC 0  
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会计项目title of account ~Q+J1S]Fs  
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会计薄||帐薄account-book .`/6[Z p

 
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营业报告书||损益计算表account of budiness||business report y@Ak_]{b  
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借贷细帐||交验帐account rendered (`&E
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明细帐account stated <O4W!UVg  
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与…银行开立一户头to open an account with zUz j F  
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与…银行建立交易to keep account with !Er)|YP  
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继续记帐to keep account b}Wm-]|+  
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与…有交易to have an account with aa/_:V@$~  
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作成会计帐||有往来帐项to make out an account with b2UqN]{  
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清算||清理债务to make up an account xs$.EY:k  
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清洁帐目||与…停止交易to close ones account with Z >J3DH  
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结帐to close an account i#(+Kxr]>  
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清理未付款to ask an account||to demand an account K8/I+#j  
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结清差额to balance the account with i?|b:lcV  
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清算to settle an account||to liquidate an account||to square an account ky@DH(^>  
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审查帐目||监查帐目to audit an account -ei+r#  
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检查帐目to examine an account e4Xo(EY &  
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转入A的帐户to charge the amount to As account `bcCj~j  
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以计帐方式付款to pay on account Nj`Mi
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代理某人||为某人on ones account||on account of one Df=zrs["  
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为自己计算||独立帐目on ones own account {iq)[ )n  
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由某人收益并负风险on ones account and risk||for ones account and risk `zMR?F`  
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由某人负担for ones account||for account of one i0*6o3h  
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按某人指示||列入某人帐户by order and for account of one ]|)M /U *  
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列入5月份帐目for May account * AjJf)o  
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编入某中帐项下to pass to the account of||to place to the account of XyE%<]  
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寄出清算书to send in an account||to send in render an account 3M<T}>  
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支票薄cheque book  h@"u==0  
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支票陈票人cheque drawer QX&1BKqWn  
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持票人cheque holder u&s>UkR  
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不记名支票cheque to bearer||bearer cheque IL2OVLX  
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记名支票||认人支票cheque to order -McDNM
 
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到期支票antedated cheque qD/X
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未到期支票postdated cheque ?g\SF}2  
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保付支票certified cheque 5EqC.g.  
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未获兑现支票，退票returned cheque L=9w 3VXS  
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横线支票crossed cheque AECaX4h+_  
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普通横线general crossing f<T"# G$5  
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特别横线special crossing RU' WHk  
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空白支票blank cheque u(`,7 o "  
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失效支票，过期支票stale cheque w[
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普通支票open cheque pzPm(M1^X  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Gpauy=4f  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -X6[qLq  
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支票换现金||兑现to cash a cheque ?5>Ep:{+/  
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清理票款to clear a cheque ,/qS1W(  
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保证兑现to certify a cheque @\=%M^bx  
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填写支票数额to fill up a cheque !/6`<eQ `  
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支票上划线to cross a cheque RK*ZlD<  
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开发支票to make out a cheque >|Hd*pg))  
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签发支票，开立支票to draw a cheque||to issue a cheque u_C/Y[ik  
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透支支票to overdraw a cheque PLi[T4u  
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背书支票to endorse a cheque /A U& X  
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请付票款||清付票款to pay a cheque||to honour a cheque 2Mc}>UI?eO  
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支票退票to dishonour a cheque 1k5o?'3&  
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拒付支票to refuse a cheque a'LM6A8~x  
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拒付支票to stop payment of a cheque %)7HBj(*J  
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提示要求付款to present for payment c=U1/=R5  
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见票即付持票人payable to bearer WXqrx*?*+  
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支付指定人payable to order }MKm>N  
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已过期||无效out of date||stale k T$yHB #  
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请给出票人R/D||refer to drawer s2t'jIB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R v61*F4  
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文字与数字不一致words and figures differ !br0s(|  
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支票 Fx']kn9  
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时间已过account closed Ic4>kKh  
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更改处应加盖印章alterations require initials 45l/)=@@B  
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时间已过effects not cleared JFVal#  
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停止付款payment stopped 7-81,ADv(  
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支票毁损cheque mutilated Hk %m`|Z  
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汇款||寄钱to remit||to send money \3w=')({  
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寄票供取款||支票支付to send a cheque for payment }~$zdgMT  
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寄款人a remitter t5n$sF  
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收款人a remittee 5'gV_U  
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国外汇票foreign Bill [_ESR/&N  
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国内汇票inland Bill he;;p="!*  
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跟单汇票documentary bill fQq '_q5  
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空头汇票accommodation bill %{g<{\@4(;  
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原始汇票original bill V9f$zjpw  
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改写||换新票据renewed bill IG
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即期汇票sight bill||bill on demand =B_v
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…days after date||…days after date…日后付款 $TS4YaJ%  
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…months after date||…months after date…月后付款 &OD)e@Tc  
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见票后…日付款…days after sight||…days sight G$&SlJZEk  
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见票后…月付款…months after sight||…months sight P 0v&*y3Y  
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同组票据set of bills [h20y  
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单张汇票sola of exchange||sole of exchange ew8f7S[  
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远期汇票usance bill||bill at usance X;/~d>@  
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长期汇票long bill H|&[,&M>  
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短期汇票short bill AdV&w: ^yf  
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逾期汇票overdue bill Q@zD'G>  
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宽限日期days of grace hJ[Z~PC\T0  
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电汇telegraphic transfer （T.T） ^i>Tm9vM  
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邮汇postal order||postal note （Am.）||post office order||money order xx[XwN;  
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本票promissory note （P/N） X.^S@3[  
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押汇负责书||押汇保证书letter of hypothecation wQ!C9Gp3e  
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副保||抵押品||付属担保物collateral security tCZ3n  
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担保书trust receipt||letter of indemnity <:(pnw*L  
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承兑||认付acceptance b8Bf,&:ys  
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单张承兑general acceptance >ucVrLm,X  
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有条件承兑qualified acceptance }q8|t3  
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附条件认付conditional acceptance `;X~$uS  
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部分认付partial acceptance   Q:nBx[%