[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。   -Cs( 3[  
会计报表statement of account mol,
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往来帐目account current !0W(f.A{K  
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现在往来帐||存款额current accout E`o_R=%  
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销货帐account sales ,VS\mG/}s  
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共同计算帐项joint account I=kqkuW  
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未决帐项outstanding account x4I!f)8Q
 
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贷方帐项credit account||creditor account EHwb?{  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable v6 U!(x  
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应收帐||应收未收帐account receivable A;;#]]48  
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新交易||新帐new account tx5bmF;b)  
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未决帐||老帐old account }ppApJT  
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现金帐cash account nk|(cyt)  
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流水帐running account r ~{nlLO}  
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暂记帐||未定帐suspense account &E]) sJ0  
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过期帐||延滞帐overdue account||pastdue account rPB Ju0D"  
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杂项帐户sundry account 0") _%  
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详细帐单||明细表detail account Ue9d0#9  
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呆帐bad account GNW$:=0u  
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会计项目title of account D Z~036  
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会计薄||帐薄account-book F4=X(P_6  
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营业报告书||损益计算表account of budiness||business report 6Lq8#{/]u  
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借贷细帐||交验帐account rendered [Qr_0O  
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明细帐account stated fhk(<KZvJ  
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与…银行开立一户头to open an account with *r4FOA%P  
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与…银行建立交易to keep account with r{~b4~kAf5  
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继续记帐to keep account <&+0  
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与…有交易to have an account with *"jlsI  
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作成会计帐||有往来帐项to make out an account with 2*W|s7cc  
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清算||清理债务to make up an account n1x3q/~  
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清洁帐目||与…停止交易to close ones account with ZRGe$HaU  
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结帐to close an account D=f$-rn  
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清理未付款to ask an account||to demand an account U[pR`u
 
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结清差额to balance the account with WK#c* rsij  
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清算to settle an account||to liquidate an account||to square an account qus%?B{b}  
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审查帐目||监查帐目to audit an account 9+Wf*:
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检查帐目to examine an account M^n^wz  
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转入A的帐户to charge the amount to As account M>*xbBl  
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以计帐方式付款to pay on account sZ"(#g;3<  
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代理某人||为某人on ones account||on account of one `Gg,oCQg  
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为自己计算||独立帐目on ones own account 4^^=^c  
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由某人收益并负风险on ones account and risk||for ones account and risk SO`b +B  
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由某人负担for ones account||for account of one i@=(Y~tD`  
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按某人指示||列入某人帐户by order and for account of one &'m&'wDt:  
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列入5月份帐目for May account Bl+PJ 0  
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编入某中帐项下to pass to the account of||to place to the account of 7Y 4!  
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寄出清算书to send in an account||to send in render an account cZ,}1?!  
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支票薄cheque book :>3?|Z"Aj  
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支票陈票人cheque drawer N3\vd_D (  
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持票人cheque holder /kqa|=-`q  
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不记名支票cheque to bearer||bearer cheque l-8rCaq&J  
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记名支票||认人支票cheque to order tPFj[Y~Iy  
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到期支票antedated cheque xC 4L`\  
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未到期支票postdated cheque SL`nt  
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保付支票certified cheque #l!nBY~  
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未获兑现支票，退票returned cheque G BM8:IG \  
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横线支票crossed cheque M[QQi2:&  
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普通横线general crossing ur[^/lxx0  
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特别横线special crossing &W{v(@  
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空白支票blank cheque #tA/)Jvi  
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失效支票，过期支票stale cheque rl]K:8*  
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普通支票open cheque &_74h);2I:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n/S+0uT  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges LL==2KNUo  
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支票换现金||兑现to cash a cheque }b/P\1#z  
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清理票款to clear a cheque PbsxjP  
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保证兑现to certify a cheque m"QDc[^Ge  
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填写支票数额to fill up a cheque E;[Uhh|78!  
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支票上划线to cross a cheque dCeLW  
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开发支票to make out a cheque w 5?D]u  

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签发支票，开立支票to draw a cheque||to issue a cheque [c;#>UQMf  
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透支支票to overdraw a cheque N$
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背书支票to endorse a cheque lRb>W31"  
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请付票款||清付票款to pay a cheque||to honour a cheque g5lb3`a3  
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支票退票to dishonour a cheque ft$R F  
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拒付支票to refuse a cheque X-(4/T+v  
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拒付支票to stop payment of a cheque 8-B7_GoJ+B  
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提示要求付款to present for payment ir/uHN@  
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见票即付持票人payable to bearer
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支付指定人payable to order *LU/3H|}  
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已过期||无效out of date||stale UZ2_FP  
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请给出票人R/D||refer to drawer o_BTo5]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~x\uZ^:  
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文字与数字不一致words and figures differ $Dj8 a\L  
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支票 :5,~CtF5 `  
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时间已过account closed N68$b#9Ry  
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更改处应加盖印章alterations require initials fq6Obh=A#  
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时间已过effects not cleared BX0lk  
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停止付款payment stopped I"88O4\@  
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支票毁损cheque mutilated ZyUcL_  
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汇款||寄钱to remit||to send money z}!g2
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寄票供取款||支票支付to send a cheque for payment ~DInd-<5  
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寄款人a remitter mZR3Hl$  
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收款人a remittee *vD.\e~  
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国外汇票foreign Bill {JgY-#R?{(  
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国内汇票inland Bill xQu|D>kv87  
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跟单汇票documentary bill .T'@P7Hdx  
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空头汇票accommodation bill p'K`K\X  
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原始汇票original bill .G O0xn
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改写||换新票据renewed bill 1r;zA<<%R  
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即期汇票sight bill||bill on demand >pv.,cj  
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…days after date||…days after date…日后付款 ;g|Vt}a&4  
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…months after date||…months after date…月后付款 YWFE*wQ!  
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见票后…日付款…days after sight||…days sight ETp?RWXX  
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见票后…月付款…months after sight||…months sight 6_j |@  
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同组票据set of bills $YSXE :  
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单张汇票sola of exchange||sole of exchange cLtVj2Wb  
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远期汇票usance bill||bill at usance 7~7L5PRW  
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长期汇票long bill +9_Y0<C  
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短期汇票short bill =X$ieXq|  
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逾期汇票overdue bill  W2vL<  
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宽限日期days of grace t-\+t<;
 
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电汇telegraphic transfer （T.T） l1+l@r\  
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邮汇postal order||postal note （Am.）||post office order||money order m^A2 8X7  
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本票promissory note （P/N） yaUtDC.|  
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押汇负责书||押汇保证书letter of hypothecation l]*RiK2AC  
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副保||抵押品||付属担保物collateral security @v-
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担保书trust receipt||letter of indemnity DX_mrG  
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承兑||认付acceptance h]4xS?6O  
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单张承兑general acceptance (J:+'u  
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有条件承兑qualified acceptance M8},RR@{  
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附条件认付conditional acceptance ~D52b1f  
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部分认付partial acceptance   @6 he
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