[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@6jOZ  
会计报表statement of account D<U 9m3  
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往来帐目account current c,y|c`T 2  
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现在往来帐||存款额current accout E6Q]A~  
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销货帐account sales $Y6I_U  
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共同计算帐项joint account 'K@-Z]  
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未决帐项outstanding account \dRzS@l  
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贷方帐项credit account||creditor account 8|O=/m^]  
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借方帐项debit account||debtor account LA-_3UJx  
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应付帐||应付未付帐account payable }A]BpSEP  
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应收帐||应收未收帐account receivable 0rD#s{?  
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新交易||新帐new account Sp:l;SGd  
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未决帐||老帐old account eNRs&^  
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现金帐cash account B'-I{~'/  
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流水帐running account .NJ|p=fy  
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暂记帐||未定帐suspense account m9$a"$c  
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过期帐||延滞帐overdue account||pastdue account $X\va
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杂项帐户sundry account %_MEfuL  
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详细帐单||明细表detail account =E(#YCx  
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呆帐bad account h}Rx_d  
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会计项目title of account xzsdG?P  
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会计薄||帐薄account-book 6)qp*P$L  
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营业报告书||损益计算表account of budiness||business report !R'g59g  
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借贷细帐||交验帐account rendered z.36;yT/  
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明细帐account stated e(?]SU|  
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与…银行开立一户头to open an account with ),(V6@Z?  
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与…银行建立交易to keep account with q_V0+
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继续记帐to keep account B07v^!Z>  
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与…有交易to have an account with !cSq+eD  
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作成会计帐||有往来帐项to make out an account with ]
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清算||清理债务to make up an account ? *>]")[>  
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清洁帐目||与…停止交易to close ones account with ;G\8jP'   
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结帐to close an account 2ZcKK8X;7  
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清理未付款to ask an account||to demand an account 
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结清差额to balance the account with HpZ1xT  
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清算to settle an account||to liquidate an account||to square an account 8N&+7FK  
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审查帐目||监查帐目to audit an account GZI`jS"lU  
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检查帐目to examine an account LUB${0BrA  
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转入A的帐户to charge the amount to As account L:XC  
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以计帐方式付款to pay on account [ ol9|sdu  
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代理某人||为某人on ones account||on account of one Pj}66.  
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为自己计算||独立帐目on ones own account pe^u
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由某人收益并负风险on ones account and risk||for ones account and risk ^R:cd8+?%  
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由某人负担for ones account||for account of one }Y;K~J  
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按某人指示||列入某人帐户by order and for account of one 4$P0:  
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列入5月份帐目for May account ?Y@N`S  
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编入某中帐项下to pass to the account of||to place to the account of Z]B~{!W1  
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寄出清算书to send in an account||to send in render an account *s:(j
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支票薄cheque book = >_\fNy  
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支票陈票人cheque drawer  iKT[=c  
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持票人cheque holder 4rLL[??  
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不记名支票cheque to bearer||bearer cheque i%0ur }p  
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记名支票||认人支票cheque to order 5fd]v<  
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到期支票antedated cheque OWg(#pZk  
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未到期支票postdated cheque %`1q-,>v  
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保付支票certified cheque hvsWs.;L'  
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未获兑现支票，退票returned cheque 9 a!$z!.  
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横线支票crossed cheque JR@`2YP-  
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普通横线general crossing S.-TOE  
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特别横线special crossing |EX(8y  
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空白支票blank cheque `ZyI!"  
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失效支票，过期支票stale cheque 7q?, ?  
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普通支票open cheque 1\ o59
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount K*K,}W&}
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +
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支票换现金||兑现to cash a cheque N} G[7Rp8l  
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清理票款to clear a cheque &Cr:6W@A  
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保证兑现to certify a cheque #A1%gIw<v2  
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填写支票数额to fill up a cheque c}lb%^;)E  
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支票上划线to cross a cheque I0D(F i  
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开发支票to make out a cheque cLpYW7vZ[  
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签发支票，开立支票to draw a cheque||to issue a cheque ]#)()6)2v  
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透支支票to overdraw a cheque !"?#6-,Xn  
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背书支票to endorse a cheque + [iQLM?zo  
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请付票款||清付票款to pay a cheque||to honour a cheque >K_(J/&p  
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支票退票to dishonour a cheque x[FJgI'r  
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拒付支票to refuse a cheque I:R[;TB?y  
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拒付支票to stop payment of a cheque }^ApJS(FQ  
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提示要求付款to present for payment so,t  
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见票即付持票人payable to bearer 7x"
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支付指定人payable to order \\iQEy<i  
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已过期||无效out of date||stale O*hDbM2QQw  
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请给出票人R/D||refer to drawer Z+*9#!?J  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,82S=N5V!  
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文字与数字不一致words and figures differ 3atBX5  
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支票 $.Qkb@ }  
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时间已过account closed !O\82d1P  
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更改处应加盖印章alterations require initials \Z?9{J  
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时间已过effects not cleared 0CZ:Bo[3  
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停止付款payment stopped qEyyT[:  
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支票毁损cheque mutilated RFi S@.7  
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汇款||寄钱to remit||to send money NG=@ -eu  
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寄票供取款||支票支付to send a cheque for payment ny]?I
  
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寄款人a remitter h}>"j%I  
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收款人a remittee '50OgF'  
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国外汇票foreign Bill )~G
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国内汇票inland Bill +=>,Pto<  
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跟单汇票documentary bill eln)BW#  
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空头汇票accommodation bill tl[Uw[  
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原始汇票original bill FDv<\2+ c  
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改写||换新票据renewed bill l94b^W}1)W  
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即期汇票sight bill||bill on demand I~[F|d>  
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…days after date||…days after date…日后付款 }V'}E\\  
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…months after date||…months after date…月后付款 ):P?  

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见票后…日付款…days after sight||…days sight .nO\kgoK  
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见票后…月付款…months after sight||…months sight fPU`/6  
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同组票据set of bills W4t;{b  
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单张汇票sola of exchange||sole of exchange <'}YyU=  
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远期汇票usance bill||bill at usance s'3 s^Dd  
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长期汇票long bill '"`IC\N^  
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短期汇票short bill "x%Htq@  
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逾期汇票overdue bill '-wj9OU  
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宽限日期days of grace N>Xo_-QCY  
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电汇telegraphic transfer （T.T） I
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邮汇postal order||postal note （Am.）||post office order||money order 57aXQ8u{  
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本票promissory note （P/N） +\x,HsUc"  
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押汇负责书||押汇保证书letter of hypothecation C,wL0Yj[  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity B`YTl~4  
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承兑||认付acceptance -] LY,M  
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单张承兑general acceptance iMAfJ-oN  
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有条件承兑qualified acceptance vhe>)h*B  
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附条件认付conditional acceptance l#m#c6;=  
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部分认付partial acceptance   :C7_Jp*Qv