[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。   _XXK1H x  
会计报表statement of account
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往来帐目account current Yp 6;Y7^  
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现在往来帐||存款额current accout H; TmG<S  
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销货帐account sales Sx;zvc  
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共同计算帐项joint account {tOuKnnS  
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未决帐项outstanding account P(
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贷方帐项credit account||creditor account E|
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借方帐项debit account||debtor account a:zx&DwM  
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应付帐||应付未付帐account payable b8b-M]P-=  
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应收帐||应收未收帐account receivable FT|*~_@  
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新交易||新帐new account te6[^_k  
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未决帐||老帐old account `t6lnO  
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现金帐cash account UBqK$2 #  
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流水帐running account N23s{S t  
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暂记帐||未定帐suspense account hJ}G5pX  
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过期帐||延滞帐overdue account||pastdue account OW-+23)sj  
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杂项帐户sundry account BbU&e z8P  
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详细帐单||明细表detail account kBONP^xI  
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呆帐bad account M}n
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会计项目title of account yjSN;3t71  
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会计薄||帐薄account-book JBwTmOvQ  
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营业报告书||损益计算表account of budiness||business report N!m%~},s//  
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借贷细帐||交验帐account rendered lyi}q"Kn*;  
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明细帐account stated I#Bz UF  
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与…银行开立一户头to open an account with asF-mf;D  
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与…银行建立交易to keep account with 3Yf$WE8#l  
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继续记帐to keep account FjydEV
 
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与…有交易to have an account with yjr@v!o  
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作成会计帐||有往来帐项to make out an account with 9s!/yiP5  
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清算||清理债务to make up an account <2Q@^  
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清洁帐目||与…停止交易to close ones account with '-vyQ^  
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结帐to close an account br;G5^j3?  
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清理未付款to ask an account||to demand an account HZm i?  
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结清差额to balance the account with [1*/lt|+p  
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清算to settle an account||to liquidate an account||to square an account r83~o/T@  
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审查帐目||监查帐目to audit an account V.#8-?z  
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检查帐目to examine an account 4I*Mc%dD  
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转入A的帐户to charge the amount to As account <<6w9wNon  
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以计帐方式付款to pay on account YZl%JX  
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代理某人||为某人on ones account||on account of one _|ib@Xbin  
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为自己计算||独立帐目on ones own account $0}bi:7  
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由某人收益并负风险on ones account and risk||for ones account and risk #&83;uys  
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由某人负担for ones account||for account of one <UJJ],)^1A  
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按某人指示||列入某人帐户by order and for account of one )V3(nZY  
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列入5月份帐目for May account jHH   
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编入某中帐项下to pass to the account of||to place to the account of JjLyV`DJ  
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寄出清算书to send in an account||to send in render an account yM:~{;HLF  
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支票薄cheque book xg,]M/J  
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支票陈票人cheque drawer ef}E.Bl  
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持票人cheque holder S"TMsi  

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不记名支票cheque to bearer||bearer cheque ?h)3S7  
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记名支票||认人支票cheque to order `3y!XET  
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到期支票antedated cheque R #3Q$   
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未到期支票postdated cheque y|;8:b32  
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保付支票certified cheque O<dZA=Oez  
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未获兑现支票，退票returned cheque < [S1_2b.t  
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横线支票crossed cheque 1R2o6`_  
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普通横线general crossing QypiF*fSU  
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特别横线special crossing =tS[&6/  
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空白支票blank cheque Q"OV>klk  
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失效支票，过期支票stale cheque xxLgC;>[  
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普通支票open cheque Ez /\bE  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount l&6U|q`
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %A)-m 69  
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支票换现金||兑现to cash a cheque T6 h;Y  
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清理票款to clear a cheque +A8=R%&b)[  
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保证兑现to certify a cheque gd oJ4b  
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填写支票数额to fill up a cheque v!<PDw2'  
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支票上划线to cross a cheque =cf{f]N
 
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开发支票to make out a cheque ,U6*kvHS6  
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签发支票，开立支票to draw a cheque||to issue a cheque gB(9vhj$  
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透支支票to overdraw a cheque zc6Ho  
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背书支票to endorse a cheque ixOEdQ  
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请付票款||清付票款to pay a cheque||to honour a cheque 0Vf)Rw1%I  
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支票退票to dishonour a cheque /VRUz++K  
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拒付支票to refuse a cheque OZ
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拒付支票to stop payment of a cheque fk+1#7{  
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提示要求付款to present for payment ]}'^`  
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见票即付持票人payable to bearer uii7b7[w  
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支付指定人payable to order l$M$o(  
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已过期||无效out of date||stale @\ }sb]  
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请给出票人R/D||refer to drawer RYt6=R+f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =Ci13< KQ  
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文字与数字不一致words and figures differ j$+gq*I&E  
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支票 P
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时间已过account closed [g+y_@9s  
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更改处应加盖印章alterations require initials AQe!Sqg'  
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时间已过effects not cleared V/+Jc(N  
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停止付款payment stopped tn{8u7  
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支票毁损cheque mutilated fe';b[q)#  
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汇款||寄钱to remit||to send money T/5"}P`  
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寄票供取款||支票支付to send a cheque for payment xg} ug[  
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寄款人a remitter 5%P[^}  
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收款人a remittee KmL$M  
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国外汇票foreign Bill :+:6_x  
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国内汇票inland Bill o%`npi1y  
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跟单汇票documentary bill ?/'}JS(Sm  
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空头汇票accommodation bill \QT9HAdd@  
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原始汇票original bill +j [`,5oS  
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改写||换新票据renewed bill (ua q<Cvg  
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即期汇票sight bill||bill on demand w^{!U  
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…days after date||…days after date…日后付款 I60DUuF  
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…months after date||…months after date…月后付款 ntGq" o  
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见票后…日付款…days after sight||…days sight wqy^8N[K]  
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见票后…月付款…months after sight||…months sight ;S JF%@x  
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同组票据set of bills >]&X ^V%Q#  
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单张汇票sola of exchange||sole of exchange U<Jt50O  
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远期汇票usance bill||bill at usance `,Orf ZMb  
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长期汇票long bill mqFq_UX/T  
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短期汇票short bill mhz
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逾期汇票overdue bill E5UcZ
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宽限日期days of grace &ao(!/im  
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电汇telegraphic transfer （T.T） HI!4  
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邮汇postal order||postal note （Am.）||post office order||money order T~k)uQ  
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本票promissory note （P/N） MYdx .NZT  
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押汇负责书||押汇保证书letter of hypothecation A';QuWdT  
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副保||抵押品||付属担保物collateral security o""~jc~  
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担保书trust receipt||letter of indemnity h$fe -G#  
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承兑||认付acceptance yV]xRaRr2  
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单张承兑general acceptance &u8z5pls8  
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有条件承兑qualified acceptance :.&{Z"  
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附条件认付conditional acceptance pP.'wSj  
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部分认付partial acceptance   $>w/
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