[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。   =29IHL 3  
会计报表statement of account ?%h$deJ  
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往来帐目account current D2?H"PH  
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现在往来帐||存款额current accout pA6KiY&  
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销货帐account sales &ASR2J  
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共同计算帐项joint account MLu!8dgI  

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未决帐项outstanding account (Jk&U8y  
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贷方帐项credit account||creditor account ]>t~Bcnm  

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借方帐项debit account||debtor account STp9Gh-  
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应付帐||应付未付帐account payable Nmj)TOEPW  
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应收帐||应收未收帐account receivable jYHnJ}<  
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新交易||新帐new account *siX:?l  
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未决帐||老帐old account eV[{c %wN:  
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现金帐cash account )`DVPudiy  
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流水帐running account S6<o?X9,
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暂记帐||未定帐suspense account (S~kyU!)0  
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过期帐||延滞帐overdue account||pastdue account DYf QlA  
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杂项帐户sundry account Kh]es,$D  
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详细帐单||明细表detail account ;_,jy7lf  
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呆帐bad account WLUgiW(0$  
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会计项目title of account o?baiOkH  
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会计薄||帐薄account-book u$\.aWol  
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营业报告书||损益计算表account of budiness||business report 'V&g"Pb  
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借贷细帐||交验帐account rendered ( JbRhcg  
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明细帐account stated 7!M;
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与…银行开立一户头to open an account with i+`8$uz  
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与…银行建立交易to keep account with AF:_&gF  
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继续记帐to keep account rCo}^M4Pb  
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与…有交易to have an account with !
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作成会计帐||有往来帐项to make out an account with tar/no  
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清算||清理债务to make up an account gYt=_+-  
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清洁帐目||与…停止交易to close ones account with 
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结帐to close an account O C;~ H{  
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清理未付款to ask an account||to demand an account z&9ljQ iF  
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结清差额to balance the account with !}}
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清算to settle an account||to liquidate an account||to square an account 8}BM`@MG  
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审查帐目||监查帐目to audit an account ;QVTb3Th  
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检查帐目to examine an account A#`$#CO  
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转入A的帐户to charge the amount to As account OeGLMDw  
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以计帐方式付款to pay on account InL_JobE8r  
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代理某人||为某人on ones account||on account of one GsO(\hR6^  
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为自己计算||独立帐目on ones own account %O!xrA{  
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由某人收益并负风险on ones account and risk||for ones account and risk h}tC+_"D  
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由某人负担for ones account||for account of one >tkz%;6  
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按某人指示||列入某人帐户by order and for account of one E>/~:  
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列入5月份帐目for May account @+nCNXK  
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编入某中帐项下to pass to the account of||to place to the account of V^!^wLLi
 
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寄出清算书to send in an account||to send in render an account FjizPg/|!  
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支票薄cheque book M/lC&F(  
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支票陈票人cheque drawer /kw;q{>?o  
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持票人cheque holder m<k6oev$  
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不记名支票cheque to bearer||bearer cheque HCkfw+gaV  
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记名支票||认人支票cheque to order Qv'x+GVW]  
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到期支票antedated cheque lIx./Nf  
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未到期支票postdated cheque 5D<ZtsXE  
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保付支票certified cheque $%M]2_W(
 
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未获兑现支票，退票returned cheque SsZSR.tD  
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横线支票crossed cheque dS <*DP  
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普通横线general crossing H[OgnnM  
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特别横线special crossing >mR8@kob<  
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空白支票blank cheque *TI?t D  
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失效支票，过期支票stale cheque fn5-Tnsq*  
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普通支票open cheque >}O}~$o  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount SZ$WC8AX  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]cmX f
 
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支票换现金||兑现to cash a cheque ]PoWL;E'  
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清理票款to clear a cheque !3mt<i]a"  
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保证兑现to certify a cheque w( XZSE  
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填写支票数额to fill up a cheque :N$-SV  
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支票上划线to cross a cheque dpNER
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开发支票to make out a cheque 2@GizT*mA  
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签发支票，开立支票to draw a cheque||to issue a cheque b7Zo~Z  
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透支支票to overdraw a cheque h3k>WNT7  
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背书支票to endorse a cheque g""GQeR  
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请付票款||清付票款to pay a cheque||to honour a cheque _"yA1D0d_  
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支票退票to dishonour a cheque Y`bTf@EP>  
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拒付支票to refuse a cheque HRDpFMA/~  
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拒付支票to stop payment of a cheque X4!7/&  
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提示要求付款to present for payment c!4F0(n4  
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见票即付持票人payable to bearer \{lv~I  
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支付指定人payable to order ;J5z  
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已过期||无效out of date||stale x 6`!  
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请给出票人R/D||refer to drawer N"ga-u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds e /JQ #A  
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文字与数字不一致words and figures differ 2ndn8_l  
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支票 aKbmj  
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时间已过account closed !.]JiT'o  
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更改处应加盖印章alterations require initials g\JJkXjD#  
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时间已过effects not cleared @!#e\tx  
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停止付款payment stopped Z'JS @dV  
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支票毁损cheque mutilated }vd*eexA  
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汇款||寄钱to remit||to send money <>cS@V5j  
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寄票供取款||支票支付to send a cheque for payment *v>ZE6CL  
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寄款人a remitter #o.e (C  
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收款人a remittee Hcq.Lq;2:  
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国外汇票foreign Bill n_8[bkbi  
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国内汇票inland Bill -Mt
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跟单汇票documentary bill u2V-V#jS  
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空头汇票accommodation bill (B7G'h.?  
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原始汇票original bill 5jdZC(q5a  
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改写||换新票据renewed bill 0&.CAHb}  
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即期汇票sight bill||bill on demand G1"iu89d  
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…days after date||…days after date…日后付款 f0Q6sVZHa  
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…months after date||…months after date…月后付款 %B3~t>  
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见票后…日付款…days after sight||…days sight Hh<H~s [  
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见票后…月付款…months after sight||…months sight <3YZ0f f>  
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同组票据set of bills 4DXbeQs:  
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单张汇票sola of exchange||sole of exchange -!\3;/  
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远期汇票usance bill||bill at usance QbU5FPiN  
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长期汇票long bill f49kf**  
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短期汇票short bill WxdQ^#AE  
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逾期汇票overdue bill 4"@<bKx  
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宽限日期days of grace a|ftl&uk  
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电汇telegraphic transfer （T.T） wNONh`b  
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邮汇postal order||postal note （Am.）||post office order||money order FU|brSt  
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本票promissory note （P/N） OhF55,[  
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押汇负责书||押汇保证书letter of hypothecation VA/2$5Wu  
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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 1-RY5R}VR  
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承兑||认付acceptance U}2@  
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单张承兑general acceptance  /SvhOi  
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有条件承兑qualified acceptance LUbhTc  
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附条件认付conditional acceptance  t]c<HDCK  
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部分认付partial acceptance   *i#2>=)