[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。   j3/6hE
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会计报表statement of account >(.|oT\Tb  
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往来帐目account current ;R#RdUFH  
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现在往来帐||存款额current accout 7 g+T  
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销货帐account sales S\A0gOL^  
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共同计算帐项joint account ]3f[v:JQ  
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未决帐项outstanding account pFNU~y'Kf  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account $9Bzq_!  
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应付帐||应付未付帐account payable u_9c>  
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应收帐||应收未收帐account receivable l$9k:#\FD  
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新交易||新帐new account uE9,N$\L_  
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未决帐||老帐old account >(igVaZ>  
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现金帐cash account wW\@^5  
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流水帐running account
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暂记帐||未定帐suspense account p$1 'e,G  
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过期帐||延滞帐overdue account||pastdue account OH2IO  
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杂项帐户sundry account {q8|/{;  

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详细帐单||明细表detail account /Ls|'2J<$  
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呆帐bad account CS~onf<xz  
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会计项目title of account T]&?^QGAZ  
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会计薄||帐薄account-book ' abEY  
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营业报告书||损益计算表account of budiness||business report C;JW\J~W  
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借贷细帐||交验帐account rendered fG>3g S6&  
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明细帐account stated UwS7B~  
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与…银行开立一户头to open an account with =L#&`s@)_  
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与…银行建立交易to keep account with :B5*?x  
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继续记帐to keep account xOShO"4Z   
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与…有交易to have an account with l@GJcCufE  
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作成会计帐||有往来帐项to make out an account with GP4!t~"1  
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清算||清理债务to make up an account s&V sK#  
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清洁帐目||与…停止交易to close ones account with ELnUpmv\  
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结帐to close an account e6_8f*o|s  
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清理未付款to ask an account||to demand an account l9|K,YVW  
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结清差额to balance the account with O6?{@l  
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清算to settle an account||to liquidate an account||to square an account a_S`$(7k  
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审查帐目||监查帐目to audit an account ^cP Vnl  
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检查帐目to examine an account 5>%^"f  
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转入A的帐户to charge the amount to As account }a!|n4|`  
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以计帐方式付款to pay on account _I;hM  
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代理某人||为某人on ones account||on account of one Ih5Y7<8b~  
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为自己计算||独立帐目on ones own account 3,G|oR{D  
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由某人收益并负风险on ones account and risk||for ones account and risk 1WqCezI  
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由某人负担for ones account||for account of one t1iz5%`p}  
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按某人指示||列入某人帐户by order and for account of one q7aqbkwz}  
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列入5月份帐目for May account y'2w*?  
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编入某中帐项下to pass to the account of||to place to the account of z"7?I$NQ  
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寄出清算书to send in an account||to send in render an account emJZ+:%  
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支票薄cheque book 9({ 9r[U  
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支票陈票人cheque drawer +7WpJ;C4  
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持票人cheque holder En-=z`j G  
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不记名支票cheque to bearer||bearer cheque T^d<vH  
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记名支票||认人支票cheque to order ; 1?L  
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到期支票antedated cheque *pS3xit~  
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未到期支票postdated cheque .{;RJ:O  
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保付支票certified cheque s&WE'  
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未获兑现支票，退票returned cheque hQzT =0  
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横线支票crossed cheque bS|h~B]rd  
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普通横线general crossing 4rCw#mVtB  
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特别横线special crossing \dB z-H'@  
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空白支票blank cheque FhEfW7]0,  
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失效支票，过期支票stale cheque gZz5P
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普通支票open cheque zP!j {y4w  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |t58n{V.O  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Jd|E 4h~(  
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支票换现金||兑现to cash a cheque 6I5LZ^/G9  
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清理票款to clear a cheque 9$R}GK  
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保证兑现to certify a cheque lxLEYDGFS  
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填写支票数额to fill up a cheque AHP;N6Y6  
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支票上划线to cross a cheque ZlL]AD@  
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开发支票to make out a cheque _GL:4  
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签发支票，开立支票to draw a cheque||to issue a cheque GUvEOD=p  
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透支支票to overdraw a cheque =?1B|hdo  
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背书支票to endorse a cheque Cfst)[j  
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请付票款||清付票款to pay a cheque||to honour a cheque @VKN6yHH  
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支票退票to dishonour a cheque &jE@i#  
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拒付支票to refuse a cheque a~Y`N73/c  
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拒付支票to stop payment of a cheque WKONK;U+7  
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提示要求付款to present for payment \) g?mj^  
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见票即付持票人payable to bearer u:%Ln_S  
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支付指定人payable to order -~`)V`@  
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已过期||无效out of date||stale \vqqs  
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请给出票人R/D||refer to drawer . MH;u3U  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t`E e/L%  
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文字与数字不一致words and figures differ V ^hR%*i'  
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支票 #,Cz+k*4  
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时间已过account closed WSOz^]  
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时间已过effects not cleared ;={3H_{3  
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停止付款payment stopped R0YWe  
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支票毁损cheque mutilated % !Ih=DZ  
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汇款||寄钱to remit||to send money N."x@mV  
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寄票供取款||支票支付to send a cheque for payment 1h?QEZ,6a  
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寄款人a remitter ew<_2Xy"<  
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收款人a remittee @;}vK=6L  
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国外汇票foreign Bill 
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国内汇票inland Bill 7MQh,J!"  
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跟单汇票documentary bill Y=t ?"E  
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空头汇票accommodation bill O_L>We@3E  
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原始汇票original bill Po*!eD  
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改写||换新票据renewed bill 88l1g,`**  
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即期汇票sight bill||bill on demand HuR774f[  
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…days after date||…days after date…日后付款 L7R!,  
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…months after date||…months after date…月后付款 ,&y_^-|d  
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见票后…日付款…days after sight||…days sight yzZzaYv "/  
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见票后…月付款…months after sight||…months sight R+z'6&/ =I  
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同组票据set of bills 'T$Cw\F&  
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单张汇票sola of exchange||sole of exchange 4>OS2b`.;  
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远期汇票usance bill||bill at usance vxOnv8(  
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长期汇票long bill /q}(KJX  
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短期汇票short bill `\|t
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逾期汇票overdue bill  + K`.ck  
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宽限日期days of grace -agB ]j  
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电汇telegraphic transfer （T.T） o .w/?  
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邮汇postal order||postal note （Am.）||post office order||money order {&XTa`C  
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本票promissory note （P/N） Lq ;~6  
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押汇负责书||押汇保证书letter of hypothecation QlV(D<  
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副保||抵押品||付属担保物collateral security @*~yVV!5  
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担保书trust receipt||letter of indemnity xb%Q[V_m  
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承兑||认付acceptance H! 5Ka#B  
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单张承兑general acceptance a%BC{XX  
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有条件承兑qualified acceptance [%R?^*]  
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附条件认付conditional acceptance <*z'sUh+}  
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部分认付partial acceptance   =WI3#<vDG