[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。   GUSEbIz):  
会计报表statement of account Dn~c  
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往来帐目account current b@`h]]~:  
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现在往来帐||存款额current accout ebfT%_N  
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销货帐account sales 4MUN1/DId`  
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共同计算帐项joint account kn%i#Fz  
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未决帐项outstanding account 17la/7l<  
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贷方帐项credit account||creditor account Sq:,6bcG  
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借方帐项debit account||debtor account  4M*Z1  
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应付帐||应付未付帐account payable aGBUFCCa  
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应收帐||应收未收帐account receivable O#MaZ.=  
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新交易||新帐new account cXw8#M
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未决帐||老帐old account &8\6%C
 
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现金帐cash account C&HN#Q_  
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流水帐running account +?)R
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暂记帐||未定帐suspense account i"#pk"@`  
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过期帐||延滞帐overdue account||pastdue account +I3j2u8L  
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杂项帐户sundry account s+t[{i4|  

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详细帐单||明细表detail account \NTVg6>qN  

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呆帐bad account
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会计项目title of account J@A^k1 B  
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会计薄||帐薄account-book )>tT""yEl  
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营业报告书||损益计算表account of budiness||business report &D91b
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借贷细帐||交验帐account rendered iD.p KG  
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明细帐account stated `(r0+Qx  
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与…银行开立一户头to open an account with [HhaBy9  
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与…银行建立交易to keep account with (coaGQ@d  
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继续记帐to keep account m=TZfa^ r  
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与…有交易to have an account with IOa@dUh7a,  
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作成会计帐||有往来帐项to make out an account with tkmzOc H  
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清算||清理债务to make up an account b'I@TLE')  

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清洁帐目||与…停止交易to close ones account with TEla?N  
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结帐to close an account Ce~Pms]  
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清理未付款to ask an account||to demand an account Q3'P<"u  
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结清差额to balance the account with d6ifJ  
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清算to settle an account||to liquidate an account||to square an account %.w
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审查帐目||监查帐目to audit an account A8k$.E  
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检查帐目to examine an account 2Ima15^+F  
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转入A的帐户to charge the amount to As account Bc`L]<  
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以计帐方式付款to pay on account 'Hgk $Im+  
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代理某人||为某人on ones account||on account of one b&]z^_m)  
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为自己计算||独立帐目on ones own account  z@~mu  
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由某人收益并负风险on ones account and risk||for ones account and risk /7ShE-.5#  
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由某人负担for ones account||for account of one ?kRx;S+  
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按某人指示||列入某人帐户by order and for account of one YRv}w3yQ  
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列入5月份帐目for May account ^)'D eP/  
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编入某中帐项下to pass to the account of||to place to the account of 9JeT1\VvHY  
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寄出清算书to send in an account||to send in render an account b(adM3MP  
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支票薄cheque book twt 's,dO  
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支票陈票人cheque drawer -zZb]8\E  
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持票人cheque holder ^* CKx  
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不记名支票cheque to bearer||bearer cheque .3>q3sS  
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记名支票||认人支票cheque to order aU#r`D@0  
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到期支票antedated cheque &#9HV  
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未到期支票postdated cheque p77=~s   
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保付支票certified cheque Gsy90  
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未获兑现支票，退票returned cheque @mcP-  
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横线支票crossed cheque =A_{U(>  
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普通横线general crossing 20M]gw]  
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特别横线special crossing GwG(?_I"  
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空白支票blank cheque 1
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失效支票，过期支票stale cheque &hWYw+yH\  
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普通支票open cheque %.:]4jhk  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount //#]CsFiP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges rWp+kV[Ec>  
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支票换现金||兑现to cash a cheque ~b
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清理票款to clear a cheque "ZG2olOqLI  
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保证兑现to certify a cheque >UV=k :Q  
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填写支票数额to fill up a cheque ho6,&Bp8  
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支票上划线to cross a cheque 02po;  
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开发支票to make out a cheque r6e!";w:U  
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签发支票，开立支票to draw a cheque||to issue a cheque }ct*<zj[~u  
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透支支票to overdraw a cheque X+//$J  
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背书支票to endorse a cheque Ap`D{u/  
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请付票款||清付票款to pay a cheque||to honour a cheque 6hqqZ  
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支票退票to dishonour a cheque N{fYO4O  
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拒付支票to refuse a cheque Nv\<>gA:  
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拒付支票to stop payment of a cheque #pX+~{  
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提示要求付款to present for payment )"y
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见票即付持票人payable to bearer l,1.6  
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支付指定人payable to order IR*:i{  
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已过期||无效out of date||stale h3kBNBI )  
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请给出票人R/D||refer to drawer .s<
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &8 4Izs/[  
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文字与数字不一致words and figures differ FI(M 1iJ  
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支票 Voc&T+A m  
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时间已过account closed @?"t&h  
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更改处应加盖印章alterations require initials ecy41y'~:  
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时间已过effects not cleared _a,XL<9I  
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停止付款payment stopped 4i o02qd 4  
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支票毁损cheque mutilated LlG~aGhel  
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汇款||寄钱to remit||to send money lb('=]3 }H  
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寄票供取款||支票支付to send a cheque for payment emI]'{_G  
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寄款人a remitter RycO8z*p  
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收款人a remittee h&6x.ps@  
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国外汇票foreign Bill ico(4KSk  
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国内汇票inland Bill AcF;5h  
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跟单汇票documentary bill U)p P^:|  
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空头汇票accommodation bill -j9R%+YW<  
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原始汇票original bill [J+K4o8L<A  
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改写||换新票据renewed bill 7j&l2Z  
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即期汇票sight bill||bill on demand RS/%uxS?  
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…days after date||…days after date…日后付款 ^dYLB.'=  
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…months after date||…months after date…月后付款 i\rI j0+  
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见票后…日付款…days after sight||…days sight 4!6g[[|&J  
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见票后…月付款…months after sight||…months sight D
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同组票据set of bills n*iaNaU"'  
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单张汇票sola of exchange||sole of exchange 
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远期汇票usance bill||bill at usance w6Tb<ja  
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长期汇票long bill ;{Z 2i%   
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短期汇票short bill NK#Dq&W+&  
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逾期汇票overdue bill <6L$:vT_  
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宽限日期days of grace ~Nc]`95  
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电汇telegraphic transfer （T.T） :f/ p5c  
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邮汇postal order||postal note （Am.）||post office order||money order Gh{k~/B  
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本票promissory note （P/N） &_90E  
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押汇负责书||押汇保证书letter of hypothecation .cZ&~ N  
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副保||抵押品||付属担保物collateral security  +.lO8  
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担保书trust receipt||letter of indemnity "!Qhk3*  
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承兑||认付acceptance J<`RlDI  
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单张承兑general acceptance %MjPQ  
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有条件承兑qualified acceptance
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附条件认付conditional acceptance Qs?+vk?*h  
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部分认付partial acceptance   AQiP2`?