[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。   0Hx'C^m72  
会计报表statement of account
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往来帐目account current $j\jT  
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现在往来帐||存款额current accout wL}X~Xa3i  
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销货帐account sales jUDE)~h  
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共同计算帐项joint account O-box?  
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未决帐项outstanding account
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贷方帐项credit account||creditor account K92M9=>  
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借方帐项debit account||debtor account t~.^92]s|  
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应付帐||应付未付帐account payable 2/Ye<.#  
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应收帐||应收未收帐account receivable :9(w~bB9$  
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新交易||新帐new account 6z
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未决帐||老帐old account `6LVXDR  
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现金帐cash account 1F+nWc2b  
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流水帐running account :5jorVu  
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暂记帐||未定帐suspense account 2uMSeSx$  
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过期帐||延滞帐overdue account||pastdue account fSGaUBiq}  
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杂项帐户sundry account $. sTb  
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详细帐单||明细表detail account RhE|0N=  
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呆帐bad account '[
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会计项目title of account Xj:\B] v]  
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营业报告书||损益计算表account of budiness||business report g=Nde2d?  
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借贷细帐||交验帐account rendered 7}tXF  
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明细帐account stated ,~NJ}4wP  
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与…银行开立一户头to open an account with tpP68)<ns  

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与…银行建立交易to keep account with 6h\ ; U5  
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继续记帐to keep account |(9l_e|  
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与…有交易to have an account with "}<baz  
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作成会计帐||有往来帐项to make out an account with vGp`P  
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清算||清理债务to make up an account '8|joj>G=  
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清洁帐目||与…停止交易to close ones account with RP6hw|  
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结帐to close an account ,*;g+[Bhpl  
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清理未付款to ask an account||to demand an account `(@{t:L  
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结清差额to balance the account with /ASpAl[J  
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清算to settle an account||to liquidate an account||to square an account f7 zGz  
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审查帐目||监查帐目to audit an account u:\DqdlU`  
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检查帐目to examine an account |f+fG=a67V  
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转入A的帐户to charge the amount to As account FdMTc(>  
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以计帐方式付款to pay on account R,W w/D  
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代理某人||为某人on ones account||on account of one lf2(h4[1R  
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为自己计算||独立帐目on ones own account s C?-L  
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由某人收益并负风险on ones account and risk||for ones account and risk 6
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由某人负担for ones account||for account of one etH]-S  
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按某人指示||列入某人帐户by order and for account of one -Sj|Y}  
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列入5月份帐目for May account 0uf)6(f  
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编入某中帐项下to pass to the account of||to place to the account of c=~FXV!  
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寄出清算书to send in an account||to send in render an account C(5B/W6  
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支票陈票人cheque drawer "A,-/~cBV  
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持票人cheque holder Kv-4VWh  
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不记名支票cheque to bearer||bearer cheque 0|@*`-:VO  
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记名支票||认人支票cheque to order k\wI^D  
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到期支票antedated cheque or]kXefG3  
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未到期支票postdated cheque %(y0,?*  
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保付支票certified cheque 86N"EuH$  
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未获兑现支票，退票returned cheque U k*HRudt  
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横线支票crossed cheque QvN=<V  
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普通横线general crossing 1JXa/f+  
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特别横线special crossing k9pOY]_Y  
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空白支票blank cheque !9knFt43  
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失效支票，过期支票stale cheque kt*""&R  
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普通支票open cheque u79,+H@ep  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 05cyWg9a  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ub0uxvz  
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支票换现金||兑现to cash a cheque <-1(G1v  
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清理票款to clear a cheque 23AMrDF=N  
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保证兑现to certify a cheque y.l`NTT]<  
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填写支票数额to fill up a cheque eXqS9`zKr  
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支票上划线to cross a cheque =&J7 'nDP  
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开发支票to make out a cheque q-g3!  
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签发支票，开立支票to draw a cheque||to issue a cheque *P#okwp  
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透支支票to overdraw a cheque /=5YHq>  
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背书支票to endorse a cheque dsx'l0q 'i  
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请付票款||清付票款to pay a cheque||to honour a cheque 3=reN6Q  
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支票退票to dishonour a cheque vakAl;  
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拒付支票to refuse a cheque |hp_<F9.  
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拒付支票to stop payment of a cheque 5ayM}u%\~  
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提示要求付款to present for payment /.'tfy$  
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见票即付持票人payable to bearer d+1q[,-  
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支付指定人payable to order 9t.u9C=!F  
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已过期||无效out of date||stale /'V(F* g  
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请给出票人R/D||refer to drawer p[Pa(a,B7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds tevB2'3^  
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文字与数字不一致words and figures differ 1Na*7|  
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支票 P}] xz Vy  
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时间已过account closed 0b)^#+  
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更改处应加盖印章alterations require initials :L~{Q>o  
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时间已过effects not cleared > 3<P^-9L  
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停止付款payment stopped ]}KoW?M
 

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支票毁损cheque mutilated 2~:jg1  
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汇款||寄钱to remit||to send money W
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter G#V}9l
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收款人a remittee 1b4aY> Z  
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国外汇票foreign Bill HPc7Vo(  
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国内汇票inland Bill .C]V==z`[4  
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跟单汇票documentary bill 'qGKS:8  
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空头汇票accommodation bill f1cQ*#2~  
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原始汇票original bill 3t  
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改写||换新票据renewed bill ]X:{y&g(  
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即期汇票sight bill||bill on demand a );>  
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…days after date||…days after date…日后付款 DNsDE
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…months after date||…months after date…月后付款 \3P.GS{l  
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见票后…日付款…days after sight||…days sight 19)fN-0
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见票后…月付款…months after sight||…months sight G~Xh4*#J  
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同组票据set of bills O.7Q*^_  
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单张汇票sola of exchange||sole of exchange ] =A=VH&  
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远期汇票usance bill||bill at usance A1xY8?#?~c  
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长期汇票long bill *u Ynu|UQH  
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短期汇票short bill <UJgl{-  
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逾期汇票overdue bill ZoJ:4uo N`  
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宽限日期days of grace EK:!.Fl  
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电汇telegraphic transfer （T.T） "rz|sbj  
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邮汇postal order||postal note （Am.）||post office order||money order ARYqX\-e  
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本票promissory note （P/N） Y7R"~IA$  
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押汇负责书||押汇保证书letter of hypothecation u/FnA-L4  
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副保||抵押品||付属担保物collateral security gO-C[j/  
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担保书trust receipt||letter of indemnity  }9fH`C/m  
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承兑||认付acceptance U6qv8*~
  
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单张承兑general acceptance 'pOtd7Vr  
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有条件承兑qualified acceptance Sv.z9@S  
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附条件认付conditional acceptance WlP #L`  
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部分认付partial acceptance   Ky`rf}cI>