[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。   3Gl]g/  
会计报表statement of account gyQ 9Z}  
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往来帐目account current &8AS=v  
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现在往来帐||存款额current accout 4D8yb|o  
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销货帐account sales J8v:a`bX&  
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共同计算帐项joint account ^1,Eo2yN  
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未决帐项outstanding account q AVfbcb  

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贷方帐项credit account||creditor account l6B^sc*@  
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借方帐项debit account||debtor account  mz VuQ  
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应付帐||应付未付帐account payable @j\?h$A/  
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应收帐||应收未收帐account receivable 9 QCpXy  
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新交易||新帐new account Y\g90
  
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未决帐||老帐old account :YJ7J4  
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现金帐cash account n#^?X  
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流水帐running account kk/+Vx~  

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暂记帐||未定帐suspense account bDZKQ&  
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过期帐||延滞帐overdue account||pastdue account X6Nm!od'  
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杂项帐户sundry account @!&Jgg53G  
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详细帐单||明细表detail account fNAo$O4cm  
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呆帐bad account *< $c =  
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会计项目title of account ^EC)~HP@C  
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会计薄||帐薄account-book T1Gp$l  
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营业报告书||损益计算表account of budiness||business report h V|v6 _  
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借贷细帐||交验帐account rendered RjR&D?dc  
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明细帐account stated >%uAQiU  
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与…银行开立一户头to open an account with `G=ztL!gq  
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与…银行建立交易to keep account with @9}),hl`  
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继续记帐to keep account NLcO{   
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与…有交易to have an account with Hv8SYQ|  
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作成会计帐||有往来帐项to make out an account with L# `l Q"`K  
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清算||清理债务to make up an account Vk MinE  
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清洁帐目||与…停止交易to close ones account with L*zbike  
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结帐to close an account rPRrx-A  
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清理未付款to ask an account||to demand an account mND XzT&  
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结清差额to balance the account with k4S} #!  
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清算to settle an account||to liquidate an account||to square an account . _1jk  
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审查帐目||监查帐目to audit an account %4j&H!y-w;  
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检查帐目to examine an account 1s Br.+p  
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转入A的帐户to charge the amount to As account . 3GnZR,L  
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以计帐方式付款to pay on account O~.U:45t  
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代理某人||为某人on ones account||on account of one +W6Hva.  
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为自己计算||独立帐目on ones own account "LOnDa7E^  
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由某人收益并负风险on ones account and risk||for ones account and risk UV4u.7y  
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由某人负担for ones account||for account of one _().t5<  
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按某人指示||列入某人帐户by order and for account of one Y&s2C%jT  
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列入5月份帐目for May account &eIGF1ws  
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编入某中帐项下to pass to the account of||to place to the account of @;m$ua*|:  
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寄出清算书to send in an account||to send in render an account {7X#4o0  
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支票薄cheque book =Ey`M#t;  
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支票陈票人cheque drawer t}Ss=0dJO  
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持票人cheque holder (;}tf~~r  
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不记名支票cheque to bearer||bearer cheque h
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记名支票||认人支票cheque to order w(BH247`  
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到期支票antedated cheque 5h8o4  
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未到期支票postdated cheque gi]ZG  
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保付支票certified cheque X \f[  
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未获兑现支票，退票returned cheque Ftv8@l  
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横线支票crossed cheque Bux'hc  
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普通横线general crossing ^bUxLa[.  
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特别横线special crossing ,P6=~q3k  
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空白支票blank cheque `cr(wdvI  
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失效支票，过期支票stale cheque 7@~tVxB;  
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普通支票open cheque 5j^NV&/_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount z.)p P'CJo  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~ 3T,&?r  
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支票换现金||兑现to cash a cheque UQT'6* !  
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清理票款to clear a cheque >V;,#5F_  
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保证兑现to certify a cheque \ijMw  
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填写支票数额to fill up a cheque Jb(Y,LO^  
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支票上划线to cross a cheque Jl Z0n;  
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开发支票to make out a cheque U/w.M_S  
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签发支票，开立支票to draw a cheque||to issue a cheque Vk}49O<K/  
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透支支票to overdraw a cheque e!x6bR9EZ  
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背书支票to endorse a cheque s#-eN)1R  
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请付票款||清付票款to pay a cheque||to honour a cheque ;;&F1@3tBa  
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支票退票to dishonour a cheque 6rDfQ`f\p  
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拒付支票to refuse a cheque ;j}y
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拒付支票to stop payment of a cheque F9Z@x)  
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提示要求付款to present for payment Plo,XU  
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见票即付持票人payable to bearer \L]|-f(4  
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支付指定人payable to order = nxKttmU0  
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已过期||无效out of date||stale !-tz4vjw  
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请给出票人R/D||refer to drawer Z[L5 ;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Faac]5u:*  
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文字与数字不一致words and figures differ 4<v;1   
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支票 - r#K#v3  
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时间已过account closed $k0H9_  
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更改处应加盖印章alterations require initials Dkw7]9Qm  
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时间已过effects not cleared A WJWtUa  
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停止付款payment stopped m
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支票毁损cheque mutilated TQ'E5^  
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汇款||寄钱to remit||to send money _l&ucA
 
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寄票供取款||支票支付to send a cheque for payment Sb"2Im>  
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寄款人a remitter .Q\\dESn"  
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收款人a remittee _z"o1`{w  
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国外汇票foreign Bill Lb~\Yn'z  
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国内汇票inland Bill a%J/0'(d  
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跟单汇票documentary bill y T:!%\F9  
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空头汇票accommodation bill ?5~!i9pY  
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原始汇票original bill h48 bb.p2  
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改写||换新票据renewed bill Q p+lJAY  
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即期汇票sight bill||bill on demand az bUc4M  
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…days after date||…days after date…日后付款 ]h8/M7k  
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…months after date||…months after date…月后付款  `~E<Sf<M  
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见票后…日付款…days after sight||…days sight v>k b^38  
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见票后…月付款…months after sight||…months sight )$F6  
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同组票据set of bills -faw:  
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单张汇票sola of exchange||sole of exchange 2w7@u/OC'  
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远期汇票usance bill||bill at usance |nfH-JytV  
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长期汇票long bill 'F6#l"~/  
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短期汇票short bill rl41#6  
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逾期汇票overdue bill roL]v\tr  
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宽限日期days of grace Z#[>N,P  
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电汇telegraphic transfer （T.T） w7Pe  
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邮汇postal order||postal note （Am.）||post office order||money order FBE @pd  
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本票promissory note （P/N） JO]`LF]  
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押汇负责书||押汇保证书letter of hypothecation 6Lav.x\W  
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副保||抵押品||付属担保物collateral security ?%_]rr9  
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担保书trust receipt||letter of indemnity Y!Usce  
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承兑||认付acceptance K[`4vsE  
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单张承兑general acceptance qQ2  
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有条件承兑qualified acceptance KzxW?Ji$S  
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附条件认付conditional acceptance PxdJOtI"  
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部分认付partial acceptance   P\Pc/[ Z7