[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。   ]|H]9mys98  
会计报表statement of account 
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往来帐目account current dY/|/eOt<K  
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现在往来帐||存款额current accout J
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销货帐account sales V
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共同计算帐项joint account F]dmc,Q  
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未决帐项outstanding account 3j[w -Lfp  
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贷方帐项credit account||creditor account 8u7K$Q
 
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借方帐项debit account||debtor account ?=pZmvQg  
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应付帐||应付未付帐account payable RE(=! 8lGR  
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应收帐||应收未收帐account receivable ebl)6C  
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新交易||新帐new account $Hl+iF4j<  
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未决帐||老帐old account 76u/WC>B  
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现金帐cash account priT7!  
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流水帐running account J;Z>fAE7  
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暂记帐||未定帐suspense account XeIUdg4>R  
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过期帐||延滞帐overdue account||pastdue account S$kuhK>W!  
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杂项帐户sundry account r%m7YwXo  
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详细帐单||明细表detail account /v;)H#;  
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呆帐bad account hB GGs  
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会计项目title of account VM V]TPks>  
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会计薄||帐薄account-book "jQe\  
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营业报告书||损益计算表account of budiness||business report l SV
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借贷细帐||交验帐account rendered C +?@iMh  
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明细帐account stated \gI:`>- x  
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与…银行开立一户头to open an account with FskJyB [  
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与…银行建立交易to keep account with HT,kx
 
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继续记帐to keep account L]}RSE2  
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与…有交易to have an account with Ualq>J5-m-  
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作成会计帐||有往来帐项to make out an account with > v!c\  
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清算||清理债务to make up an account :%b2;&A[  
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清洁帐目||与…停止交易to close ones account with ?6YUb
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结帐to close an account \;:@=9`  
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清理未付款to ask an account||to demand an account o`8+#+@f7  
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结清差额to balance the account with '-]BSU  
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清算to settle an account||to liquidate an account||to square an account ,Ho. 
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审查帐目||监查帐目to audit an account 9PGR#!!F$  
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检查帐目to examine an account ;q&D,4r]  
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转入A的帐户to charge the amount to As account 2-c0/?_4  
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以计帐方式付款to pay on account |j}F$*SE[  
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代理某人||为某人on ones account||on account of one %e<dV\x?T  
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为自己计算||独立帐目on ones own account /P"\+Qp  
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由某人收益并负风险on ones account and risk||for ones account and risk [=F |^KL  
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由某人负担for ones account||for account of one *>$)#?t  
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按某人指示||列入某人帐户by order and for account of one }Y ];ccT  
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列入5月份帐目for May account {1DYXKe
 
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编入某中帐项下to pass to the account of||to place to the account of F/>Pvq]  
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寄出清算书to send in an account||to send in render an account Bic { H  
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支票薄cheque book r$
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持票人cheque holder JW'acD  
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记名支票||认人支票cheque to order z5
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到期支票antedated cheque )1 j2  
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未到期支票postdated cheque BmXGk  
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保付支票certified cheque o
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未获兑现支票，退票returned cheque %WN2 xCSf  
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横线支票crossed cheque 1tpD|  
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普通横线general crossing 5-^twXC&  
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特别横线special crossing 'VEpVo/  
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空白支票blank cheque UI;{3Bn  
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失效支票，过期支票stale cheque I r~X#$Upc  
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普通支票open cheque O]lfs>>x  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount qE{S'XyM,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =C|^C  
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支票换现金||兑现to cash a cheque ez{&Y>n  
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清理票款to clear a cheque BL67sva;  
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保证兑现to certify a cheque wn`budH?c8  
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填写支票数额to fill up a cheque Kl?1)u3^4  
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支票上划线to cross a cheque nj mE>2  
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开发支票to make out a cheque V EzIWNV  
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签发支票，开立支票to draw a cheque||to issue a cheque s/V[tEC*z  
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透支支票to overdraw a cheque F/8y p<_r  
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背书支票to endorse a cheque ',f[y:v;  
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请付票款||清付票款to pay a cheque||to honour a cheque /1*\*<cs  
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支票退票to dishonour a cheque xQQ6D  
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拒付支票to refuse a cheque \ CYu;  
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拒付支票to stop payment of a cheque ]l`DR4 =  
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提示要求付款to present for payment NJ.kT uk  
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见票即付持票人payable to bearer ws=y*7$y  
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支付指定人payable to order .$Y[>9  
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已过期||无效out of date||stale rS=6d6@  
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请给出票人R/D||refer to drawer YPN|qn(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _b+3;Dy  
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文字与数字不一致words and figures differ !$j'F?2>  
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时间已过account closed 44!bwXz8  
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更改处应加盖印章alterations require initials oC[$PPqX#  
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时间已过effects not cleared lE4.O  
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停止付款payment stopped nM@
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支票毁损cheque mutilated y:xZ(RgfF  
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汇款||寄钱to remit||to send money Ok9XC <Xu  
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寄票供取款||支票支付to send a cheque for payment geua8;  
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寄款人a remitter k\A8Z[  
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收款人a remittee JW (.,Ztm  
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国外汇票foreign Bill u[})|x*N  
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国内汇票inland Bill Tmqtj  
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跟单汇票documentary bill M#UW#+*g!  
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空头汇票accommodation bill V
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原始汇票original bill #3leMZ6  
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改写||换新票据renewed bill ?Mtd3F^o?  
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即期汇票sight bill||bill on demand akoK4!z  
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…days after date||…days after date…日后付款 07`hQn)Gc  
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…months after date||…months after date…月后付款 @m[q0G}  
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见票后…日付款…days after sight||…days sight ~.;+uH<i  
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见票后…月付款…months after sight||…months sight )RG@D\t,  
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同组票据set of bills fyaiRn9/  
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单张汇票sola of exchange||sole of exchange dY[ XNP  
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远期汇票usance bill||bill at usance YW9r'{(D(I  
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长期汇票long bill F<H[-k*t/  
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短期汇票short bill 5yBaxw`  
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逾期汇票overdue bill 4u0\|e@a  
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宽限日期days of grace Zfwhg4G~  
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电汇telegraphic transfer （T.T） LelCjC{`1  
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邮汇postal order||postal note （Am.）||post office order||money order n@1;5)&k~  
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本票promissory note （P/N） ;zq3>
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押汇负责书||押汇保证书letter of hypothecation xbUL./uj  
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副保||抵押品||付属担保物collateral security ^v2-"mX<  
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担保书trust receipt||letter of indemnity g<b (q|  
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承兑||认付acceptance @$:T]N3m  
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单张承兑general acceptance 322)r$!"  
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有条件承兑qualified acceptance .
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附条件认付conditional acceptance sLHUQ(S!  
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部分认付partial acceptance   QXaE2}}P