[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。   _bW#* Y5  
会计报表statement of account ugOcK Gf  

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往来帐目account current +YXyfTa  
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现在往来帐||存款额current accout /1Ndir^c  
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销货帐account sales sOv:/'
 
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共同计算帐项joint account G3m+E ;o1  
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未决帐项outstanding account ^C_ ;uz  
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贷方帐项credit account||creditor account p v%`aQ]o{  
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借方帐项debit account||debtor account "cj6i{x,~w  
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应付帐||应付未付帐account payable gM&XVhQJ\  
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应收帐||应收未收帐account receivable
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新交易||新帐new account )T&ZiHIJ3  
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未决帐||老帐old account {S,
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现金帐cash account Cj' XL}  
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流水帐running account Ku$:.  
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暂记帐||未定帐suspense account yI$KBx/]n  
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过期帐||延滞帐overdue account||pastdue account m9Xauk$
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杂项帐户sundry account ]?c9;U  
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详细帐单||明细表detail account 7fE U5@  
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呆帐bad account
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会计项目title of account ? R!Pf: t  
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会计薄||帐薄account-book $&Lw 2 c0  
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营业报告书||损益计算表account of budiness||business report 4LXC;gZ  
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借贷细帐||交验帐account rendered PjE%_M<  
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明细帐account stated <IBWA0A=8a  
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与…银行开立一户头to open an account with s{uSU1lQn  
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与…银行建立交易to keep account with OE/r0C<&  
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继续记帐to keep account M~U>"kX  
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与…有交易to have an account with t=IM"ZgfL  
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作成会计帐||有往来帐项to make out an account with xf3;:soC  
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清算||清理债务to make up an account =>*9"k%m  
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清洁帐目||与…停止交易to close ones account with !JQ'~#jKN  
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结帐to close an account >mMmc!u>G  
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清理未付款to ask an account||to demand an account j34lPo `  
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结清差额to balance the account with LIh71Vg/cc  
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清算to settle an account||to liquidate an account||to square an account s x)x7  
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审查帐目||监查帐目to audit an account *40Z}1ng  
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检查帐目to examine an account wV"C ,*V  
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转入A的帐户to charge the amount to As account *h~(LH"tN  
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以计帐方式付款to pay on account e:(~=9}Li  
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代理某人||为某人on ones account||on account of one o[>p  
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为自己计算||独立帐目on ones own account  DZ&AwF  
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由某人收益并负风险on ones account and risk||for ones account and risk } bEu+bZ  
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由某人负担for ones account||for account of one -u%'u~s  
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按某人指示||列入某人帐户by order and for account of one QLAyX*%B  
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列入5月份帐目for May account s`"ALn8m  
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编入某中帐项下to pass to the account of||to place to the account of ]<\; -i)  
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寄出清算书to send in an account||to send in render an account b{Kw.?85  
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支票薄cheque book Y4dTv<=K@i  
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支票陈票人cheque drawer =.Q|gZ   
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持票人cheque holder :}18G}B  
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不记名支票cheque to bearer||bearer cheque @Q atgYu  
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记名支票||认人支票cheque to order 6'6@VB  
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到期支票antedated cheque \$h LhYz-  
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未到期支票postdated cheque 9{bzxM  
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保付支票certified cheque >9g`9hB  
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未获兑现支票，退票returned cheque <z|?C  
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横线支票crossed cheque $
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普通横线general crossing `B6{y9J6  
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特别横线special crossing l1N{ujM  
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空白支票blank cheque ! o4xI?  
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失效支票，过期支票stale cheque
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普通支票open cheque p^YE"2 -  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0m`7|80#P  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9$Mi/eLG2N  
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支票换现金||兑现to cash a cheque 9'toj%XQ  
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清理票款to clear a cheque p!aeL}g`  
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保证兑现to certify a cheque P>@`hZ9 o  
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填写支票数额to fill up a cheque )1fQhdO}x  
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支票上划线to cross a cheque oLr"8R\d>t  
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开发支票to make out a cheque U[A*A^$c}  
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签发支票，开立支票to draw a cheque||to issue a cheque [QZ~~(R  
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透支支票to overdraw a cheque ]R4 )FH|><  
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背书支票to endorse a cheque 9wq%Fnt  
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请付票款||清付票款to pay a cheque||to honour a cheque j&Hn`G  
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支票退票to dishonour a cheque O h"^  
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拒付支票to refuse a cheque .d "+M{I  
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拒付支票to stop payment of a cheque KvD$`"L/CT  
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提示要求付款to present for payment 5{g9Wh[  
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见票即付持票人payable to bearer A$F;fCV*  
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支付指定人payable to order _Y|kX2l S@  
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已过期||无效out of date||stale ,xz^k/.  
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请给出票人R/D||refer to drawer 1!`768  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds l1)pr{A  
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文字与数字不一致words and figures differ GzXP  
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支票 !5OMAWNU@  
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时间已过account closed m[{&xF|_  
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更改处应加盖印章alterations require initials |<|,RI?  
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时间已过effects not cleared DiQkT R  
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停止付款payment stopped ba9<(0`  
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支票毁损cheque mutilated .XKvk(9  
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汇款||寄钱to remit||to send money =P;;&j3Z  
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寄票供取款||支票支付to send a cheque for payment '+I 2$xE  
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寄款人a remitter v~2XGm  
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收款人a remittee A Wh*<H  
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国外汇票foreign Bill ]AC!R{H  
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国内汇票inland Bill r{!"%03H_  
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跟单汇票documentary bill g.Caapy  
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空头汇票accommodation bill 9 /Ai(  
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原始汇票original bill K]pKe"M  
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改写||换新票据renewed bill ,4>WLJDo  
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即期汇票sight bill||bill on demand kJvy<(iG  
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…days after date||…days after date…日后付款 61+pryW%g  
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…months after date||…months after date…月后付款 ycl> git]  
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见票后…日付款…days after sight||…days sight /_:T\`5uO  
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见票后…月付款…months after sight||…months sight  {+/ .5  
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同组票据set of bills ! =\DC,-CB  
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单张汇票sola of exchange||sole of exchange qlz9&w  
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远期汇票usance bill||bill at usance ~}7$uW0ol  
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长期汇票long bill B8cB Qv  
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短期汇票short bill I=4Xv<F  
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逾期汇票overdue bill [l8V<*x%S9  
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宽限日期days of grace .%x"t>]  
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电汇telegraphic transfer （T.T） )K>Eniou  
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邮汇postal order||postal note （Am.）||post office order||money order 3W7;f!  
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本票promissory note （P/N） NLcO{   
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押汇负责书||押汇保证书letter of hypothecation 2-vJv+-
 
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副保||抵押品||付属担保物collateral security L# `l Q"`K  
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担保书trust receipt||letter of indemnity |A ;o0pL  
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承兑||认付acceptance dO>k5!ge|:  
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单张承兑general acceptance a{<p'_  
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有条件承兑qualified acceptance =?=)s  
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附条件认付conditional acceptance Ihdu1]~R{  
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部分认付partial acceptance   U{73Xax