[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。   Gp
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会计报表statement of account  Z|:_c  
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往来帐目account current +wz` _i)!  
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现在往来帐||存款额current accout mU?&\w=v$  
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销货帐account sales 4('0f:9z+  
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共同计算帐项joint account ^;)SFmjg%  
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未决帐项outstanding account UPVO~hB;  
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贷方帐项credit account||creditor account np`gcj#  
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借方帐项debit account||debtor account 2
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应付帐||应付未付帐account payable iJCY /*C}  
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应收帐||应收未收帐account receivable P;L) 1 g  
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新交易||新帐new account c]%;^)  
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未决帐||老帐old account =9DhO7I'  
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现金帐cash account H7z>S G0  
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流水帐running account tAb;/tM3I  
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暂记帐||未定帐suspense account ; d, JN  
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过期帐||延滞帐overdue account||pastdue account \yJZvhUk  

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杂项帐户sundry account Dh\S`nfFq  
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详细帐单||明细表detail account ['51FulDR  
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呆帐bad account _%A/ )  
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会计项目title of account \b_-mnN"  
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会计薄||帐薄account-book VR
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营业报告书||损益计算表account of budiness||business report c^
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借贷细帐||交验帐account rendered 6obQ9L c  
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明细帐account stated Nf=C?`L  
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与…银行开立一户头to open an account with a='IT 5  
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与…银行建立交易to keep account with &FL%H;Kfx  
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继续记帐to keep account er(8}]X8Q  
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与…有交易to have an account with fdd~e52f  
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作成会计帐||有往来帐项to make out an account with |C~Sr#6)7  
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清算||清理债务to make up an account {&u Rd?(  
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清洁帐目||与…停止交易to close ones account with ; qO@A1Hq  
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结帐to close an account ^/G?QR  
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清理未付款to ask an account||to demand an account (:ZPt(1  
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结清差额to balance the account with |p;4dL  
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清算to settle an account||to liquidate an account||to square an account A3xbT\xdg  
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审查帐目||监查帐目to audit an account Z&TD+fT<  
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检查帐目to examine an account TV? ^c?{5  
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转入A的帐户to charge the amount to As account tzZ|S<e6=\  
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以计帐方式付款to pay on account 5Lw{0uLr  
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代理某人||为某人on ones account||on account of one r|M'TA~:  
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为自己计算||独立帐目on ones own account ,d OMW+{  
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由某人收益并负风险on ones account and risk||for ones account and risk wtq,`'B  

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由某人负担for ones account||for account of one $kv@tzO  
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按某人指示||列入某人帐户by order and for account of one h5j<u  
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列入5月份帐目for May account <H!O:Mf_p  
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编入某中帐项下to pass to the account of||to place to the account of s~=g*99H  
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寄出清算书to send in an account||to send in render an account 'bl%Y)
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支票薄cheque book FQ1arUOFW,  
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支票陈票人cheque drawer |g+!
  
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持票人cheque holder 6vF/e#},  
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不记名支票cheque to bearer||bearer cheque 4? v,wq  
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记名支票||认人支票cheque to order 2p+C%"n>  
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到期支票antedated cheque F'rt>YvF
 
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未到期支票postdated cheque Nkx0CG*  
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保付支票certified cheque HZ{n&iJ  
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未获兑现支票，退票returned cheque 8!;$qVt
 
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横线支票crossed cheque IqNpLh| [  
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普通横线general crossing `[OXVs,7"  
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特别横线special crossing '
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空白支票blank cheque xG8`'SNY  
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失效支票，过期支票stale cheque fx]eDA|$e  
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普通支票open cheque E23w *']  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |by@ :@*y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V~[:*WOX  
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支票换现金||兑现to cash a cheque r6MB"4xd  
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清理票款to clear a cheque P5Dk63z]  
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保证兑现to certify a cheque Zi h ?Bm  
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填写支票数额to fill up a cheque !k-` eJ|  
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支票上划线to cross a cheque m8HYWzN  
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开发支票to make out a cheque r0{]5JZt/  
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签发支票，开立支票to draw a cheque||to issue a cheque a:b^!H>#  
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透支支票to overdraw a cheque K}K)`bifw  
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背书支票to endorse a cheque SX_4=^  
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请付票款||清付票款to pay a cheque||to honour a cheque W+hV9  
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支票退票to dishonour a cheque gt@SuX!@{^  
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拒付支票to refuse a cheque Bm}iU~(Z`  
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拒付支票to stop payment of a cheque u *2JUI*  
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提示要求付款to present for payment }N]!0Ka  
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见票即付持票人payable to bearer iaRR5
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支付指定人payable to order HH zEQV Lh  
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已过期||无效out of date||stale wv^b_DR  
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请给出票人R/D||refer to drawer @ef$b?wg  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @woC8X  
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文字与数字不一致words and figures differ ^@"c`  
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支票 @d)LRw.I  
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时间已过account closed Pi){h~B>  
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更改处应加盖印章alterations require initials ~6sE an3p  
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时间已过effects not cleared LzE/g)>  
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停止付款payment stopped 1|/ '"9v  
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支票毁损cheque mutilated ^6qjSfFW}  
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汇款||寄钱to remit||to send money T3rn+BxF7  
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寄票供取款||支票支付to send a cheque for payment X'@f"=v9k  
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寄款人a remitter E*^9|Y[  
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收款人a remittee H!. ZH(asY  
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国外汇票foreign Bill 4oN${7k0  
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国内汇票inland Bill avy=0Jmj  
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跟单汇票documentary bill e{JVXc[D  
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空头汇票accommodation bill ZYDWv/u  
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原始汇票original bill =%L@WVbM  
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改写||换新票据renewed bill |=u96G~N  
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即期汇票sight bill||bill on demand Ysl9f1>%  
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…days after date||…days after date…日后付款 *.3y2m,bZ  
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…months after date||…months after date…月后付款 `1q|F9D  
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见票后…日付款…days after sight||…days sight aH  
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见票后…月付款…months after sight||…months sight ?eVj8 $BQo  
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同组票据set of bills T(gg>_'jh  
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单张汇票sola of exchange||sole of exchange Op90 NZI#K  
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远期汇票usance bill||bill at usance @f%wd2  
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长期汇票long bill !YIb  
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短期汇票short bill OK.-]()!  
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逾期汇票overdue bill -h=c=P  
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宽限日期days of grace -;f+; M  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order ]yw_ n^@  
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本票promissory note （P/N） jzT;,4poy  
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押汇负责书||押汇保证书letter of hypothecation < rv1IJ  
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副保||抵押品||付属担保物collateral security ^GrNfB[Qu  
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担保书trust receipt||letter of indemnity anpJAB:1  
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承兑||认付acceptance }k4`  
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单张承兑general acceptance e=0l<Rj  
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有条件承兑qualified acceptance uPM8GIvZX.  
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附条件认付conditional acceptance )6PJ*;p-  
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部分认付partial acceptance   _%AJmt}