[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。   *QJ/DC$  
会计报表statement of account <Do89  
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往来帐目account current
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现在往来帐||存款额current accout qK pU.rP  
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销货帐account sales sh RvwE[  
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共同计算帐项joint account Qy%/+9L  
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未决帐项outstanding account 6 s/O\A  
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贷方帐项credit account||creditor account 0 N(2[s_A  
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借方帐项debit account||debtor account _nt%&f  
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应付帐||应付未付帐account payable c}lgWu~  
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应收帐||应收未收帐account receivable "#()4.9  
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新交易||新帐new account F&\o1g-L  
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未决帐||老帐old account BsAglem  
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现金帐cash account X$aMf&x  
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流水帐running account cGDA0#r  
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暂记帐||未定帐suspense account W^x[maz  
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过期帐||延滞帐overdue account||pastdue account `4o;Lz~  
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杂项帐户sundry account $
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详细帐单||明细表detail account Ai/#C$MY$  
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呆帐bad account m'S- h' a  
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会计项目title of account v4&*iT  
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会计薄||帐薄account-book A_2ppEG  
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营业报告书||损益计算表account of budiness||business report bZ389dSn  
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借贷细帐||交验帐account rendered {U4%aoBd8  
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明细帐account stated ]@'YlPU  
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与…银行开立一户头to open an account with d kXK0k  
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与…银行建立交易to keep account with p1Els/|  
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继续记帐to keep account $
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与…有交易to have an account with +VTMa9d  
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作成会计帐||有往来帐项to make out an account with ?gTY!;$P  
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清算||清理债务to make up an account chxO*G  
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清洁帐目||与…停止交易to close ones account with IAg#YFI  
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结帐to close an account ;Lz96R@}  
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清理未付款to ask an account||to demand an account v\&Wb_;A  
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结清差额to balance the account with 2b2/jzO}J  
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清算to settle an account||to liquidate an account||to square an account yyG:Kl  
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审查帐目||监查帐目to audit an account y1z4qSeM  
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检查帐目to examine an account  qauk,t  
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转入A的帐户to charge the amount to As account xV}-[W5sr'  
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以计帐方式付款to pay on account J1KV?aR  
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代理某人||为某人on ones account||on account of one iW9G0Ay  
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为自己计算||独立帐目on ones own account 3%p^>D\  
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由某人收益并负风险on ones account and risk||for ones account and risk :/A3l=}iV  
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由某人负担for ones account||for account of one krnxM7y  
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按某人指示||列入某人帐户by order and for account of one Xt& rYv  
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列入5月份帐目for May account u?,M`w0'  
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编入某中帐项下to pass to the account of||to place to the account of MROe"Xj  
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寄出清算书to send in an account||to send in render an account }g&A=u_2  
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支票薄cheque book ,sF49CD  
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支票陈票人cheque drawer JiH^N!  
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持票人cheque holder ePLpGT  
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不记名支票cheque to bearer||bearer cheque M it3q  
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记名支票||认人支票cheque to order m!#'4  
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到期支票antedated cheque [8%R*}  
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未到期支票postdated cheque W! jg  
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保付支票certified cheque ag02=}Q'r  
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未获兑现支票，退票returned cheque z*,J0)<Q  
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横线支票crossed cheque BS*Y3$  
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普通横线general crossing }j`#s  
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特别横线special crossing nG4}8  
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空白支票blank cheque WJU[+|J  
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失效支票，过期支票stale cheque 5}Z_A?gy  
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普通支票open cheque D}T+X;u)K  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount M$Or|HT
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges sjj, q?  
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支票换现金||兑现to cash a cheque ZTzh[2u*  
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清理票款to clear a cheque IA~wmOF  
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保证兑现to certify a cheque =bh.V@*  
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填写支票数额to fill up a cheque wS;hC&~2  
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支票上划线to cross a cheque k:DAko}  
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开发支票to make out a cheque [DSD[[ z[  
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签发支票，开立支票to draw a cheque||to issue a cheque #G\;)pT  
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透支支票to overdraw a cheque rssn'h  
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背书支票to endorse a cheque 'D[g{LkL  
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请付票款||清付票款to pay a cheque||to honour a cheque vJ fj1 f  
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支票退票to dishonour a cheque |n*<H|  
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拒付支票to refuse a cheque <69Uq8GI  
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拒付支票to stop payment of a cheque <j&LC /]o  
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提示要求付款to present for payment ,Vr'F  
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见票即付持票人payable to bearer {/K_NSg+h  
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支付指定人payable to order 6R';[um?q  
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已过期||无效out of date||stale d,*#yzO  
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请给出票人R/D||refer to drawer Dfl%Knl@J  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ).uR@j  
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文字与数字不一致words and figures differ =6 ^phZ(  
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支票 3+d_5l;m)  
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时间已过account closed CH4 ~9mmE  
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更改处应加盖印章alterations require initials 7qT>wCVT  
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时间已过effects not cleared x9s1AzM{  
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停止付款payment stopped b%"Lwqdr7  
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支票毁损cheque mutilated %YbcI|i]<0  
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汇款||寄钱to remit||to send money q#!]5
 
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寄票供取款||支票支付to send a cheque for payment 7GVI={
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寄款人a remitter `R+I(Cb  
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收款人a remittee ]|PDsb"e  
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国外汇票foreign Bill jt?.g'  
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国内汇票inland Bill 8BgHoQ*  
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跟单汇票documentary bill -IF3'VG  
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空头汇票accommodation bill zIE{U  
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原始汇票original bill n^P~]1i   
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改写||换新票据renewed bill *(>,\8OVf  
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即期汇票sight bill||bill on demand 1q7Y,whp  
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…days after date||…days after date…日后付款 VsJ4sb7  
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…months after date||…months after date…月后付款 1;8%\r[|5^  
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见票后…日付款…days after sight||…days sight xB<^ar  
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见票后…月付款…months after sight||…months sight 2f8\Osn>m  
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange \fD)|  
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远期汇票usance bill||bill at usance mQka?_if)  
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长期汇票long bill $c0<I59&|  
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短期汇票short bill 9 7Ua,  
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逾期汇票overdue bill ;ZtN9l  
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宽限日期days of grace r"&uW!~0  
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电汇telegraphic transfer （T.T） o5;|14O  
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邮汇postal order||postal note （Am.）||post office order||money order <Eu/f`8  
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本票promissory note （P/N） 6c[Slq!KA  
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押汇负责书||押汇保证书letter of hypothecation }Dx5W9Ri"  
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副保||抵押品||付属担保物collateral security ql I1<Jx  
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担保书trust receipt||letter of indemnity qS/ 'Kyp_  
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承兑||认付acceptance #}+_Hy  
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单张承兑general acceptance [!j;jlh7},  
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有条件承兑qualified acceptance xMA2S*%ca  
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附条件认付conditional acceptance :v%iF!+.P  
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部分认付partial acceptance   6Tg'9|g