[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。   2HtsSS#0Q  
会计报表statement of account Ym1vq
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往来帐目account current ?<${?L>  
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现在往来帐||存款额current accout ]o8]b7-  
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销货帐account sales Ez;Qo8  
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共同计算帐项joint account 2uOYuM[7gH  
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未决帐项outstanding account }9+;-*m/  
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贷方帐项credit account||creditor account \P*_zd@%  
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借方帐项debit account||debtor account se\fbe^0  
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应付帐||应付未付帐account payable F{0\a;U@^  
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应收帐||应收未收帐account receivable
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新交易||新帐new account 3PE.7-HF  
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未决帐||老帐old account CIx(SeEF  
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现金帐cash account 5dePpFD5  
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流水帐running account
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暂记帐||未定帐suspense account N1$u@P{  
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过期帐||延滞帐overdue account||pastdue account  >Uw:cq  
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杂项帐户sundry account iFd !ED  
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详细帐单||明细表detail account mtmC,jnD  
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呆帐bad account ~* HQPp?v  
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会计项目title of account g-eJan&]N  
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会计薄||帐薄account-book f/)Y {kS6  
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营业报告书||损益计算表account of budiness||business report }9^:(ty2A  
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借贷细帐||交验帐account rendered v\:AOY '  
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明细帐account stated 4fi4F1f  
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与…银行开立一户头to open an account with D_l$"35?  
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与…银行建立交易to keep account with "Hw%@]#  
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继续记帐to keep account HZ9>4G3  
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与…有交易to have an account with bW
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作成会计帐||有往来帐项to make out an account with 1
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清算||清理债务to make up an account K@p9_K8  
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清洁帐目||与…停止交易to close ones account with 
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结帐to close an account 3HyOQD"{  
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清理未付款to ask an account||to demand an account CzlG#?kU?2  
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结清差额to balance the account with OG{*:1EP  
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清算to settle an account||to liquidate an account||to square an account -~c-mt  
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审查帐目||监查帐目to audit an account aEzf*a|fSV  
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检查帐目to examine an account ktPM66`b  
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转入A的帐户to charge the amount to As account +\["HS7+'0  
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以计帐方式付款to pay on account oAifM1*0  
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代理某人||为某人on ones account||on account of one j|8!gW  
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为自己计算||独立帐目on ones own account Pm#/j;  
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由某人收益并负风险on ones account and risk||for ones account and risk )n"0:"Ou  
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由某人负担for ones account||for account of one dSKvs"  
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按某人指示||列入某人帐户by order and for account of one LK4NNZf7  
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列入5月份帐目for May account IAzFwlO9  
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编入某中帐项下to pass to the account of||to place to the account of q|%+?j(  
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寄出清算书to send in an account||to send in render an account `%~
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支票薄cheque book %CYo, e  
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支票陈票人cheque drawer $DfK}CT  
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持票人cheque holder OcWKK!
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不记名支票cheque to bearer||bearer cheque &/Gn
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记名支票||认人支票cheque to order ^ )"Il  
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到期支票antedated cheque l]D$QT3  
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未到期支票postdated cheque j7:r8? G  
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保付支票certified cheque ]=ApYg7!  
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未获兑现支票，退票returned cheque V,VL?J\  
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横线支票crossed cheque ny+r>>3Td  
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普通横线general crossing Jb$G  
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特别横线special crossing zOMxg00  
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空白支票blank cheque - |DWPU! "  
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失效支票，过期支票stale cheque 5Hj/7~ =  
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普通支票open cheque d>I)_05t  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 'xai5X  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges mh[,E8'd  
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支票换现金||兑现to cash a cheque d)biMI}<5  
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清理票款to clear a cheque ]<YS7.pT  
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保证兑现to certify a cheque _nzq(m1@  
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填写支票数额to fill up a cheque M^HYkXn[  
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支票上划线to cross a cheque or;VmU8$zb  
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开发支票to make out a cheque N GnE  
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签发支票，开立支票to draw a cheque||to issue a cheque E>*b,^J7g  
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透支支票to overdraw a cheque =&"pG`x  
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背书支票to endorse a cheque |8k^jq  
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请付票款||清付票款to pay a cheque||to honour a cheque 8,+T[S  
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支票退票to dishonour a cheque Q2)5A&U\  
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拒付支票to refuse a cheque g9g ]X  
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拒付支票to stop payment of a cheque Mx93D   
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提示要求付款to present for payment Jq>5:"jZ0  
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见票即付持票人payable to bearer %O(W;O  
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支付指定人payable to order ],R\oMYy|P  
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已过期||无效out of date||stale l_ x jsu  
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请给出票人R/D||refer to drawer 8r,0Qic2K  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ) AGE"M3X  
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文字与数字不一致words and figures differ 5V0#_!QAN  
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支票 vHPsHy7y  
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时间已过account closed YO@~y*,  
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更改处应加盖印章alterations require initials $9Xn.,W  
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时间已过effects not cleared FPE6H:'  
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停止付款payment stopped 6LT.ng  
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支票毁损cheque mutilated lj*=bK  
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汇款||寄钱to remit||to send money gPpk0LZi  
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寄票供取款||支票支付to send a cheque for payment A;;OGJ,!\  
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寄款人a remitter Q A~Lm  
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收款人a remittee 4"+v:t)z6{  
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国外汇票foreign Bill 7z+Ngt' !  
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国内汇票inland Bill pvM`j86 _  
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跟单汇票documentary bill ZP4y35&%y  
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空头汇票accommodation bill d]^\qeG^p  
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原始汇票original bill ,Mu"r!MK  
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改写||换新票据renewed bill +tv"j;z  
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即期汇票sight bill||bill on demand cq1)b\|  
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…days after date||…days after date…日后付款 R lmeZy4.  
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…months after date||…months after date…月后付款 [mG:PTK3  
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见票后…日付款…days after sight||…days sight x1 1ug  
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见票后…月付款…months after sight||…months sight S>EO6z#   
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同组票据set of bills pm'i4!mY<P  
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单张汇票sola of exchange||sole of exchange rPoq~p
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远期汇票usance bill||bill at usance 9{n?Jy  
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长期汇票long bill {~~'

 
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短期汇票short bill sGFC?1r?\  
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逾期汇票overdue bill \kVi&X=q:  
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宽限日期days of grace @N+6qO}  
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电汇telegraphic transfer （T.T） Ox}a\B8  
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邮汇postal order||postal note （Am.）||post office order||money order IRB BLXv7\  
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本票promissory note （P/N） A&($X)t  
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押汇负责书||押汇保证书letter of hypothecation Q[.HoqWK  
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副保||抵押品||付属担保物collateral security 
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担保书trust receipt||letter of indemnity QPT%CW61M  
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承兑||认付acceptance Ob>M]udn  
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单张承兑general acceptance "`8~qZ7k  
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有条件承兑qualified acceptance 3X A8\Mg  
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附条件认付conditional acceptance huw|J<$  
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部分认付partial acceptance   kz+OUA@~