[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。   )S9}uOG#  
会计报表statement of account cp&1yB   
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往来帐目account current u`"Y!*[ -  
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现在往来帐||存款额current accout `-g$ 0lm7  
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销货帐account sales kbSl.V%)  
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共同计算帐项joint account y*E{ X  
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未决帐项outstanding account >#y1(\e  
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贷方帐项credit account||creditor account >:OP+Vc  
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借方帐项debit account||debtor account f[q_eY  
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应付帐||应付未付帐account payable <
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应收帐||应收未收帐account receivable OqX+R4S  
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新交易||新帐new account _I%mY!x\`  
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未决帐||老帐old account [-\DC*6  
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现金帐cash account :~p_(rE  
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流水帐running account `Mo%)I<`=  
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暂记帐||未定帐suspense account tAb3ejCo?  
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过期帐||延滞帐overdue account||pastdue account aX~' gq>  
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杂项帐户sundry account ;8gODj:dO
 
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详细帐单||明细表detail account &HJ~\6r\  
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呆帐bad account tI2p-d9B  
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会计项目title of account _[ `"E'  
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会计薄||帐薄account-book UOIZ8Po  
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营业报告书||损益计算表account of budiness||business report P +3)Y O1C  
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借贷细帐||交验帐account rendered <lLk(fC   
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明细帐account stated yM34GS=,J  
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与…银行开立一户头to open an account with P^*gk P  
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与…银行建立交易to keep account with -OP5v8c f  
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继续记帐to keep account xE.=\UzJ  
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与…有交易to have an account with x]U (EX`t$  
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作成会计帐||有往来帐项to make out an account with O^gq\X4}  
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清算||清理债务to make up an account )u&_}6z  
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清洁帐目||与…停止交易to close ones account with 9Au+mIN  
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结帐to close an account n*6',BY  
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清理未付款to ask an account||to demand an account z_l3=7R  
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结清差额to balance the account with r5iO%JFg  
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清算to settle an account||to liquidate an account||to square an account IL:"]`f*  
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审查帐目||监查帐目to audit an account Yhw* `"X  
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检查帐目to examine an account EJtU(HmW  
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转入A的帐户to charge the amount to As account -6tF   
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以计帐方式付款to pay on account }lb.3fqiA  
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代理某人||为某人on ones account||on account of one eu:_V+  
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为自己计算||独立帐目on ones own account zuPH3Q
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由某人收益并负风险on ones account and risk||for ones account and risk er#=xqUY  
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由某人负担for ones account||for account of one  Fszk?0T  
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按某人指示||列入某人帐户by order and for account of one 1<p"z,c  
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列入5月份帐目for May account |#B"j1D,H  
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编入某中帐项下to pass to the account of||to place to the account of ~<U3KB  
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寄出清算书to send in an account||to send in render an account 6J*`<k/S  
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支票薄cheque book 1m)/_y~1 k  
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支票陈票人cheque drawer 1W g8jr's  
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持票人cheque holder \d+HYLAJn  
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不记名支票cheque to bearer||bearer cheque ftPw6  
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记名支票||认人支票cheque to order bZXNo  
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到期支票antedated cheque $hQg+nY.  
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未到期支票postdated cheque U
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保付支票certified cheque !f
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未获兑现支票，退票returned cheque )X;cS} yp  
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横线支票crossed cheque n;-r W;ZO  
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普通横线general crossing b,R'T+4[  
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特别横线special crossing FT>~ES]cQd  
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空白支票blank cheque s@LNQ|'kO  
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失效支票，过期支票stale cheque MW~B[% /  
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普通支票open cheque Jav2A6a  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .*~u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $7&l6~sMQ  
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支票换现金||兑现to cash a cheque PT#eXS9_  
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清理票款to clear a cheque Cz@FZb8  
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保证兑现to certify a cheque `X<`j6zaG  
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填写支票数额to fill up a cheque 'uf2 nUo  
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支票上划线to cross a cheque :#w+?LA*  
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开发支票to make out a cheque f']sU/c=  
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签发支票，开立支票to draw a cheque||to issue a cheque `Ixs7{&jU  
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透支支票to overdraw a cheque 6c2ThtL  
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背书支票to endorse a cheque nGx ~)T  
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请付票款||清付票款to pay a cheque||to honour a cheque b~/Wnp5  
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支票退票to dishonour a cheque G }P)vfcH  
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拒付支票to refuse a cheque 9V=<| 2  
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拒付支票to stop payment of a cheque JlC<MQ?  
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提示要求付款to present for payment PyC;f8n'(  
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见票即付持票人payable to bearer 7.Ml9{M/i  
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支付指定人payable to order M5']sdR(l  
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已过期||无效out of date||stale fDU+3b  
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请给出票人R/D||refer to drawer qs!>tw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MxY50^}(  
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文字与数字不一致words and figures differ cwu$TP A>  
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支票 g9DG=\*A  
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时间已过account closed 5{')GTdX>  
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更改处应加盖印章alterations require initials G3H#XK D  
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时间已过effects not cleared &c20x+   
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停止付款payment stopped h=hoV5d@  
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支票毁损cheque mutilated /M 0 p_4  
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汇款||寄钱to remit||to send money Z%Vr+)!4  
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寄票供取款||支票支付to send a cheque for payment ;JYoW{2  
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寄款人a remitter :#Ty^-"]1  
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收款人a remittee NNgK:YibD  
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国外汇票foreign Bill .M8=^,h^K  
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国内汇票inland Bill 3#9uEDdE  
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跟单汇票documentary bill pOKeEW<q  
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空头汇票accommodation bill |!oXvXU  
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原始汇票original bill KhrFg1|  
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改写||换新票据renewed bill l/M[am  
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即期汇票sight bill||bill on demand l**3%cTb  
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…days after date||…days after date…日后付款 {a. <`  
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…months after date||…months after date…月后付款 hox < vr4  
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见票后…日付款…days after sight||…days sight D&-vq,c  
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见票后…月付款…months after sight||…months sight 9
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同组票据set of bills &*A:[b\  
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单张汇票sola of exchange||sole of exchange vbaC+AiX  
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远期汇票usance bill||bill at usance )T/J  
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长期汇票long bill bJPJ.+G7  
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短期汇票short bill >8(jW  
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逾期汇票overdue bill \C7q4p?8  
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宽限日期days of grace nd.hHQ   
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电汇telegraphic transfer （T.T） }#bZ8tm&  
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邮汇postal order||postal note （Am.）||post office order||money order e5 3,Rqi)@  
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本票promissory note （P/N） #Wk5E2t  
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押汇负责书||押汇保证书letter of hypothecation QF&6?e06p0  
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副保||抵押品||付属担保物collateral security #Cx%OIi[f  
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担保书trust receipt||letter of indemnity S<pk
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承兑||认付acceptance q5?{1  
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单张承兑general acceptance ;W6-i2?  
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有条件承兑qualified acceptance u#3)p  
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附条件认付conditional acceptance i*68-n  
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部分认付partial acceptance   2rmNdvvrk