[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。   o|w w>m  
会计报表statement of account ]"'1-h91  
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往来帐目account current 3`;1;
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现在往来帐||存款额current accout tAkv'
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销货帐account sales u/V&1In  
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共同计算帐项joint account yb,$UT"]  
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未决帐项outstanding account &?5me:aU  
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贷方帐项credit account||creditor account u>=\.d<  
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借方帐项debit account||debtor account v`S ;.iD  
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应付帐||应付未付帐account payable Dl,sl>{  
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应收帐||应收未收帐account receivable |T]&8Q)S  
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新交易||新帐new account :4)(
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未决帐||老帐old account (" +clb`  
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现金帐cash account H[}lzL)  
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流水帐running account [X ubzZ9  
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暂记帐||未定帐suspense account  P1)87P  
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过期帐||延滞帐overdue account||pastdue account `VvQems  
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杂项帐户sundry account FM(EOsWk  
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详细帐单||明细表detail account bZ:xH48MY  
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呆帐bad account $F[+H Wf  
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会计项目title of account ijvDFyN>  
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会计薄||帐薄account-book 6 EfBz  
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营业报告书||损益计算表account of budiness||business report X Q CE`m  
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借贷细帐||交验帐account rendered ru6M9\h*  
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明细帐account stated ,>za|y<n  
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与…银行开立一户头to open an account with 6\jbSe  
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与…银行建立交易to keep account with AzSu_  
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继续记帐to keep account 4;3Vc%  
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与…有交易to have an account with IR$d?\O3  
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作成会计帐||有往来帐项to make out an account with ARt{ 2|  
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清算||清理债务to make up an account g|->W]q@;  
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清洁帐目||与…停止交易to close ones account with {d
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结帐to close an account X}i2qv  
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清理未付款to ask an account||to demand an account SZLugyZ2Y  
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结清差额to balance the account with 7l/lY-zO  
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清算to settle an account||to liquidate an account||to square an account 7FyE?  
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审查帐目||监查帐目to audit an account ?u?mSO/  
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检查帐目to examine an account :_:)S  
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转入A的帐户to charge the amount to As account >o{JG(Rn  
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以计帐方式付款to pay on account UcD<vg"p  
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代理某人||为某人on ones account||on account of one (!N2,1|  
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为自己计算||独立帐目on ones own account M|h B[  
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由某人收益并负风险on ones account and risk||for ones account and risk &Wb"/Hn2  
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由某人负担for ones account||for account of one m%[/w wL  
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按某人指示||列入某人帐户by order and for account of one z,E`+a;  
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列入5月份帐目for May account 0L8fpGJ  
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编入某中帐项下to pass to the account of||to place to the account of N[\J#x!U  

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寄出清算书to send in an account||to send in render an account ,.V<
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支票薄cheque book Fp@>(M#3  
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支票陈票人cheque drawer F@q9UlfB-  
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持票人cheque holder ys`oHSf  
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不记名支票cheque to bearer||bearer cheque Haktr
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记名支票||认人支票cheque to order \ HUDZ2 s  
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到期支票antedated cheque =Hd#"9-  
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未到期支票postdated cheque X-<,zRM  
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保付支票certified cheque Y %bb-|\W  
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未获兑现支票，退票returned cheque z/f._Z
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横线支票crossed cheque /4c `[  
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普通横线general crossing b7~Jl+
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特别横线special crossing !k*B-@F  
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空白支票blank cheque M<*Tp^Y'  
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失效支票，过期支票stale cheque t&=bW<6  
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普通支票open cheque &|
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7vFm
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <$A/ ('  
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支票换现金||兑现to cash a cheque g]z k`R5  
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清理票款to clear a cheque !fAvxR  
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保证兑现to certify a cheque o ?05bv  
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填写支票数额to fill up a cheque Jg'#IM  
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支票上划线to cross a cheque =eW4?9Uq  
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开发支票to make out a cheque FPK=Tr:b  
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签发支票，开立支票to draw a cheque||to issue a cheque ?rt[ a K  
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透支支票to overdraw a cheque 16I[z+RG  
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背书支票to endorse a cheque a[zVC)N0  
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请付票款||清付票款to pay a cheque||to honour a cheque ea$. +  
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支票退票to dishonour a cheque ircL/:  
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拒付支票to refuse a cheque e9:pS WA-n  
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拒付支票to stop payment of a cheque &l-d_dh  
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提示要求付款to present for payment 9$[
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见票即付持票人payable to bearer 86qQ"=v  
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支付指定人payable to order T51oNO%^  
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已过期||无效out of date||stale gLo&~|=L-  
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请给出票人R/D||refer to drawer =/ !A  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds trLxg H_Y  
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文字与数字不一致words and figures differ X^m@*,[s  
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支票 n*|8(fD  
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时间已过account closed l<"B[  
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更改处应加盖印章alterations require initials b3GTsX\2|  
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时间已过effects not cleared -/7@ A  
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停止付款payment stopped 73nmDZO|  
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支票毁损cheque mutilated ]<fZW"W<q  
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汇款||寄钱to remit||to send money `E>o:tff  
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寄票供取款||支票支付to send a cheque for payment  VOmS>'$  
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寄款人a remitter h{E9rc1,  
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收款人a remittee v[m1R'  
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国外汇票foreign Bill Oo %%f+  
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国内汇票inland Bill D4+OWbf6  
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跟单汇票documentary bill }GGH:v
 
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空头汇票accommodation bill LS1}j WU!  
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原始汇票original bill MCfDR#a  
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改写||换新票据renewed bill Uw>g^[V;  
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即期汇票sight bill||bill on demand rEZMX2  
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…days after date||…days after date…日后付款 QEq>zuz5;  
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…months after date||…months after date…月后付款 0o&7l%Y/  
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见票后…日付款…days after sight||…days sight |Ns[ {/  
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见票后…月付款…months after sight||…months sight Tk0Senq,  
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同组票据set of bills HA(
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单张汇票sola of exchange||sole of exchange 5i1Xumh 4  
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远期汇票usance bill||bill at usance C)`y<O  
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长期汇票long bill ,v+~vXO&\  
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短期汇票short bill ^iaG>rvA  
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逾期汇票overdue bill .#y.:Pb|e  
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宽限日期days of grace Y-Gqx  
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电汇telegraphic transfer （T.T） Ov=^}T4zl  
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邮汇postal order||postal note （Am.）||post office order||money order 7Z+4F=2ff  
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本票promissory note （P/N） Cj x
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押汇负责书||押汇保证书letter of hypothecation @] `_+\y  
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副保||抵押品||付属担保物collateral security B2P jS1z2  
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担保书trust receipt||letter of indemnity 9$pQ|e0t
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承兑||认付acceptance L`Lro:E?kL  
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单张承兑general acceptance |Y6+Y{|\  
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有条件承兑qualified acceptance ySLa4DQf  
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附条件认付conditional acceptance J~3+j6?%  
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部分认付partial acceptance   %4/>7 aB]Y