[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。   `+uXL9
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会计报表statement of account sF$m?/Kt  
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往来帐目account current eBB D9SI
 
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现在往来帐||存款额current accout [OcD#~drO  
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销货帐account sales >U)O@W)  
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共同计算帐项joint account b~gF,^w  
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未决帐项outstanding account c'2ra/?k  
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贷方帐项credit account||creditor account 0=B5 =qyw  
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借方帐项debit account||debtor account u
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应付帐||应付未付帐account payable $w\, . "y  
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应收帐||应收未收帐account receivable R{_IrYk  
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新交易||新帐new account _3a 5/IZ  
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未决帐||老帐old account =Qrz|$_rv  
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现金帐cash account @g ~sgE}#  
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流水帐running account 9 NQq=@  
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暂记帐||未定帐suspense account sfE8b/Z8  
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过期帐||延滞帐overdue account||pastdue account Ah{pidUx  
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杂项帐户sundry account ~b0qrjF;O  

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详细帐单||明细表detail account :g[x;Q[@  
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呆帐bad account mcr#Ze  
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会计项目title of account J5_Y\@  
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会计薄||帐薄account-book DAHf&/JK  
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营业报告书||损益计算表account of budiness||business report Mm H_gR  
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借贷细帐||交验帐account rendered lFGxW 5  
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明细帐account stated Juqn X  
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与…银行开立一户头to open an account with 8:?Q(M7  
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与…银行建立交易to keep account with &d3'{~:  
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继续记帐to keep account H9Q7({v  
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与…有交易to have an account with 76 Vyhf&7  

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作成会计帐||有往来帐项to make out an account with 8Gl5)=2  
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清算||清理债务to make up an account w[7.@%^[  
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清洁帐目||与…停止交易to close ones account with ^x"c 0R^  
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结帐to close an account 9#T%bB"J  
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清理未付款to ask an account||to demand an account kH8$nkeev  
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结清差额to balance the account with *- IlF]  
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清算to settle an account||to liquidate an account||to square an account gUH'DS]{  
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审查帐目||监查帐目to audit an account g\\1C2jG  
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检查帐目to examine an account }]g95xT  
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转入A的帐户to charge the amount to As account x<*IF,o  
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以计帐方式付款to pay on account 8>VI$   
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代理某人||为某人on ones account||on account of one ]D?# \|  
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为自己计算||独立帐目on ones own account ;h,R?mU  
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由某人收益并负风险on ones account and risk||for ones account and risk 3b|7[7}&  
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由某人负担for ones account||for account of one 9 wSl,B-  
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按某人指示||列入某人帐户by order and for account of one 'NT#
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列入5月份帐目for May account 2AXF$YjY
 
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编入某中帐项下to pass to the account of||to place to the account of VMxYZkMNd_  
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寄出清算书to send in an account||to send in render an account aQ!9#d_D  
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支票薄cheque book I"8d5a}  
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支票陈票人cheque drawer wUZQB1$F  
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持票人cheque holder ee&nU(pK  
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不记名支票cheque to bearer||bearer cheque dr|| !{\  
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记名支票||认人支票cheque to order W:VW_3  
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到期支票antedated cheque :0M'=~[  
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未到期支票postdated cheque **T:eI+  
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保付支票certified cheque &e%{k@  
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未获兑现支票，退票returned cheque Qe2m8  

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横线支票crossed cheque *w=z~Jq^R"  
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普通横线general crossing MPjr_yc]  
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特别横线special crossing ?O!]8k`1$  
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空白支票blank cheque vz6SCGg,  
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失效支票，过期支票stale cheque W7%p^;ZQ$  
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普通支票open cheque {V.Wk  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount W5pn;u- sz  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6@&fvf  
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支票换现金||兑现to cash a cheque 7kdeYr~<1  
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清理票款to clear a cheque b~1iPaIh  
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保证兑现to certify a cheque Ys-^7 y_  
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填写支票数额to fill up a cheque 1^S'sWwe  
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支票上划线to cross a cheque 46ILs1T6  
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开发支票to make out a cheque <&` :&7  
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签发支票，开立支票to draw a cheque||to issue a cheque 7aV$YuL)X~  
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透支支票to overdraw a cheque fSbS(a
 
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背书支票to endorse a cheque w~]T<^fW~  
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请付票款||清付票款to pay a cheque||to honour a cheque JwB"\&'1ZS  
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支票退票to dishonour a cheque yWNOG 2qAP  
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拒付支票to refuse a cheque EZ/ ^nG  
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拒付支票to stop payment of a cheque <*_o0;h|  
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提示要求付款to present for payment
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见票即付持票人payable to bearer IkQe~;Y  
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支付指定人payable to order ^&NN]?  
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已过期||无效out of date||stale (-(QDRxK  
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请给出票人R/D||refer to drawer l sr?b  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ceG&,a$\  
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文字与数字不一致words and figures differ qe%
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支票 'fn$'CeM(  
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时间已过account closed E30Z`$cz:  
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更改处应加盖印章alterations require initials 8kH<$9  
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时间已过effects not cleared *)D1!R<\,R  
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停止付款payment stopped RG}}Oh="v  
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支票毁损cheque mutilated ~},W8\C>  
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汇款||寄钱to remit||to send money QC7k~I8  
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寄票供取款||支票支付to send a cheque for payment 4Jykos2  
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寄款人a remitter K<RqBecB  
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收款人a remittee 1-o V-K  
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国外汇票foreign Bill Nog(VN4I&  
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国内汇票inland Bill P }Te"Y  
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跟单汇票documentary bill |^Kjz{  
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空头汇票accommodation bill m~>@BCn
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原始汇票original bill D=&K&6rr  
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改写||换新票据renewed bill 0roCP=;  
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即期汇票sight bill||bill on demand a.,_4;'UE1  
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…days after date||…days after date…日后付款 @O/,a7Tt  
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…months after date||…months after date…月后付款 GYoseqZM  
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见票后…日付款…days after sight||…days sight [hHG.  
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见票后…月付款…months after sight||…months sight aD|Yo  
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同组票据set of bills Euu ,mleM  
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单张汇票sola of exchange||sole of exchange !<r8~A3!(  
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远期汇票usance bill||bill at usance (}~ucI<~  
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长期汇票long bill )4ncutb  
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短期汇票short bill s0!kwrBsp  
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逾期汇票overdue bill _FsB6 G]mc  
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宽限日期days of grace (8x gn  
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电汇telegraphic transfer （T.T） G_(ct5:_"!  
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邮汇postal order||postal note （Am.）||post office order||money order b1)\Zi  
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本票promissory note （P/N） VIg\]%qse  
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押汇负责书||押汇保证书letter of hypothecation BS.=  
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副保||抵押品||付属担保物collateral security y@ .b 4  
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担保书trust receipt||letter of indemnity z Lw(@&  
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承兑||认付acceptance cNeiD@t3V&  
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单张承兑general acceptance >#?iO]).  
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有条件承兑qualified acceptance RNe9h lr  
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附条件认付conditional acceptance Yx 3|G  
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部分认付partial acceptance   ydyG}XI
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