[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。   4&X D  
会计报表statement of account 1AQVj]#S  
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往来帐目account current pqe7a3jr  
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现在往来帐||存款额current accout g%Bh-O9\  
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销货帐account sales (rqc_ZU5  
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共同计算帐项joint account eyW8?:  
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未决帐项outstanding account 9d&@;&al  
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贷方帐项credit account||creditor account L$L/5/  
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借方帐项debit account||debtor account Gyx4}pV  
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应付帐||应付未付帐account payable OfG/7pw5%B  
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应收帐||应收未收帐account receivable I3gl +)Q  
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新交易||新帐new account nTsKJX%\  
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未决帐||老帐old account rn^cajO^  
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现金帐cash account o6tPQ (Vi  
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流水帐running account vA3wn><  
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暂记帐||未定帐suspense account {N3&JL5\"E  
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过期帐||延滞帐overdue account||pastdue account acrR  
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杂项帐户sundry account 7}:+Yx
 
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详细帐单||明细表detail account =oBl UE  
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呆帐bad account y\omJx=,  
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会计项目title of account :8K}e]!c1  
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会计薄||帐薄account-book N4#D&5I",  
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营业报告书||损益计算表account of budiness||business report Jd^Lnp6?  
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借贷细帐||交验帐account rendered  q{&\nCy  
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明细帐account stated eTFep^[  
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与…银行开立一户头to open an account with ,PmUl=  
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与…银行建立交易to keep account with J/fnSy  
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继续记帐to keep account 6I: 6+n  
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与…有交易to have an account with K-~gIlbQ`  
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作成会计帐||有往来帐项to make out an account with lP*n%Pn)  
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清算||清理债务to make up an account 6_<~]W&  
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清洁帐目||与…停止交易to close ones account with SkMFJ?J/  
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结帐to close an account 70GBf"
 
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清理未付款to ask an account||to demand an account 4xEw2F  
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结清差额to balance the account with :^PksR  
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清算to settle an account||to liquidate an account||to square an account qxb]UV,R  
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审查帐目||监查帐目to audit an account iX6>u4~(  
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检查帐目to examine an account 6IG?t  
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转入A的帐户to charge the amount to As account \OA{&G.  
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以计帐方式付款to pay on account gr*CN<   
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代理某人||为某人on ones account||on account of one _yv#v_Z  
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为自己计算||独立帐目on ones own account N=B G0t$  
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由某人收益并负风险on ones account and risk||for ones account and risk /7 Tm2Vj8  
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由某人负担for ones account||for account of one [&n[p?  
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按某人指示||列入某人帐户by order and for account of one 80*hi)ux[  
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列入5月份帐目for May account t\K (zE  
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编入某中帐项下to pass to the account of||to place to the account of cK+TE8ao  
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寄出清算书to send in an account||to send in render an account b$,Hlh,^  
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支票薄cheque book [j+:2@  
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支票陈票人cheque drawer AU$~Ap*rsa  
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持票人cheque holder "l56?@-x  
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不记名支票cheque to bearer||bearer cheque ={O ~  
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记名支票||认人支票cheque to order y&zFS4"x  
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到期支票antedated cheque =%X."i1A  
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未到期支票postdated cheque OyZR&,q  
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保付支票certified cheque ?G,4N<]Nu  
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未获兑现支票，退票returned cheque OIrm9D#  
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横线支票crossed cheque QH/py  
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普通横线general crossing ^[?y 2A:  
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特别横线special crossing ku]5sd >b  
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空白支票blank cheque *)RmX$v3  
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失效支票，过期支票stale cheque ^Oz~T
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普通支票open cheque {iD/0q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount LDt6<D8,Q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges qOo4T@t3  
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支票换现金||兑现to cash a cheque 6FB0g8  
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清理票款to clear a cheque ziM{2Fs>  
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保证兑现to certify a cheque C[
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填写支票数额to fill up a cheque @M'k/jl  
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支票上划线to cross a cheque YgEd%Z%4  
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开发支票to make out a cheque xg p)G!  
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签发支票，开立支票to draw a cheque||to issue a cheque 
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透支支票to overdraw a cheque  ^*P?gG  
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背书支票to endorse a cheque h[(YH ;Y  
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请付票款||清付票款to pay a cheque||to honour a cheque xU\!UVQ/  
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支票退票to dishonour a cheque %`~4rf"7  
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拒付支票to refuse a cheque / qQx~doK  
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拒付支票to stop payment of a cheque IsE&k2 SD  
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提示要求付款to present for payment (s'xO~p  
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见票即付持票人payable to bearer Yte*$cJ=  
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支付指定人payable to order 4H;g"nWqO  
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已过期||无效out of date||stale  WDNj7  
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请给出票人R/D||refer to drawer i(A`'V8GY  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds eI|FrBq%  
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文字与数字不一致words and figures differ qLBQ!>lR  
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支票 z%fjG}z  
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时间已过account closed `DSDuJw%  
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更改处应加盖印章alterations require initials JNU9RxR  
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时间已过effects not cleared }T%E;m-  
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停止付款payment stopped `34+~;;Jh  
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支票毁损cheque mutilated f`}u9!jVR  
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汇款||寄钱to remit||to send money <{V{ 2V#  
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寄票供取款||支票支付to send a cheque for payment [CnoMN  
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寄款人a remitter _=w=!U
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收款人a remittee UuJ gB)  
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国外汇票foreign Bill 5Shc$Awc!  
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国内汇票inland Bill ?f6Fj  
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跟单汇票documentary bill l%cE o`U  
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空头汇票accommodation bill }8'bXG+  
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原始汇票original bill _'r&'s;<z  
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改写||换新票据renewed bill mVyF M -`  
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即期汇票sight bill||bill on demand vP&JL~  
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…days after date||…days after date…日后付款 9
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…months after date||…months after date…月后付款 p?sC</R  
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见票后…日付款…days after sight||…days sight 20RISj  
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见票后…月付款…months after sight||…months sight )1!*N)$  
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同组票据set of bills fnO>v/&B  
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单张汇票sola of exchange||sole of exchange S_56!  
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远期汇票usance bill||bill at usance ]PjJy/vkjj  
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长期汇票long bill a{7'qmN1  
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短期汇票short bill 5QUL-*t  
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逾期汇票overdue bill g O ;oM?|  
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宽限日期days of grace a
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电汇telegraphic transfer （T.T） '&hk?  
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邮汇postal order||postal note （Am.）||post office order||money order (^).$g5Hg  
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本票promissory note （P/N） m]#oZVngy  
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押汇负责书||押汇保证书letter of hypothecation a08`h.dyN  
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副保||抵押品||付属担保物collateral security 8\{1y:|  
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担保书trust receipt||letter of indemnity Yy3g7!K5E  
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承兑||认付acceptance $vK(Qm   
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单张承兑general acceptance 1ms(03dp  
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有条件承兑qualified acceptance U8
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附条件认付conditional acceptance &;wNJ)
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部分认付partial acceptance   |.EC>D/