[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。   !hH6
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会计报表statement of account M~662]Ekk  
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往来帐目account current )%j)*Ymz;  
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现在往来帐||存款额current accout +}+hTY$a  
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销货帐account sales !d(!1fC  
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共同计算帐项joint account zV80r+y  
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未决帐项outstanding account ]`4QJ;#  
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贷方帐项credit account||creditor account e@,L~\  
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借方帐项debit account||debtor account #ASu SQ  
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应付帐||应付未付帐account payable !CMN/=  
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应收帐||应收未收帐account receivable pF!vW  
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新交易||新帐new account =& lYv  
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未决帐||老帐old account >S3 >b  
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现金帐cash account H5%I?ZXw4  
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流水帐running account VsMNi#?  
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暂记帐||未定帐suspense account [*<&]^  
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过期帐||延滞帐overdue account||pastdue account [aC9v
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杂项帐户sundry account Bx)&MYY}[[  
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详细帐单||明细表detail account 6};oLnO  
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呆帐bad account ZSSgc0u^?  
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会计项目title of account /km3L7L%R  
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会计薄||帐薄account-book DIAP2LR ?  
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营业报告书||损益计算表account of budiness||business report u2Obb`p S  
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借贷细帐||交验帐account rendered :[39g;V}c  
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明细帐account stated hzb|:  
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与…银行开立一户头to open an account with v], DBw9  
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与…银行建立交易to keep account with U'G`Q0n  
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继续记帐to keep account gEsR-A!m  
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与…有交易to have an account with EYG E#C; d  
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作成会计帐||有往来帐项to make out an account with ~S!kn1&O  
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清算||清理债务to make up an account xk8p,>/  
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清洁帐目||与…停止交易to close ones account with G{~p.?f:  
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结帐to close an account Q{hOn]"  
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清理未付款to ask an account||to demand an account sLp LY1X  
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结清差额to balance the account with S(h*\we  
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清算to settle an account||to liquidate an account||to square an account ,z)NKt#  
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审查帐目||监查帐目to audit an account Bqlc+d:  
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检查帐目to examine an account }zxh:"#K  
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转入A的帐户to charge the amount to As account H)a C'M^
 
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以计帐方式付款to pay on account 4S9, tc&  
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代理某人||为某人on ones account||on account of one )ZyuF(C&  
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为自己计算||独立帐目on ones own account Nw&}qSN  
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由某人收益并负风险on ones account and risk||for ones account and risk DLVs>?Y  
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由某人负担for ones account||for account of one A<CXdt+t  
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按某人指示||列入某人帐户by order and for account of one Is6 _  
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列入5月份帐目for May account 8Pr7aT:,  
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编入某中帐项下to pass to the account of||to place to the account of z/&a\`DsU  
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寄出清算书to send in an account||to send in render an account ;(0$~O$3u  
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支票薄cheque book ?&<o_/`-H5  
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支票陈票人cheque drawer =>ztBw\  
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持票人cheque holder ,\9mAt1O  
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不记名支票cheque to bearer||bearer cheque R~5*#r@f  
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记名支票||认人支票cheque to order i$^B-  
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到期支票antedated cheque 7kX$wQZ_  
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未到期支票postdated cheque ?9gTk \s?R  
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保付支票certified cheque MYw8wwX0kJ  
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未获兑现支票，退票returned cheque o!toO&=  
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横线支票crossed cheque <{cNgKd9
 
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普通横线general crossing (\T0n
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特别横线special crossing jkF+g$B  
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空白支票blank cheque BU9J_rCIv  
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失效支票，过期支票stale cheque f{igW?Ho  
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普通支票open cheque `s`C{|wv  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H\fcY p6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges g@@&sB-A"  
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支票换现金||兑现to cash a cheque dU]i-NF  
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清理票款to clear a cheque
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保证兑现to certify a cheque co5y"yj_  
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填写支票数额to fill up a cheque ,0!uem}1i  
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支票上划线to cross a cheque mEoA#U  
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开发支票to make out a cheque of9q"h  
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签发支票，开立支票to draw a cheque||to issue a cheque -$U@By<SJ  
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透支支票to overdraw a cheque  Lf >YdD  
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背书支票to endorse a cheque _N98vf0o  
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请付票款||清付票款to pay a cheque||to honour a cheque U,e'ZRU6  
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支票退票to dishonour a cheque 1h2H1gy5I3  
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拒付支票to refuse a cheque /I`3dWL  
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拒付支票to stop payment of a cheque -Q#o)o  
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提示要求付款to present for payment L[rpb.'FG  
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见票即付持票人payable to bearer GR<c=  
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支付指定人payable to order Ox^:)ii   
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已过期||无效out of date||stale z>G;(F2  
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请给出票人R/D||refer to drawer ,t1vb3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~].ggcl`w  
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文字与数字不一致words and figures differ @u/H8\.l  
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支票 (bv,02  
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时间已过account closed % &+TbDE+T  
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更改处应加盖印章alterations require initials j)Y[4 ^k^  
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时间已过effects not cleared (e9fm|n!)|  
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停止付款payment stopped :$g8Zm,y  
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支票毁损cheque mutilated cSK&[>i)4  
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汇款||寄钱to remit||to send money bk<FL6z z  
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寄票供取款||支票支付to send a cheque for payment o>?*X(+le  
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寄款人a remitter wO.iKX;  
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收款人a remittee 0F:1\9f5  
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国外汇票foreign Bill r~7:daG*  
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国内汇票inland Bill LF*&(NC  
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跟单汇票documentary bill atF?OP|{,w  
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空头汇票accommodation bill 0?0Jz  
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原始汇票original bill x@>&IBiL  
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改写||换新票据renewed bill >~nF=  
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即期汇票sight bill||bill on demand od' /%  
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…days after date||…days after date…日后付款 :9t4s#.  
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…months after date||…months after date…月后付款 E:`v+S_h  
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见票后…日付款…days after sight||…days sight *l&S-=]  
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见票后…月付款…months after sight||…months sight Ev"|FTI/  
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同组票据set of bills kX`[Y@nUN  
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单张汇票sola of exchange||sole of exchange j nB~sbyA  
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远期汇票usance bill||bill at usance e=vsuqGT  
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长期汇票long bill 9^FziM  
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短期汇票short bill \s"U{N-  
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逾期汇票overdue bill "tFx hKf  
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宽限日期days of grace tE6!+c<7  
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电汇telegraphic transfer （T.T） g~V+4+  
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邮汇postal order||postal note （Am.）||post office order||money order 8 C[/dH  
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本票promissory note （P/N） }_=eT]  
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押汇负责书||押汇保证书letter of hypothecation gs!(;N\j|  
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副保||抵押品||付属担保物collateral security Y0?5w0{  
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担保书trust receipt||letter of indemnity D %Xo&V[  
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承兑||认付acceptance .r*2|  
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单张承兑general acceptance II6CHjW`;  
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有条件承兑qualified acceptance I`NjqyTW  
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附条件认付conditional acceptance \rv<$d@L  
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部分认付partial acceptance   Xh56T^,2