[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。   <;.
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会计报表statement of account g7),si*  
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往来帐目account current n`af2I2  
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现在往来帐||存款额current accout JD1D(  
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销货帐account sales L.M|o  
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共同计算帐项joint account ezR!ngt  
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未决帐项outstanding account {f }4l  
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贷方帐项credit account||creditor account "t\gkJyK  
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借方帐项debit account||debtor account ; 3WA-nn  
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应付帐||应付未付帐account payable H!NyM}jsr  
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应收帐||应收未收帐account receivable 0u'qu2mV  
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新交易||新帐new account )KLsa`RV:  
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未决帐||老帐old account h^D]@H  
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现金帐cash account Vp'Zm:
 
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流水帐running account j5EZJ`  
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暂记帐||未定帐suspense account . .|>|X4  
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过期帐||延滞帐overdue account||pastdue account WmRx _d_  
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杂项帐户sundry account \P;%f

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详细帐单||明细表detail account -o8H_MR  
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呆帐bad account /-qSYS(  
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会计项目title of account ]{r*Z6bs  
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会计薄||帐薄account-book Lbka*@  
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营业报告书||损益计算表account of budiness||business report :Rh?#yO5  
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借贷细帐||交验帐account rendered ,
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明细帐account stated phu`/1;
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与…银行开立一户头to open an account with *OOi  
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与…银行建立交易to keep account with !o+Y"* /  
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继续记帐to keep account UQ;ymTqdc  
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与…有交易to have an account with "|? zQ?E  
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作成会计帐||有往来帐项to make out an account with kdVc;v/5  
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清算||清理债务to make up an account A"(XrL-pV  
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清洁帐目||与…停止交易to close ones account with ^I =W<  
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结帐to close an account "gD]K=  
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清理未付款to ask an account||to demand an account ch|4"&g  
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结清差额to balance the account with  !t .  
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清算to settle an account||to liquidate an account||to square an account ,8~qnLy9  
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审查帐目||监查帐目to audit an account RO>3U2  
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检查帐目to examine an account W6~aL\[  
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转入A的帐户to charge the amount to As account !V<c:6"  
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以计帐方式付款to pay on account fN)A`>iP  
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代理某人||为某人on ones account||on account of one )4nf={iM  
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为自己计算||独立帐目on ones own account (8JL/S ;Z$  
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由某人收益并负风险on ones account and risk||for ones account and risk OTgctw1s  
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由某人负担for ones account||for account of one }MUQO<=*  
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按某人指示||列入某人帐户by order and for account of one /Bt+Ov3k  
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列入5月份帐目for May account =nVEd
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编入某中帐项下to pass to the account of||to place to the account of 0mt lM(  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book `@_jDo  
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支票陈票人cheque drawer O:%,.??<%  
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持票人cheque holder /h]#}y j  
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不记名支票cheque to bearer||bearer cheque 5~R1KjjvA  
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记名支票||认人支票cheque to order h,*-V 'X.k  
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到期支票antedated cheque E"'4=_  
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未到期支票postdated cheque w/oXFs&FK  
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保付支票certified cheque F97HFt6{  
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未获兑现支票，退票returned cheque U
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横线支票crossed cheque />X"'G  
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普通横线general crossing bSkr:|A7  
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特别横线special crossing V|hr9  
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空白支票blank cheque T1U8ZEK<iu  
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失效支票，过期支票stale cheque Vpe\Okt:  
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普通支票open cheque VUUE2k;^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j2`%sBo  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [;pL15-}4  
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支票换现金||兑现to cash a cheque uWkn}P  
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清理票款to clear a cheque B'hN3.  
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保证兑现to certify a cheque ` 1 vDp.  
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填写支票数额to fill up a cheque ^ pNA_s!S  
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支票上划线to cross a cheque 6 2LLfD  
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开发支票to make out a cheque B)BR y%  
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签发支票，开立支票to draw a cheque||to issue a cheque /kV5~i<1S  
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透支支票to overdraw a cheque |w.h97fj  
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背书支票to endorse a cheque ^+O97<#6C  
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请付票款||清付票款to pay a cheque||to honour a cheque kC iOcl*$  
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支票退票to dishonour a cheque d0YQLh  
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拒付支票to refuse a cheque .>NPgdI  
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拒付支票to stop payment of a cheque >/'/^h  
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提示要求付款to present for payment ?ajVf./Ja  
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见票即付持票人payable to bearer >NZJ-:t  
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支付指定人payable to order QG 1vP.K  
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已过期||无效out of date||stale kyL]4:@W`  
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请给出票人R/D||refer to drawer Ph17(APt,Q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]~9YRVeC  
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文字与数字不一致words and figures differ fz<GPw  
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支票 qP7 2JxT  
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时间已过account closed bdHHOpXM  
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更改处应加盖印章alterations require initials ?L6pB]l8b  
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时间已过effects not cleared 7Jn%c<s  
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停止付款payment stopped g])iU9)8  
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支票毁损cheque mutilated z,(.` %h  
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汇款||寄钱to remit||to send money nTr{D&JS  
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寄票供取款||支票支付to send a cheque for payment Vj6w7hz  
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寄款人a remitter o`{^ptu1q  
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收款人a remittee @# GS4I  
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国外汇票foreign Bill 8BX9JoDi  
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国内汇票inland Bill YtA<4XHU  
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跟单汇票documentary bill $~NB .SY  
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空头汇票accommodation bill (= Wu5H  
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原始汇票original bill vCn\_Nu;W&  
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改写||换新票据renewed bill ko6[Ej:TBo  
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即期汇票sight bill||bill on demand ?gG%FzfQ/  
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…days after date||…days after date…日后付款 `_(N(dm  
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…months after date||…months after date…月后付款 fhmBKeFdV  
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见票后…日付款…days after sight||…days sight iJr(;B
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见票后…月付款…months after sight||…months sight 1aoKf F(  
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同组票据set of bills 6k;>:[p
 
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单张汇票sola of exchange||sole of exchange $"fO/8Ex  
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远期汇票usance bill||bill at usance |v:fP;zc  
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长期汇票long bill =:m6ge@C&H  
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短期汇票short bill nBzju?X)I  
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逾期汇票overdue bill 4\m#:fj %  
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宽限日期days of grace MsP`w3b
 
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电汇telegraphic transfer （T.T） i?6#>;f  
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邮汇postal order||postal note （Am.）||post office order||money order _p0G8  
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本票promissory note （P/N） HlXEU $e  
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押汇负责书||押汇保证书letter of hypothecation bjql<x5d  
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副保||抵押品||付属担保物collateral security hh<ryuZ  
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担保书trust receipt||letter of indemnity WJii0+8e  
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承兑||认付acceptance R&MetQ~-{  
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单张承兑general acceptance 7t|011<  
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有条件承兑qualified acceptance #B hcW"@  
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附条件认付conditional acceptance 5k`Df/  
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部分认付partial acceptance   KdLj1T