[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。   mYRsM s  
会计报表statement of account 7AouiL 2-W  
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往来帐目account current @q/E)M?  
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现在往来帐||存款额current accout X Z4q{^o  
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销货帐account sales "xx t_  
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共同计算帐项joint account  U rL|r.  
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未决帐项outstanding account {$P')>/  
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贷方帐项credit account||creditor account J<h!H  
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借方帐项debit account||debtor account {"WfA  
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应付帐||应付未付帐account payable ;&OVV+y  
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应收帐||应收未收帐account receivable \6L,jSoBl  
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新交易||新帐new account N;mJHr3[F  
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未决帐||老帐old account d3jzGJrU}  
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现金帐cash account :D:Y-cG*n<  
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流水帐running account ln*jakRrC  
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暂记帐||未定帐suspense account T o$D[-  
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过期帐||延滞帐overdue account||pastdue account 9r=yfc!cS  
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杂项帐户sundry account ~@d4p|K  
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详细帐单||明细表detail account r,Tq";N'  
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呆帐bad account o-
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会计项目title of account lXi
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会计薄||帐薄account-book ;T3}#Q*qC  
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营业报告书||损益计算表account of budiness||business report yC\!6pg  
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借贷细帐||交验帐account rendered 48LzI@H&  
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明细帐account stated ^2LqKo\T  
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与…银行开立一户头to open an account with 7VW /v4n  
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与…银行建立交易to keep account with "O<TNSbrC  
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继续记帐to keep account J~lKN <w  
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与…有交易to have an account with MrhJk   
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作成会计帐||有往来帐项to make out an account with LX7<+`aa  
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清算||清理债务to make up an account 'J:xTp  
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清洁帐目||与…停止交易to close ones account with <zp|i#~  
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结帐to close an account ]?V2L`/  
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清理未付款to ask an account||to demand an account #.|MV}6rQ  
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结清差额to balance the account with zqm/<]A*l  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account 6Lz:J:Q)  
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检查帐目to examine an account y5N,~@$r  
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转入A的帐户to charge the amount to As account zwdi$rM5  
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以计帐方式付款to pay on account 2IFEl-IB[  
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代理某人||为某人on ones account||on account of one 6q@VkzF  
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为自己计算||独立帐目on ones own account lU%L  
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由某人收益并负风险on ones account and risk||for ones account and risk K6e_RzP,.w  
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由某人负担for ones account||for account of one K)TMr"j\  
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按某人指示||列入某人帐户by order and for account of one T|ZJ
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列入5月份帐目for May account 75RQ\_zDu  
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编入某中帐项下to pass to the account of||to place to the account of \,yX3R3}.~  
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寄出清算书to send in an account||to send in render an account KPB^>,T2{  
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支票薄cheque book ,-_\Y hY>  
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支票陈票人cheque drawer qo5WZ be  
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持票人cheque holder sboX<  
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不记名支票cheque to bearer||bearer cheque 9ZXEy }q57  
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记名支票||认人支票cheque to order 2N[S*#~*e  
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到期支票antedated cheque zd^QG  
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未到期支票postdated cheque 8sGaq [  
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保付支票certified cheque %W:]OPURK  
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未获兑现支票，退票returned cheque B0#JX MX9  
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横线支票crossed cheque (!^;ar^  
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普通横线general crossing _"R /k`8  
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特别横线special crossing 5$.e5y<&(  
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空白支票blank cheque :Lze8oY(D}  
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失效支票，过期支票stale cheque V'jvI  
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普通支票open cheque uF89B-t  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ir/-zp_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yE4X6  
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支票换现金||兑现to cash a cheque =2rkaBFC  
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清理票款to clear a cheque aH!2zC\:T  
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保证兑现to certify a cheque 3+
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填写支票数额to fill up a cheque ap y#8 ]  
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支票上划线to cross a cheque 6< T@\E  
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开发支票to make out a cheque |k ]{WCD]  
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签发支票，开立支票to draw a cheque||to issue a cheque 9nrmz>es|-  
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透支支票to overdraw a cheque c>}f y  
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背书支票to endorse a cheque lcqpwSk  
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请付票款||清付票款to pay a cheque||to honour a cheque - Y=o  
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支票退票to dishonour a cheque nA)KRCi
 
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拒付支票to refuse a cheque $(=0J*ND"  
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拒付支票to stop payment of a cheque M?QK4Zxb6U  
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提示要求付款to present for payment IB%Hv]  
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见票即付持票人payable to bearer *<"#1H/q  
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支付指定人payable to order y|Vwy4tK9  
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已过期||无效out of date||stale 1 LUvs~Qu  
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请给出票人R/D||refer to drawer t[=teB v<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds JuM4Njz|  
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文字与数字不一致words and figures differ 25wvB@0&  
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支票 3" HX':8x  
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时间已过account closed 5JggU  
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更改处应加盖印章alterations require initials Zv^
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时间已过effects not cleared q
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停止付款payment stopped D\-D~G]x  
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支票毁损cheque mutilated Gq0Q}[53  
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汇款||寄钱to remit||to send money 3Xl!Z^W  
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寄票供取款||支票支付to send a cheque for payment .g8db d  
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寄款人a remitter G^&P'*   
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收款人a remittee (pT7m  
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国外汇票foreign Bill @;`d\lQ  
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国内汇票inland Bill K(75)/  
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跟单汇票documentary bill [Nv)37|W  
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空头汇票accommodation bill ),5|Ves;t[  
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原始汇票original bill Bhg,P.7   
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改写||换新票据renewed bill :)DvZxHE@  
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即期汇票sight bill||bill on demand W_RN@O  
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…days after date||…days after date…日后付款 &@fW6},iW  
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…months after date||…months after date…月后付款 @r3,|tkrz  
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见票后…日付款…days after sight||…days sight a+,zXJQYq  
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见票后…月付款…months after sight||…months sight T07 AH  
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同组票据set of bills (o518fmR  
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单张汇票sola of exchange||sole of exchange ]/{iIS_  
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远期汇票usance bill||bill at usance )*nZ6Cg'  
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长期汇票long bill `i)Pf WdBN  
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短期汇票short bill #Q$e%VJ(c1  
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逾期汇票overdue bill cQrXrij;!  
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宽限日期days of grace  V0!kvIv  
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电汇telegraphic transfer （T.T） w}0rDWuR[  
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邮汇postal order||postal note （Am.）||post office order||money order mNKcaM?h  
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本票promissory note （P/N） p<c1$O*  
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押汇负责书||押汇保证书letter of hypothecation KN'twPFq  
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副保||抵押品||付属担保物collateral security !*PX
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担保书trust receipt||letter of indemnity W4"1H0s`l  
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承兑||认付acceptance <K <|G  
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单张承兑general acceptance SK5__Ix  
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有条件承兑qualified acceptance MbeK{8~E%l  
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附条件认付conditional acceptance _ME?o  
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部分认付partial acceptance   ?ZYj5[op,H