[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。   fhha-J  
会计报表statement of account \^!<Y\\  
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往来帐目account current NCYOY  
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现在往来帐||存款额current accout fp`m>} -  
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销货帐account sales dp2FC  
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共同计算帐项joint account 1uEM;O  
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未决帐项outstanding account &g=6K&a$a  
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贷方帐项credit account||creditor account !<F5W<V  
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借方帐项debit account||debtor account IU"n`HS  
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应付帐||应付未付帐account payable q9\(<<f|  
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应收帐||应收未收帐account receivable <W^>:!?w  
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新交易||新帐new account K]^Jl0  
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未决帐||老帐old account \SWuylE  
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现金帐cash account ,0?3k
  
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流水帐running account Hx9lQ8  
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暂记帐||未定帐suspense account jk])S~xl?  
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过期帐||延滞帐overdue account||pastdue account 1V]j8  
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杂项帐户sundry account JNI&]3[C>?  
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详细帐单||明细表detail account \~T&C5  
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呆帐bad account Pj7MR/AH  
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会计项目title of account $o*p#LU  
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会计薄||帐薄account-book '~pZj"uy  
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营业报告书||损益计算表account of budiness||business report p49T3V  
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借贷细帐||交验帐account rendered ?WrL<?r)}U  
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明细帐account stated R-\"^BV#Z  

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与…银行开立一户头to open an account with fXAD~7T*s  
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与…银行建立交易to keep account with N<|-b0#Z6  
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继续记帐to keep account x_x|D|@wM  
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与…有交易to have an account with ,+RoJwi m  
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作成会计帐||有往来帐项to make out an account with KnYHjJa  
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清算||清理债务to make up an account {>.qo<k  
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清洁帐目||与…停止交易to close ones account with ,NQ>,}a0  
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结帐to close an account +4Lj}8,  
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清理未付款to ask an account||to demand an account $a+)v#?,  
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结清差额to balance the account with Gh9dv|m=[;  
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清算to settle an account||to liquidate an account||to square an account Q@#Gm9m  
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审查帐目||监查帐目to audit an account 9:6 d,^X  
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检查帐目to examine an account TVFxEV7Fx  
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转入A的帐户to charge the amount to As account 6u v'{  
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以计帐方式付款to pay on account quw:4W>  
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代理某人||为某人on ones account||on account of one W4(O2RU  
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为自己计算||独立帐目on ones own account ss>?fyA  
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由某人收益并负风险on ones account and risk||for ones account and risk @3b|jJyf  
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由某人负担for ones account||for account of one >K;'dB/m;1  
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按某人指示||列入某人帐户by order and for account of one *oX~z>a E  
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列入5月份帐目for May account +2ih!$T;7>  
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编入某中帐项下to pass to the account of||to place to the account of "V`MNZ  
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寄出清算书to send in an account||to send in render an account 2O5yS  
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支票薄cheque book /vB%gqJvX  
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支票陈票人cheque drawer ;G3{ e  
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持票人cheque holder \0pJ+@\T9  
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不记名支票cheque to bearer||bearer cheque n.y72-&v  
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记名支票||认人支票cheque to order D] 2+<;>`>  
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到期支票antedated cheque 9=I(AYG{m  
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未到期支票postdated cheque ^\mN<z(  
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保付支票certified cheque 7w{`f)~  
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未获兑现支票，退票returned cheque v(4C?vxhG  
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横线支票crossed cheque <z)MV oa  
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普通横线general crossing +U%lWE%  
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特别横线special crossing *vsOL4I%  
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空白支票blank cheque .FHOOw1r=  
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失效支票，过期支票stale cheque  |Be.r{l  
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普通支票open cheque //Tr=!TQu  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount FT(EH  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^2^ptQ j  
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支票换现金||兑现to cash a cheque s9[v_(W  
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清理票款to clear a cheque ;:$Na=  
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保证兑现to certify a cheque *=|i"
 
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填写支票数额to fill up a cheque ?pF;{  
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支票上划线to cross a cheque WX\%FJ  
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开发支票to make out a cheque 'g=yJ  
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签发支票，开立支票to draw a cheque||to issue a cheque 'Vrev8D  
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透支支票to overdraw a cheque PZ ogN  
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背书支票to endorse a cheque k]>k1Mi=  
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请付票款||清付票款to pay a cheque||to honour a cheque TAAsV#l  
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支票退票to dishonour a cheque / P:Hfq  
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拒付支票to refuse a cheque 4KM$QHS5{  
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拒付支票to stop payment of a cheque {&<}*4D  
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提示要求付款to present for payment M|v.5l#   
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见票即付持票人payable to bearer _kx  
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支付指定人payable to order hZ'oCRM  
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已过期||无效out of date||stale v\Wm[Ld  
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请给出票人R/D||refer to drawer @*uX[)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BH-[q9pf  
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文字与数字不一致words and figures differ ,Mhe:^3  
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支票 |x6mkSf]ke  
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时间已过account closed w}.'Tebu  
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更改处应加盖印章alterations require initials & .?HuK  
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时间已过effects not cleared fl"y@;;#h  
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停止付款payment stopped CJ?gjV6  
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支票毁损cheque mutilated }o^A^
 
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汇款||寄钱to remit||to send money ~RXpz-Ye  
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寄票供取款||支票支付to send a cheque for payment "rGOw'!q>  
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寄款人a remitter Yg)V*%0n  
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收款人a remittee 2 1~7{#  
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国外汇票foreign Bill )_v\{N  
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国内汇票inland Bill 5)yOw|Bd  
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跟单汇票documentary bill
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空头汇票accommodation bill qon{ g  
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原始汇票original bill NLQE"\#a  
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改写||换新票据renewed bill 90s;/y(  
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即期汇票sight bill||bill on demand pDq#8*q+v  
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…days after date||…days after date…日后付款 uuSR%KK]|  
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…months after date||…months after date…月后付款 RzS|dGNQE  
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见票后…日付款…days after sight||…days sight >?5xDbRj  
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见票后…月付款…months after sight||…months sight 0e+W/Tq  
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同组票据set of bills 'y9*
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单张汇票sola of exchange||sole of exchange Z
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远期汇票usance bill||bill at usance bD35JG^&i  
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长期汇票long bill BeK2;[5C   
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短期汇票short bill E4+b-?PB~  
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逾期汇票overdue bill 3AURzU  
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宽限日期days of grace D(Qa>B"1  
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电汇telegraphic transfer （T.T） F
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邮汇postal order||postal note （Am.）||post office order||money order vMhYpt?7\  
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本票promissory note （P/N） QY@u}&m%o  
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押汇负责书||押汇保证书letter of hypothecation -#aZF2z  
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副保||抵押品||付属担保物collateral security Z:@6Lv?CN  
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担保书trust receipt||letter of indemnity DLi?'K3t  
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承兑||认付acceptance d&jjWlHgEN  
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单张承兑general acceptance _ h9o@  
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有条件承兑qualified acceptance QU T"z'  
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附条件认付conditional acceptance /p)F>WR  
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部分认付partial acceptance   %d;<2
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