[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。   G^
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会计报表statement of account w ~@.&  
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往来帐目account current @=q,,t$r  
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现在往来帐||存款额current accout .f 4a+w  
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销货帐account sales "H\'4'hg  
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共同计算帐项joint account dP[l$/  
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未决帐项outstanding account fI(u-z~,  
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贷方帐项credit account||creditor account <r]7xsr  
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借方帐项debit account||debtor account j(/B f m  
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应付帐||应付未付帐account payable tdg.vYMDPC  
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应收帐||应收未收帐account receivable
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新交易||新帐new account {V%ZOdg9  
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未决帐||老帐old account q]q(zUtU  
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现金帐cash account o>#<c @  
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流水帐running account b1{~j]"$L  
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暂记帐||未定帐suspense account k9UmTvX  
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过期帐||延滞帐overdue account||pastdue account YXXUYi~!f  
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杂项帐户sundry account LA $uD?YA  
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详细帐单||明细表detail account oQ~Q?o]Ri  
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呆帐bad account #{7=  
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会计项目title of account <'op  
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会计薄||帐薄account-book lJoMJS;S]}  

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营业报告书||损益计算表account of budiness||business report I%%\;Dy  
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借贷细帐||交验帐account rendered _Pa(5-S'KR  
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明细帐account stated KJ,{w?p~ )  
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与…银行开立一户头to open an account with eOy{]<l3  
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与…银行建立交易to keep account with /YHBhoat  
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继续记帐to keep account v[CX-CBZ ?  
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与…有交易to have an account with 1mL--m'r  
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作成会计帐||有往来帐项to make out an account with R_uA!MoLs  
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清算||清理债务to make up an account eL^,-3JA(]  
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清洁帐目||与…停止交易to close ones account with r&0v,WSp&S  
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结帐to close an account dy,,x
 
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清理未付款to ask an account||to demand an account .2!'6;K  
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结清差额to balance the account with H1 n`A#6?  
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清算to settle an account||to liquidate an account||to square an account _4owxYSDke  
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审查帐目||监查帐目to audit an account !(w\%$|  
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检查帐目to examine an account  x76<u:  
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转入A的帐户to charge the amount to As account 7od!:<v/  
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以计帐方式付款to pay on account Y=x]'3}^  
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代理某人||为某人on ones account||on account of one kJlRdt2  
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为自己计算||独立帐目on ones own account hoO8s#0ED  
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由某人收益并负风险on ones account and risk||for ones account and risk V!DQ_T+a  
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由某人负担for ones account||for account of one .?<,J  
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按某人指示||列入某人帐户by order and for account of one Zv kO#j  
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列入5月份帐目for May account R8W{[@  
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编入某中帐项下to pass to the account of||to place to the account of rMH\;\ I|U  
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寄出清算书to send in an account||to send in render an account Kaa
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支票薄cheque book ?N~rms e  
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支票陈票人cheque drawer ^I5k+cL  
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持票人cheque holder 4@u*#Bp`|  
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不记名支票cheque to bearer||bearer cheque K pDKIi  
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记名支票||认人支票cheque to order F * =>=  
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到期支票antedated cheque B36_OH  
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未到期支票postdated cheque 5V':3o;D__  
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保付支票certified cheque J/mLmSx  
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未获兑现支票，退票returned cheque ;.Zgt8/.  
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横线支票crossed cheque w[YiH $  
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普通横线general crossing K~$A2b95  
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特别横线special crossing X [IVK~D}z  
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空白支票blank cheque *eL&fC  
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失效支票，过期支票stale cheque _zt)c!  
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普通支票open cheque dDYD6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount IJ\4S  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {6Y|Z>  
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支票换现金||兑现to cash a cheque (%~^Kmfb0  
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清理票款to clear a cheque _4,/uG|a O  
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保证兑现to certify a cheque @*e5(@R  

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填写支票数额to fill up a cheque VOJA}$  
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支票上划线to cross a cheque G+7#!y Y  
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开发支票to make out a cheque or,:5Z  
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签发支票，开立支票to draw a cheque||to issue a cheque .jUM'; l  
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透支支票to overdraw a cheque hsB3zqotF  
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背书支票to endorse a cheque t"JE+G  
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请付票款||清付票款to pay a cheque||to honour a cheque ?wP /l  
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支票退票to dishonour a cheque o_8Wnx^  
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拒付支票to refuse a cheque OUq%d8W  
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拒付支票to stop payment of a cheque b)eoFc)lc  
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提示要求付款to present for payment GKc?  
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见票即付持票人payable to bearer JC0#pU;  
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支付指定人payable to order Mw3$QRM  
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已过期||无效out of date||stale _\=x A6!  
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请给出票人R/D||refer to drawer o}DRp4;Ka  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds v%$l(  
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文字与数字不一致words and figures differ e^em^1H( %  
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支票 vh.-9eD  
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时间已过account closed F!3p )?  
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更改处应加盖印章alterations require initials dG7d}0O u'  
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时间已过effects not cleared T ay226  
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停止付款payment stopped :-O$rm  
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支票毁损cheque mutilated cpl Ny?UIC  
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汇款||寄钱to remit||to send money |||m 5(`S  
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寄票供取款||支票支付to send a cheque for payment %f'=9pit  
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寄款人a remitter w&f>VB~,1  
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收款人a remittee u:']jw=f  
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国外汇票foreign Bill j94~cYV  
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国内汇票inland Bill GApvRR+Z  
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跟单汇票documentary bill #'O9Hn({  
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空头汇票accommodation bill n|?sNM<J3  
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原始汇票original bill A W6B[  
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改写||换新票据renewed bill +|b#|>6  
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即期汇票sight bill||bill on demand GOGS"q  
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…days after date||…days after date…日后付款 {X2uFw Gi  
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…months after date||…months after date…月后付款 w0@XJH:P
 
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见票后…日付款…days after sight||…days sight cUP1Uolvn  
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见票后…月付款…months after sight||…months sight ]l h=ZC  
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同组票据set of bills ;qy;;usa  
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单张汇票sola of exchange||sole of exchange J E5qR2VA  
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远期汇票usance bill||bill at usance ]8OmYU%6V  
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长期汇票long bill RTbV!I  
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短期汇票short bill =aQlT*n%3  
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逾期汇票overdue bill uit.r^8l  
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宽限日期days of grace 3G 5xIr6   
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电汇telegraphic transfer （T.T） )+Z.J]$O-  
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邮汇postal order||postal note （Am.）||post office order||money order wxBZ+UP_  
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本票promissory note （P/N） a{}#t}  
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押汇负责书||押汇保证书letter of hypothecation ~,)D n  
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副保||抵押品||付属担保物collateral security -vc$I=b;  
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担保书trust receipt||letter of indemnity c68y\  
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承兑||认付acceptance c=?6`m,"M  
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单张承兑general acceptance /[/{m]  
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有条件承兑qualified acceptance CK|AXz+EN  
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附条件认付conditional acceptance hgDFhbHtd6  
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部分认付partial acceptance   )"{}L.gC6