[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。   f7I!o,/  
会计报表statement of account s=hao4v7z  

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往来帐目account current =H8Y  
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现在往来帐||存款额current accout Z+2 j(  
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销货帐account sales %PC8}++  
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共同计算帐项joint account Lm*PHG  
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未决帐项outstanding account tv%B=E!r  
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贷方帐项credit account||creditor account ]nq/yAF%  
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借方帐项debit account||debtor account Xo3@-D_c!c  
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应付帐||应付未付帐account payable 1u~a*lO}  
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应收帐||应收未收帐account receivable /6:qmh2  
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新交易||新帐new account U\-= |gQ'  
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未决帐||老帐old account Qcn;:6_&W  
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现金帐cash account eU\XAN#@  
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流水帐running account "-S@R=bi  
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暂记帐||未定帐suspense account YT6dI"48  
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过期帐||延滞帐overdue account||pastdue account 0+/ew8~$  
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杂项帐户sundry account &r2\P6J  
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详细帐单||明细表detail account q@1xYz:J  
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呆帐bad account nPk&/H%5hn  
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会计项目title of account lIPz"  
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会计薄||帐薄account-book dSe d6  
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营业报告书||损益计算表account of budiness||business report t%StBq(q  
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借贷细帐||交验帐account rendered eJeL{`NS  
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明细帐account stated .y lv
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与…银行开立一户头to open an account with vM50
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与…银行建立交易to keep account with i[:cG  
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继续记帐to keep account { h PB%  
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与…有交易to have an account with Ubgn^+AI  
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作成会计帐||有往来帐项to make out an account with g@T}h[  
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清算||清理债务to make up an account #sxv?r  
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清洁帐目||与…停止交易to close ones account with VgMuX3=  
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结帐to close an account
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清理未付款to ask an account||to demand an account TrBtTqH)  
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结清差额to balance the account with cgR8+o  
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清算to settle an account||to liquidate an account||to square an account wLo<gA6;  
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审查帐目||监查帐目to audit an account Nk?/vMaw  
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检查帐目to examine an account [\=1|t5n~  
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转入A的帐户to charge the amount to As account \sS0@gnDI  
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以计帐方式付款to pay on account !~Kg_*IT  
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代理某人||为某人on ones account||on account of one x(A6RRh  
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为自己计算||独立帐目on ones own account Uq.hCb`:  
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由某人收益并负风险on ones account and risk||for ones account and risk ^(7Qz&q  
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由某人负担for ones account||for account of one |q Pu*vR  
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按某人指示||列入某人帐户by order and for account of one euET)Ccq  
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列入5月份帐目for May account -a7BVEFts  
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编入某中帐项下to pass to the account of||to place to the account of 'AZ

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寄出清算书to send in an account||to send in render an account br*PB]dU  
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支票薄cheque book ]^<\a=U  
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支票陈票人cheque drawer  I^G6aw  
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持票人cheque holder C2yJ Xi`$  
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不记名支票cheque to bearer||bearer cheque {"db1Gbfg  
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记名支票||认人支票cheque to order ){KrBaGa4  
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到期支票antedated cheque ( geV(zT  
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未到期支票postdated cheque 9fsc>9  
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保付支票certified cheque /'^BHA|h  
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未获兑现支票，退票returned cheque S`vw<u4t  
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横线支票crossed cheque ?F~0\T,7  
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普通横线general crossing ,<[x9 "3\  
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特别横线special crossing D3y4e8+Z'  
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空白支票blank cheque l!ZzJ&  
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失效支票，过期支票stale cheque o_r{cnu  
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普通支票open cheque jI$7vmO  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S(:|S(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Htep
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支票换现金||兑现to cash a cheque \*c=b
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清理票款to clear a cheque wL&[Vi_j{  
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保证兑现to certify a cheque 7s;*vd>  
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填写支票数额to fill up a cheque `U{#;  
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支票上划线to cross a cheque :oJ!9\5  
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开发支票to make out a cheque MA v-
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签发支票，开立支票to draw a cheque||to issue a cheque EtDzmpJR>  
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透支支票to overdraw a cheque S|_lbMZM  
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背书支票to endorse a cheque J#G\7'?{  
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请付票款||清付票款to pay a cheque||to honour a cheque S#|5&SR  
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支票退票to dishonour a cheque (M%ZSF V  
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拒付支票to refuse a cheque _i0,?U2C  
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拒付支票to stop payment of a cheque !(qaudX{>k  
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提示要求付款to present for payment
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见票即付持票人payable to bearer lLuAgds`  
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支付指定人payable to order  Qs\!Kk@  
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已过期||无效out of date||stale NSQf@o  
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请给出票人R/D||refer to drawer zvh&o*\2<d  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,F 0bkNBG  
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文字与数字不一致words and figures differ "\x\P)j0>  
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支票 ^+Stvj:N  
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时间已过account closed kI# yW!  
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更改处应加盖印章alterations require initials )\0LxsZ  
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时间已过effects not cleared &io*pmUm6  
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停止付款payment stopped rQD7ZN_ R  
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支票毁损cheque mutilated ,[0rh%%j  
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汇款||寄钱to remit||to send money 7"Iagrgw  
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寄票供取款||支票支付to send a cheque for payment %.;`0}b  
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寄款人a remitter M4(`o^
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收款人a remittee W-l
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国外汇票foreign Bill 3"J85V%h]n  
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国内汇票inland Bill A('_.J=  
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跟单汇票documentary bill F-2&P:sjQ  

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空头汇票accommodation bill c-{;P>L  
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原始汇票original bill 5U+a{oA  
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改写||换新票据renewed bill #
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即期汇票sight bill||bill on demand F ak"u'~  
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…days after date||…days after date…日后付款 j[Xci<m  
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…months after date||…months after date…月后付款  ,m-/R  
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见票后…日付款…days after sight||…days sight Q7-d]xJ^  
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见票后…月付款…months after sight||…months sight bez_|fY{T  
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同组票据set of bills aA5rvP+  
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单张汇票sola of exchange||sole of exchange v3vQfcxR  
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远期汇票usance bill||bill at usance (\=iKE4#  
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长期汇票long bill 3:;2Av2(X.  
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短期汇票short bill |rDv!m  
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逾期汇票overdue bill 7fg +WZ  
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宽限日期days of grace oq<n5  
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电汇telegraphic transfer （T.T） AJ*FQo.U  
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邮汇postal order||postal note （Am.）||post office order||money order g`}+K U  
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本票promissory note （P/N） JDyP..Dt  
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押汇负责书||押汇保证书letter of hypothecation ].j;d2xT\  
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副保||抵押品||付属担保物collateral security CCp8,  
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担保书trust receipt||letter of indemnity ctv=8SFv(  
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承兑||认付acceptance V0,%g+.^  
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单张承兑general acceptance ZR~ *Yof y  
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有条件承兑qualified acceptance ^MyuD?va  
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附条件认付conditional acceptance Fu*~{n  
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部分认付partial acceptance   &TmN^R>