[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。   tg9{(_t/W  
会计报表statement of account lg{M\ +  
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往来帐目account current .k%/JF91n  
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现在往来帐||存款额current accout '<O.J(N~4!  
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销货帐account sales >x ]{cb/m  
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共同计算帐项joint account V}FH5z |  
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未决帐项outstanding account a%QgL&_5  
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贷方帐项credit account||creditor account b27t-p8  
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借方帐项debit account||debtor account 3~LNz8Z*  
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应付帐||应付未付帐account payable f{|n/j;n=C  
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应收帐||应收未收帐account receivable {5+ 39=(  
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新交易||新帐new account Ym$`EN  
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未决帐||老帐old account Z5`V\$  
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现金帐cash account q35=_'\W  
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流水帐running account @2>c
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暂记帐||未定帐suspense account !"ydl2  
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过期帐||延滞帐overdue account||pastdue account ]UZP dw1D  
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杂项帐户sundry account eUD 5V  
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详细帐单||明细表detail account Ki /j\  
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呆帐bad account hzh3p[  
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会计项目title of account }x_:v!G  
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会计薄||帐薄account-book %B\VY+  
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营业报告书||损益计算表account of budiness||business report '1Ex{

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借贷细帐||交验帐account rendered C~M,N|m+^  
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明细帐account stated 8w~X4A,  
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与…银行开立一户头to open an account with |"}rC >+  
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与…银行建立交易to keep account with $7p0<<Nck  
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继续记帐to keep account ;Ji3|=4u  
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与…有交易to have an account with +0:]KG!Zs.  
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作成会计帐||有往来帐项to make out an account with gi8f)MNP?~  
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清算||清理债务to make up an account Q6CVMYT  
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清洁帐目||与…停止交易to close ones account with Pe@*')o*  
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结帐to close an account |sAl k,8s  
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清理未付款to ask an account||to demand an account H
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结清差额to balance the account with es\Fn#?O  
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清算to settle an account||to liquidate an account||to square an account M|UCV_omN  
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审查帐目||监查帐目to audit an account c+ aTO"  
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检查帐目to examine an account ~b6c:db3  
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转入A的帐户to charge the amount to As account Rvy Cc!d  
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以计帐方式付款to pay on account GGsAisF"N  
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代理某人||为某人on ones account||on account of one /Nhc|x6zQ  
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为自己计算||独立帐目on ones own account tV2o9!N4  
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由某人收益并负风险on ones account and risk||for ones account and risk D4T(Dce  
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由某人负担for ones account||for account of one pV$A?b"?*  
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按某人指示||列入某人帐户by order and for account of one LRSt >; M  
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列入5月份帐目for May account Q'aVdJN,  
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编入某中帐项下to pass to the account of||to place to the account of b:$q5  
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寄出清算书to send in an account||to send in render an account w=[ITQ|W%  
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支票薄cheque book H:mcex  
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支票陈票人cheque drawer VI)hA ^S  
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持票人cheque holder DKG;up0  
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不记名支票cheque to bearer||bearer cheque uC2qP)m,^  
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记名支票||认人支票cheque to order )2R]KU_=g  
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到期支票antedated cheque sAjN<P  
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未到期支票postdated cheque GQ*or>R1  
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保付支票certified cheque 8cj}9}k  
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未获兑现支票，退票returned cheque 0VIR=Pbp  
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横线支票crossed cheque I3YSW  
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普通横线general crossing `r0MQkk  
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特别横线special crossing P} Y .  
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空白支票blank cheque [\=1|t5n~  
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失效支票，过期支票stale cheque 3u9}z+q  
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普通支票open cheque Y\E7nll:.  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount KuMH,rXF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @Z Dd(xB&  
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支票换现金||兑现to cash a cheque Lg|]|,%e  

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清理票款to clear a cheque Nu+DVIM  
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保证兑现to certify a cheque +_ny{i`'  
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填写支票数额to fill up a cheque )oZ2,]us!  
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支票上划线to cross a cheque /?*ut
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开发支票to make out a cheque HP:[aR!2P  
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签发支票，开立支票to draw a cheque||to issue a cheque \Npvm49  
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透支支票to overdraw a cheque T[2<_nn=  
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背书支票to endorse a cheque o 80x@ &A:  
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请付票款||清付票款to pay a cheque||to honour a cheque hz5t/
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支票退票to dishonour a cheque ){KrBaGa4  
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拒付支票to refuse a cheque XY<KLO%  
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拒付支票to stop payment of a cheque _WI~b  
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提示要求付款to present for payment i*mI-l
 
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见票即付持票人payable to bearer X7?j90tH  
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支付指定人payable to order qJR8fQ
  
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已过期||无效out of date||stale &LQfs4}a ,  
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请给出票人R/D||refer to drawer ' Y]<1M>.g  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MI~QXy,  
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文字与数字不一致words and figures differ jn oX%3d-  
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支票 sR| /s3;  
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时间已过account closed S4OOm[8  
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更改处应加盖印章alterations require initials 3w! NTvp  
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时间已过effects not cleared ~u r}6T  
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停止付款payment stopped \*c=b
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支票毁损cheque mutilated T? ,Q=.  
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汇款||寄钱to remit||to send money Wr,pm#gl6  
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寄票供取款||支票支付to send a cheque for payment zZV9`cqZ{  
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寄款人a remitter d)0 hAdh  
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收款人a remittee W;8}`k  
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国外汇票foreign Bill  FOqD  
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国内汇票inland Bill qwo{34  
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跟单汇票documentary bill #twl  
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空头汇票accommodation bill K Z0%J5  
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原始汇票original bill Y+3r{OI  
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改写||换新票据renewed bill 6)9X+U@  
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即期汇票sight bill||bill on demand 3L;&MG=  
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…days after date||…days after date…日后付款 >orDw3xC  
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…months after date||…months after date…月后付款 0EUC8Ni  
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见票后…日付款…days after sight||…days sight .p\<niu7  
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见票后…月付款…months after sight||…months sight +p &$`(  
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同组票据set of bills ]q @W(
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单张汇票sola of exchange||sole of exchange U("m}^  
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远期汇票usance bill||bill at usance _<;westq  
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长期汇票long bill AO^c=^  
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短期汇票short bill )Xd2qbi  
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逾期汇票overdue bill M9dUo7  
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宽限日期days of grace uHpSE?y/  
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电汇telegraphic transfer （T.T） /km'#f)/  
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邮汇postal order||postal note （Am.）||post office order||money order FVS@z5A8<=  
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本票promissory note （P/N） 9mfP9  
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押汇负责书||押汇保证书letter of hypothecation <MoKTP-<  
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副保||抵押品||付属担保物collateral security Zp*0%x!e  
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担保书trust receipt||letter of indemnity M4(`o^
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承兑||认付acceptance W-l
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单张承兑general acceptance nXnO]wXC  
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有条件承兑qualified acceptance BSib/)p  
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附条件认付conditional acceptance 1P +Te,I  

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部分认付partial acceptance   c-{;P>L