[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。   mLO{~ruu  
会计报表statement of account AO'B p5:Q  
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往来帐目account current d `Q$URn|  
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现在往来帐||存款额current accout XTyn[n  
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销货帐account sales ;X\>oV3#  
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共同计算帐项joint account 7BF't!-2F  
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未决帐项outstanding account bs]ret$?(q  
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贷方帐项credit account||creditor account KL0u:I(lWU  
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借方帐项debit account||debtor account ZH`6>:  
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应付帐||应付未付帐account payable =X>3C"]  
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应收帐||应收未收帐account receivable _:M6~XHo  
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新交易||新帐new account 60teD>Eh,  
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未决帐||老帐old account !U,qr0h  
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现金帐cash account VuJth  
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流水帐running account x7Ly,  
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暂记帐||未定帐suspense account ;csAhkf:S  
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过期帐||延滞帐overdue account||pastdue account W3*WR,z  
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杂项帐户sundry account PM= I
 
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详细帐单||明细表detail account 9Wx q  
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呆帐bad account )5d&K8@  
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会计项目title of account A_Sl#e  
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会计薄||帐薄account-book y"$|?187x  
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营业报告书||损益计算表account of budiness||business report @%ChPjN  
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借贷细帐||交验帐account rendered @WBy:gV"  
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明细帐account stated D\j1`  
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与…银行开立一户头to open an account with SAThY $)6  
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与…银行建立交易to keep account with x*BfR j  
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继续记帐to keep account f_D1zU^  
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与…有交易to have an account with w`>xK sKW>  
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作成会计帐||有往来帐项to make out an account with \vFkhm  
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清算||清理债务to make up an account g[H7.  
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清洁帐目||与…停止交易to close ones account with 2{+\\.4Evk  
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结帐to close an account &)xoR4!2  
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清理未付款to ask an account||to demand an account n]9y Cr  
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结清差额to balance the account with E@t~juF!  
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清算to settle an account||to liquidate an account||to square an account #<v3G)|aS  
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审查帐目||监查帐目to audit an account `n5)o U2q  
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检查帐目to examine an account \i`/k(  
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转入A的帐户to charge the amount to As account JRU)AMMU&  
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以计帐方式付款to pay on account +uv]d
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代理某人||为某人on ones account||on account of one 'y;[ fwo7  
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为自己计算||独立帐目on ones own account q jUQ2
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由某人收益并负风险on ones account and risk||for ones account and risk 9Z rWG  
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由某人负担for ones account||for account of one Wl::tgU  
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按某人指示||列入某人帐户by order and for account of one mv<z%y ?Oj  
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列入5月份帐目for May account kF6X?mqgD  
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编入某中帐项下to pass to the account of||to place to the account of !*+~R2&b
 
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寄出清算书to send in an account||to send in render an account #N@sJyIN  
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支票薄cheque book K^s!0[6  
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支票陈票人cheque drawer p4HX83y{  
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持票人cheque holder &xrm;pO  
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不记名支票cheque to bearer||bearer cheque jD$ T  

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记名支票||认人支票cheque to order Qighvei  
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到期支票antedated cheque SDDs}mV  
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未到期支票postdated cheque y{U'\  
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保付支票certified cheque mY#[D;mUe  
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未获兑现支票，退票returned cheque $zy Y"yWRZ  
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横线支票crossed cheque Y'%sA~g  
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普通横线general crossing \SA5@ .W  
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特别横线special crossing 9)e`mO*n  
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空白支票blank cheque D
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失效支票，过期支票stale cheque DU({Ncge
 
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普通支票open cheque >p}d: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 bhnm<RZ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l/DV ?27  
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支票换现金||兑现to cash a cheque iG6 ^s62z7  
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清理票款to clear a cheque :_p3nb[r  
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保证兑现to certify a cheque mhnD1}9,Ih  
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填写支票数额to fill up a cheque zVGjXuNa  
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支票上划线to cross a cheque Zo-E0[9  
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开发支票to make out a cheque >XSe  
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签发支票，开立支票to draw a cheque||to issue a cheque !jU<(eY  
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透支支票to overdraw a cheque ig")bt3s5  
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背书支票to endorse a cheque }2:bYpYQ  
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请付票款||清付票款to pay a cheque||to honour a cheque e%R+IH5i  
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支票退票to dishonour a cheque ;}A#ws_CD_  
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拒付支票to refuse a cheque xp)#a_}  
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拒付支票to stop payment of a cheque q[M7)-  
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提示要求付款to present for payment IywovN Tr  
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见票即付持票人payable to bearer 6 N~ jt  
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支付指定人payable to order nd3]&occ  
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已过期||无效out of date||stale r;|Bc$P  
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请给出票人R/D||refer to drawer l>~:lBO  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds F|xXMpC.f  
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文字与数字不一致words and figures differ d2.n^Q"?3  
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支票 ;4 ?%k )  
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时间已过account closed +bdkqdB9  
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更改处应加盖印章alterations require initials LTzf&TZbx5  
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时间已过effects not cleared YgM6z K~  
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停止付款payment stopped A: 0] n  
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支票毁损cheque mutilated Q=^}B}G  
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汇款||寄钱to remit||to send money u
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寄票供取款||支票支付to send a cheque for payment ^+GN8LUs  
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寄款人a remitter <7PtC,74  
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收款人a remittee 2B!nLLCp+  
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国外汇票foreign Bill 6PPvfD^  
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国内汇票inland Bill ?C $_?Qi  
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跟单汇票documentary bill VFYJXR{  
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空头汇票accommodation bill wkIH<w|jb  
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原始汇票original bill f3596a  

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改写||换新票据renewed bill -7pZRnv
 
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即期汇票sight bill||bill on demand #MBYa&Tw7  
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…days after date||…days after date…日后付款 }2h~o~  
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…months after date||…months after date…月后付款 /#Xz+#SqY  
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见票后…日付款…days after sight||…days sight `GSfA0?  
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见票后…月付款…months after sight||…months sight M"V?fn'  
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同组票据set of bills Uh9$e
 
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单张汇票sola of exchange||sole of exchange NDI|;  
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远期汇票usance bill||bill at usance e
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长期汇票long bill ,rG$JCS'KQ  
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短期汇票short bill m+V'*[O{  
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逾期汇票overdue bill k.rZj|7 L  
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宽限日期days of grace W**a\[~$  
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电汇telegraphic transfer （T.T） pYVQ-r%QF  
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邮汇postal order||postal note （Am.）||post office order||money order `F(KM '  
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本票promissory note （P/N） -4"E]
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押汇负责书||押汇保证书letter of hypothecation R`A@F2  
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副保||抵押品||付属担保物collateral security @R>J\>  
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担保书trust receipt||letter of indemnity >8HcCG  
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承兑||认付acceptance hcwKi  
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单张承兑general acceptance a\aJw[d{  
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有条件承兑qualified acceptance t%V! SvT8+  
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附条件认付conditional acceptance ( {5LB4  
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部分认付partial acceptance   J9zSBsp_