[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。   >&ENrvaJ  
会计报表statement of account +o?;7  
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往来帐目account current _L +j6N.h1  
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现在往来帐||存款额current accout 60 %VG  
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销货帐account sales V!l? FOSZ  
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共同计算帐项joint account i+F*vTM2,  
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未决帐项outstanding account J/IRCjQ}  
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贷方帐项credit account||creditor account k*v${1&  
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借方帐项debit account||debtor account Gu@C*.jj!  
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应付帐||应付未付帐account payable f >.^7.is  
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应收帐||应收未收帐account receivable wqi0%Cu*  
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新交易||新帐new account TMo DN%{  
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未决帐||老帐old account 8d2\H*a9~  
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现金帐cash account z:$ibk4#h  
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流水帐running account ]Vmo>  
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暂记帐||未定帐suspense account vS )>g4  
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过期帐||延滞帐overdue account||pastdue account r~ 2hTie  
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杂项帐户sundry account NPrLM5  
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详细帐单||明细表detail account g&85L$   
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呆帐bad account M;,$
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会计项目title of account `d$@1  
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会计薄||帐薄account-book ~ r!(V;k{  
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营业报告书||损益计算表account of budiness||business report ON)
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借贷细帐||交验帐account rendered I](a 5i  
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明细帐account stated m;]wKd"  
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与…银行开立一户头to open an account with ]5c(:T F  
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与…银行建立交易to keep account with rO$pj~!|Q  
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继续记帐to keep account ~}}<+JEEO  
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与…有交易to have an account with fk5'v
 
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作成会计帐||有往来帐项to make out an account with pWGR#x'  
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清算||清理债务to make up an account () _RLA  
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清洁帐目||与…停止交易to close ones account with w}>%E6UY  
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结帐to close an account 6M*z`B{hV  
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清理未付款to ask an account||to demand an account y9 {7+]  
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结清差额to balance the account with 6:#o0OeBP  
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清算to settle an account||to liquidate an account||to square an account SH{@yS[c!  
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审查帐目||监查帐目to audit an account w*VN=  
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检查帐目to examine an account <T}U 3lL^  
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转入A的帐户to charge the amount to As account 'v6@5t19j  
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以计帐方式付款to pay on account 7 m{lOR  
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代理某人||为某人on ones account||on account of one gZ,h95
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为自己计算||独立帐目on ones own account m)tu~neM  
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由某人收益并负风险on ones account and risk||for ones account and risk C t,p  
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由某人负担for ones account||for account of one lx:$EJ  
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按某人指示||列入某人帐户by order and for account of one u<edO+  
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列入5月份帐目for May account 5kiW@{m  
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编入某中帐项下to pass to the account of||to place to the account of a{nR:zPE  
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寄出清算书to send in an account||to send in render an account eY<<Hld  
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支票薄cheque book aK_5@8+ZD  
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支票陈票人cheque drawer h&>3;Lj  
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持票人cheque holder ot}erC2~  

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不记名支票cheque to bearer||bearer cheque p'R<yB)V  
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记名支票||认人支票cheque to order 4aXIRu%#7  
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到期支票antedated cheque  &K/?#  
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未到期支票postdated cheque EvT$|#FY  
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保付支票certified cheque ?bZH Aed  
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未获兑现支票，退票returned cheque }Ng P`m  
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横线支票crossed cheque rpow@@ad<  
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普通横线general crossing Q"&Mr+  
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特别横线special crossing D+7xMT8pqH  
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空白支票blank cheque im>(^{{r&  
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失效支票，过期支票stale cheque !^arWH[od  
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普通支票open cheque w'@gzK  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !#0)`4O  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^6W}ZLp  
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支票换现金||兑现to cash a cheque $LXa]  
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清理票款to clear a cheque I!/32* s1t  
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保证兑现to certify a cheque B!'K20"gF  
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填写支票数额to fill up a cheque =3(v4E':5  
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支票上划线to cross a cheque kK5&?)3Y:  
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开发支票to make out a cheque P-X|qVNK1Z  
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签发支票，开立支票to draw a cheque||to issue a cheque 5o6IpF 0V  
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透支支票to overdraw a cheque 1Ek3^TOv7  
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背书支票to endorse a cheque 2$JZ(qnN  
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请付票款||清付票款to pay a cheque||to honour a cheque %M x|"ff  
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支票退票to dishonour a cheque ld(60?z>FH  
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拒付支票to refuse a cheque Jxl'!8t  
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拒付支票to stop payment of a cheque 0YoKSo  
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提示要求付款to present for payment 3nA^s"#p  
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见票即付持票人payable to bearer 1V,@uY)s  
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支付指定人payable to order {^oohW -  
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已过期||无效out of date||stale *o1US  
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请给出票人R/D||refer to drawer xR-;,=J  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds B-g uz  
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文字与数字不一致words and figures differ TJYhgna  
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支票 >-c?+oy  
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时间已过account closed qBF|' .$^  
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更改处应加盖印章alterations require initials xqSZ{E:  
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时间已过effects not cleared Lvt3S .l  
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停止付款payment stopped @V>]95R
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支票毁损cheque mutilated X:t?'41m\  
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汇款||寄钱to remit||to send money WCY._H>|   
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寄票供取款||支票支付to send a cheque for payment N5W!(h)  
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寄款人a remitter !pj&h0CR  
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收款人a remittee {li Q&AZ  
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国外汇票foreign Bill zA?AX1%Wa  
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国内汇票inland Bill G
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跟单汇票documentary bill !r6Yq,3  
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空头汇票accommodation bill w_"-rGV  
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原始汇票original bill +BM[@?"hrh  
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改写||换新票据renewed bill a;a1>1  
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即期汇票sight bill||bill on demand 7'8G,|&:*  
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…days after date||…days after date…日后付款 *T}c{ /  
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…months after date||…months after date…月后付款 wmX(%5vY^  
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见票后…日付款…days after sight||…days sight [_ uT+q3  
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见票后…月付款…months after sight||…months sight s`G}MU  
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同组票据set of bills *aFh*-Sj2I  
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单张汇票sola of exchange||sole of exchange hhWy
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远期汇票usance bill||bill at usance B+jh|@-  
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长期汇票long bill $tc1te  
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短期汇票short bill |+[Y_j  
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逾期汇票overdue bill VV5 4$ a  
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宽限日期days of grace #Jp|Cb<qx  
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电汇telegraphic transfer （T.T） MXDCOe~07  
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邮汇postal order||postal note （Am.）||post office order||money order ^wwS`vPb  
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本票promissory note （P/N） @CxgoX^  
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押汇负责书||押汇保证书letter of hypothecation sO(4F8cpU  
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副保||抵押品||付属担保物collateral security vl+bc[ i~  
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担保书trust receipt||letter of indemnity 5')]Y1J  
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承兑||认付acceptance M)Z! W3  
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单张承兑general acceptance nqTOAL9FF  
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有条件承兑qualified acceptance \[)SK`cwd  
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附条件认付conditional acceptance Dbq/t^  
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部分认付partial acceptance   28c6~*Te#