[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。   Ogb_WO;)  
会计报表statement of account S,H{\c  
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往来帐目account current \ *2IU"R  
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现在往来帐||存款额current accout eZ cm3=WV|  
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销货帐account sales ",}VB8K  
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共同计算帐项joint account 3X:F9x>y  
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未决帐项outstanding account ,w6?} N  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account %VMazlM
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应付帐||应付未付帐account payable 8{ep`$(K@  
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应收帐||应收未收帐account receivable IQM!dC  
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新交易||新帐new account `<K#bDU;a  
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未决帐||老帐old account ^I0SfZ'Y  
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现金帐cash account ?832#a?FZ;  
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流水帐running account :>,d$f^tqE  
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暂记帐||未定帐suspense account '
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过期帐||延滞帐overdue account||pastdue account Fc=8Qt^  
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杂项帐户sundry account v9<p@GY"\  
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详细帐单||明细表detail account Y)uNzb6R  
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呆帐bad account .z
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会计项目title of account eQ*gnV}rE%  
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会计薄||帐薄account-book ]03!KE  
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营业报告书||损益计算表account of budiness||business report LIR2 B"3F  
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借贷细帐||交验帐account rendered K
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明细帐account stated p1 o?^A&  
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与…银行开立一户头to open an account with MxCs0::
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与…银行建立交易to keep account with OnG!5b  
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继续记帐to keep account u52@{@Ad  
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与…有交易to have an account with 6k^ vF~  
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作成会计帐||有往来帐项to make out an account with ka]n+"~==\  
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清算||清理债务to make up an account BL]^+KnP  
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清洁帐目||与…停止交易to close ones account with xNjA>S\]W5  
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结帐to close an account a 8dR.  
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清理未付款to ask an account||to demand an account 89WuxCFS  
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结清差额to balance the account with F@?QVdY1q7  
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清算to settle an account||to liquidate an account||to square an account W}(dhgf  
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审查帐目||监查帐目to audit an account h#;yA"j1&  
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检查帐目to examine an account c-gaK\u}j}  
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转入A的帐户to charge the amount to As account j^LnHVHk1  
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以计帐方式付款to pay on account _Hkc<j/e~  
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代理某人||为某人on ones account||on account of one c L84}1QD  
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为自己计算||独立帐目on ones own account >R.~'A/$F  
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由某人收益并负风险on ones account and risk||for ones account and risk t$s)S>  
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由某人负担for ones account||for account of one `(16_a  
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按某人指示||列入某人帐户by order and for account of one UlQ}   
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列入5月份帐目for May account ?jb7Oq#[  
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编入某中帐项下to pass to the account of||to place to the account of k98-
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寄出清算书to send in an account||to send in render an account v]vrD2L  
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支票薄cheque book 6V!yfps)  
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支票陈票人cheque drawer DlTV1X-^1  
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持票人cheque holder 4dl?US[-  
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不记名支票cheque to bearer||bearer cheque i_f"?X;D  
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记名支票||认人支票cheque to order trM8p  
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到期支票antedated cheque &`t-[5O\  
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未到期支票postdated cheque 0+M1,?+GfF  
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保付支票certified cheque Xs*~[k'  
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未获兑现支票，退票returned cheque ~r&Q\G  
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横线支票crossed cheque l AE$HP'o  
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普通横线general crossing Lp1wA*  
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特别横线special crossing ?jz{fU  
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空白支票blank cheque 9S.R%2xw`  
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失效支票，过期支票stale cheque "x3_cA~  
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普通支票open cheque y)Ip\.KV\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9bqfZ"6nXY  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~EE*/vX  
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支票换现金||兑现to cash a cheque ~cU,3g  
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清理票款to clear a cheque P0}uTee  
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保证兑现to certify a cheque ~`8`kk8  
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填写支票数额to fill up a cheque PNg,
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支票上划线to cross a cheque ;Q? Qwda  
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开发支票to make out a cheque a8A8?
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签发支票，开立支票to draw a cheque||to issue a cheque !mq+Oz~  
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透支支票to overdraw a cheque 611:eLyy&l  
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背书支票to endorse a cheque s.Yywy  
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请付票款||清付票款to pay a cheque||to honour a cheque /':kJOk<[  
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支票退票to dishonour a cheque 5 EDGl  
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拒付支票to refuse a cheque 8(5}Jo+  
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拒付支票to stop payment of a cheque m_' 1yX@  
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提示要求付款to present for payment DoNbCVZ  
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见票即付持票人payable to bearer |BF4F5wC?  
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支付指定人payable to order ~48Uch\LG:  
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已过期||无效out of date||stale "4oY F:h  
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请给出票人R/D||refer to drawer s?7g3H5#0k  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lLS`Ln)"  
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文字与数字不一致words and figures differ ,*}SfCon  
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支票 o!gl :izb  
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时间已过account closed iRBUX`0  
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更改处应加盖印章alterations require initials gle_~es'K  
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时间已过effects not cleared sFT-aLpL@V  
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停止付款payment stopped :{E;*v_!v  
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支票毁损cheque mutilated 2E9Cp  
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汇款||寄钱to remit||to send money KnaQhZ  
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寄票供取款||支票支付to send a cheque for payment -R?~Yysd7K  
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寄款人a remitter "t$c'`  
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收款人a remittee <5%x3e"7u  
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国外汇票foreign Bill ]?whx&+  
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国内汇票inland Bill _WO*N9Iz  
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跟单汇票documentary bill 2I(b ad  
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空头汇票accommodation bill ;.>CDt-E]  
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原始汇票original bill 'id]<<F  
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改写||换新票据renewed bill Q}zAC2@L  
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即期汇票sight bill||bill on demand f"My;K$l;  
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…days after date||…days after date…日后付款 *M6' GT1%c  
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…months after date||…months after date…月后付款 s~(!m. R  
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见票后…日付款…days after sight||…days sight GF]V$5.ps  
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见票后…月付款…months after sight||…months sight _nW{Q-nh  
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同组票据set of bills MtWzGE=?  
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单张汇票sola of exchange||sole of exchange -!w({rP  
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远期汇票usance bill||bill at usance `?@7T-v  
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长期汇票long bill J4Yu|E<&  
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短期汇票short bill G!Gbg3:4e5  
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逾期汇票overdue bill b{X,0a{*  
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宽限日期days of grace f&5'1tG  
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电汇telegraphic transfer （T.T） QY)hMo=|o8  
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邮汇postal order||postal note （Am.）||post office order||money order hzR1O(  
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本票promissory note （P/N） TAd~#jB9  
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押汇负责书||押汇保证书letter of hypothecation S!Z2aFj  
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副保||抵押品||付属担保物collateral security eG&3E`[  
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担保书trust receipt||letter of indemnity B_ x?s  
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承兑||认付acceptance v4
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单张承兑general acceptance q$ZmR]p  
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有条件承兑qualified acceptance X`s6lV%\  
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附条件认付conditional acceptance Fk4T>8q2;  
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部分认付partial acceptance   J]-z7<j']