[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。   w$aiVOjgT  
会计报表statement of account ^$N}[1   
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往来帐目account current Y"n$ d0%  
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现在往来帐||存款额current accout JO3x#1~;_  
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销货帐account sales 8l50@c4UF~  
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共同计算帐项joint account [z2jR(+`U  
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未决帐项outstanding account URo#0fV4C  
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贷方帐项credit account||creditor account x1O]@Z{d\  
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借方帐项debit account||debtor account Fv )H;1V  
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应付帐||应付未付帐account payable wn&5Ul9Elb  
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应收帐||应收未收帐account receivable VQV%1f  
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新交易||新帐new account Q+ogVvMq>  
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未决帐||老帐old account q=J8SvSRl  
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现金帐cash account )_H>d<di
 
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流水帐running account z7PmyU >  
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暂记帐||未定帐suspense account Tg;1;XM%  
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过期帐||延滞帐overdue account||pastdue account $;Nw_S@   
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杂项帐户sundry account Tz<@k  
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详细帐单||明细表detail account enB2-)<K  
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呆帐bad account -S
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会计项目title of account RkTO5XO  
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会计薄||帐薄account-book mO0a: i!  
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营业报告书||损益计算表account of budiness||business report p/4}SU  
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借贷细帐||交验帐account rendered
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明细帐account stated &|#z" E^-  
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与…银行开立一户头to open an account with 3^2P7$W=   
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与…银行建立交易to keep account with n\'@]qG)Z4  
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继续记帐to keep account ,mm9X\ '  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with ,?(IRiq%  
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清算||清理债务to make up an account M F_VMAq  
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清洁帐目||与…停止交易to close ones account with l.AG^b  
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结帐to close an account <lFQ4<"m  
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清理未付款to ask an account||to demand an account -Ka0B={Z  
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结清差额to balance the account with (
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清算to settle an account||to liquidate an account||to square an account '@ C\,E  
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审查帐目||监查帐目to audit an account 0"O22<K3a  
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检查帐目to examine an account 6: o?@%  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account a|\ZC\(xI  
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代理某人||为某人on ones account||on account of one !`-/E']/  
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为自己计算||独立帐目on ones own account TtaVvaz~>  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one ou[_ y  
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按某人指示||列入某人帐户by order and for account of one 5YG?m{hyn_  
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列入5月份帐目for May account j+c<0,Kj  
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编入某中帐项下to pass to the account of||to place to the account of Z ?{;|Z5  
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寄出清算书to send in an account||to send in render an account JKkR963 O  
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支票薄cheque book d2x|PpmH  
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支票陈票人cheque drawer mGXjSWsd  
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持票人cheque holder \wxS~T<&L  
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不记名支票cheque to bearer||bearer cheque "b!Etl T9  
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记名支票||认人支票cheque to order K.Tfu"6  
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到期支票antedated cheque k;w1y(  
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未到期支票postdated cheque SSKn7`  
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保付支票certified cheque (
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未获兑现支票，退票returned cheque YK/?~p9:  
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横线支票crossed cheque :A\8#]3  
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普通横线general crossing l+'@y (}Q  
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特别横线special crossing _\YBB=Os  
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空白支票blank cheque #5xK&qA  
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失效支票，过期支票stale cheque k/A8|  
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普通支票open cheque Yy6Mkw7X  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount kw&,<V77~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fmf3H p@  
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支票换现金||兑现to cash a cheque {3F;:%$`c  
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清理票款to clear a cheque qjQR0MC  
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保证兑现to certify a cheque dWbSrl  
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填写支票数额to fill up a cheque (jbHV.]P9  
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支票上划线to cross a cheque p4QQ5O$;  
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开发支票to make out a cheque ZbVo<p5* ]  
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签发支票，开立支票to draw a cheque||to issue a cheque q`1"]gy.  
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透支支票to overdraw a cheque z,pKyInw  
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背书支票to endorse a cheque E,u/^V9x  
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请付票款||清付票款to pay a cheque||to honour a cheque PkM]jbLe8  
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支票退票to dishonour a cheque S7i,oP7  
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拒付支票to refuse a cheque d$DNiJ ,  
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拒付支票to stop payment of a cheque v_U+wga  
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提示要求付款to present for payment >|j8j:S[  
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见票即付持票人payable to bearer dgbq Mu"  
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支付指定人payable to order Q[rmsk2L'  
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已过期||无效out of date||stale :~"Dwrui  
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请给出票人R/D||refer to drawer B}?$kp  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds tBB\^xq:  
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文字与数字不一致words and figures differ rjaG{ i  
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支票 {zNFp#z  
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时间已过account closed Uo ]x6j<  
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更改处应加盖印章alterations require initials a_V.mu6h6p  
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时间已过effects not cleared +M s`C)f  
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停止付款payment stopped )O:T\{7+  
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支票毁损cheque mutilated uP.[,V0@^  
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汇款||寄钱to remit||to send money _mG>^QI.  
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寄票供取款||支票支付to send a cheque for payment \L]T|]}(  
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寄款人a remitter 7 nl  
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收款人a remittee \
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国外汇票foreign Bill <x->
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国内汇票inland Bill wf&1,t3Bgn  
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跟单汇票documentary bill 48W-Tf6v|  
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空头汇票accommodation bill #fkOm Y7X  
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原始汇票original bill I/Q5Y-atg  
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改写||换新票据renewed bill ANWUo}j  
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即期汇票sight bill||bill on demand Yv7`5b{N.  
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…days after date||…days after date…日后付款 *JmU",X  
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…months after date||…months after date…月后付款 +/Vi"  
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见票后…日付款…days after sight||…days sight ,`nl";Zc  
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见票后…月付款…months after sight||…months sight GK. U_`4?  
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同组票据set of bills f
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单张汇票sola of exchange||sole of exchange 7IV:X _y  
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远期汇票usance bill||bill at usance c$
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长期汇票long bill 7h3JH  
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短期汇票short bill !1M=9 ~$!  
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逾期汇票overdue bill 8(Y=MW;g  
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宽限日期days of grace t,8p}2,$  
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电汇telegraphic transfer （T.T） &$ ?i  
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邮汇postal order||postal note （Am.）||post office order||money order #^bkM)pc  
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本票promissory note （P/N） =lf&mD _/  
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押汇负责书||押汇保证书letter of hypothecation Q.Kr;64G  
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副保||抵押品||付属担保物collateral security &!3=eVg  
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担保书trust receipt||letter of indemnity 35 ;)O -  
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承兑||认付acceptance C_[V[k0(  
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单张承兑general acceptance }[u9vZL  
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有条件承兑qualified acceptance b&g9A{t  
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附条件认付conditional acceptance HRx% m1H  
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部分认付partial acceptance   Lp%V$'