[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。   Xagz(tm/  
会计报表statement of account 9`G}GU]@}  
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往来帐目account current DHh30b$c  
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现在往来帐||存款额current accout  &W? hCr  
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销货帐account sales 0]2@T=*kTY  
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共同计算帐项joint account 3/*<i  
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未决帐项outstanding account yYvv!w+@Q  
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贷方帐项credit account||creditor account ef]60OtP  
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借方帐项debit account||debtor account ,{g B$8z^  
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应付帐||应付未付帐account payable e18}`<tW-  
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应收帐||应收未收帐account receivable A IsXu"  
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新交易||新帐new account !T1)tGrH  
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未决帐||老帐old account }y
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现金帐cash account h
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流水帐running account ^3w >:4m  
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暂记帐||未定帐suspense account .dl4f"k  
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过期帐||延滞帐overdue account||pastdue account 46M?Gfd,X  
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杂项帐户sundry account wsyAq'%L  
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详细帐单||明细表detail account ?;?$\b=  
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呆帐bad account zua
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会计项目title of account @/0-`Y@?  
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会计薄||帐薄account-book !%Qm{R  
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营业报告书||损益计算表account of budiness||business report o2r)K AA  
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借贷细帐||交验帐account rendered Cz]NSG5  
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明细帐account stated 89X`U)W
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与…银行开立一户头to open an account with cR"?EQ] `N  
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与…银行建立交易to keep account with IW-lC{hK  
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继续记帐to keep account =TG[isC/F9  
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与…有交易to have an account with v6q oH)n  
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作成会计帐||有往来帐项to make out an account with 8s#2Zv  
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清算||清理债务to make up an account RNB ha&  
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清洁帐目||与…停止交易to close ones account with x\MzMQ#Bf  
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结帐to close an account  YD|;xuh  
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清理未付款to ask an account||to demand an account {,`)  
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结清差额to balance the account with :kz"Wya.  
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清算to settle an account||to liquidate an account||to square an account DcL;7IT  
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审查帐目||监查帐目to audit an account ./#F,^F2  
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检查帐目to examine an account WQ>y;fi5/{  
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转入A的帐户to charge the amount to As account OPtFz6  
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以计帐方式付款to pay on account !:<(p  
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代理某人||为某人on ones account||on account of one mufJ@YS#  
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为自己计算||独立帐目on ones own account P^Tk4_,0  
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由某人收益并负风险on ones account and risk||for ones account and risk S_ELV#X  
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由某人负担for ones account||for account of one aR0'$*3E  
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按某人指示||列入某人帐户by order and for account of one +IkL=/';#  
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列入5月份帐目for May account iu9<]1k  
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编入某中帐项下to pass to the account of||to place to the account of 8v V<A*`  
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寄出清算书to send in an account||to send in render an account X<*-d6?gD`  
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支票薄cheque book 6Ex16  
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支票陈票人cheque drawer x3L0;:Fx8P  
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持票人cheque holder wk[4Qs
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不记名支票cheque to bearer||bearer cheque >)6d~  
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记名支票||认人支票cheque to order n{8v^x  
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到期支票antedated cheque YU6D;  
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未到期支票postdated cheque &(/QJ`*8  
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保付支票certified cheque eH' J  
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未获兑现支票，退票returned cheque -hpC8YS  
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横线支票crossed cheque r[W Ir|r7  
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普通横线general crossing rcU*6`IWA  
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特别横线special crossing qfS ]vc_N  
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空白支票blank cheque ||^+(  
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失效支票，过期支票stale cheque RElIWqgY  
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普通支票open cheque F*J@OY8i  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount PCs`aVZ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >&D}^TMYY  
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支票换现金||兑现to cash a cheque ?my2dd,|  
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清理票款to clear a cheque b<\aJb{2  
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保证兑现to certify a cheque [Nv)37|W  
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填写支票数额to fill up a cheque gH:+$F
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支票上划线to cross a cheque >eucQ]  
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开发支票to make out a cheque 1g>>{ y  
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签发支票，开立支票to draw a cheque||to issue a cheque JL! :`#\  
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透支支票to overdraw a cheque SmCtwcB1  
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背书支票to endorse a cheque y7U?nP ')+  
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请付票款||清付票款to pay a cheque||to honour a cheque 3S{
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支票退票to dishonour a cheque /amWf^z  
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拒付支票to refuse a cheque ,)PpE&  
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拒付支票to stop payment of a cheque m_h$fT8 _  
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提示要求付款to present for payment 'H-hp   
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见票即付持票人payable to bearer Iwe  
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支付指定人payable to order ?eDZ-u9)  
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已过期||无效out of date||stale <6.?:Jj  
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请给出票人R/D||refer to drawer hJasnY7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :^*9Eb  
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文字与数字不一致words and figures differ uU#
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支票 i=DoK{`L  
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时间已过account closed (
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更改处应加盖印章alterations require initials MF%>avRj  
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时间已过effects not cleared ee5QZ,  
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停止付款payment stopped +ysP#uAA  
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支票毁损cheque mutilated a|\ZC\(xI  
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汇款||寄钱to remit||to send money 4LBMhLy  
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寄票供取款||支票支付to send a cheque for payment f9Hm2wV  
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寄款人a remitter nD$CY K  
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收款人a remittee 7xOrG],E  
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国外汇票foreign Bill `.FvuwP  
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国内汇票inland Bill [kyF|3k~  
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跟单汇票documentary bill y6lle<SI
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空头汇票accommodation bill :/BU-SFK^  
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原始汇票original bill m q`EMOH  
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改写||换新票据renewed bill *N .f_s  
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即期汇票sight bill||bill on demand O;9'0-F ?  
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…days after date||…days after date…日后付款  eU"!X9  
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…months after date||…months after date…月后付款 #7IM#tc@  
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见票后…日付款…days after sight||…days sight l@a>"\><i*  
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见票后…月付款…months after sight||…months sight /vi>@a
 
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同组票据set of bills wR\Y+Z
 
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单张汇票sola of exchange||sole of exchange <=A1d\   
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远期汇票usance bill||bill at usance 5A,@$yp+  
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长期汇票long bill g wDQ@  
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短期汇票short bill rmS.$h@7 m  
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逾期汇票overdue bill :DTKZ9>2D  
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宽限日期days of grace 1'or[Os3=  
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电汇telegraphic transfer （T.T） DD`Bl1)  
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邮汇postal order||postal note （Am.）||post office order||money order hh/C{ l  
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本票promissory note （P/N） r(;sX  
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押汇负责书||押汇保证书letter of hypothecation ru#,pJ=O(  
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副保||抵押品||付属担保物collateral security eT33&: n4  
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担保书trust receipt||letter of indemnity Bx9R!u5D  
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承兑||认付acceptance 9u6GeK~G  
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单张承兑general acceptance .SZZT0Z  
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有条件承兑qualified acceptance \4$V;C/n,  
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附条件认付conditional acceptance n h
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部分认付partial acceptance   kAc8[Hn