[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。   /f #sg7)  
会计报表statement of account 6V8"[0U  
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往来帐目account current Z/0M9 Q%  
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现在往来帐||存款额current accout
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销货帐account sales 6S<pWR~  
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共同计算帐项joint account \dP2xou=  
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未决帐项outstanding account d kXK0k  
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贷方帐项credit account||creditor account WB= gN:?  
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借方帐项debit account||debtor account V8c&2rNa  
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应付帐||应付未付帐account payable ~O<Bs{8  
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应收帐||应收未收帐account receivable _G`kj{J  
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新交易||新帐new account L"AZ,|wIk  
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未决帐||老帐old account Ix}:!
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现金帐cash account @c5TSHSL.  
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流水帐running account :dB6/@fW  
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暂记帐||未定帐suspense account ?&"-y)FG  
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过期帐||延滞帐overdue account||pastdue account =`u4xa#m  
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杂项帐户sundry account U }xRvNz  
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详细帐单||明细表detail account
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呆帐bad account 3l
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会计项目title of account 8Y_wS&eB  
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会计薄||帐薄account-book 6]1cy&SG  
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营业报告书||损益计算表account of budiness||business report c/%i,N\5  
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借贷细帐||交验帐account rendered |Q[[WHqj2f  
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明细帐account stated *#\da]"{  
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与…银行开立一户头to open an account with L/t'|<m  
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与…银行建立交易to keep account with eEl}.W}  
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继续记帐to keep account |L%}@e Vw_  
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与…有交易to have an account with K8,Q^!5]"  
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作成会计帐||有往来帐项to make out an account with ^qvN:v$1  
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清算||清理债务to make up an account Q#M@!&  
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清洁帐目||与…停止交易to close ones account with ]l/ PyX  
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结帐to close an account -9)H[}.  
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清理未付款to ask an account||to demand an account IPHZ~'M  
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结清差额to balance the account with ^W#161&  
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清算to settle an account||to liquidate an account||to square an account ^?<gz!(-  
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审查帐目||监查帐目to audit an account sH_B*cr3  
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检查帐目to examine an account <ddXvUCX  
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转入A的帐户to charge the amount to As account #EG$HX]  
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以计帐方式付款to pay on account 0^('hS&  
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代理某人||为某人on ones account||on account of one v{r,Wy3  
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为自己计算||独立帐目on ones own account ;)Fc@OXN>  
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由某人收益并负风险on ones account and risk||for ones account and risk _ci8!PP  
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由某人负担for ones account||for account of one ^!A@:}t>  
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按某人指示||列入某人帐户by order and for account of one T|^KG<uPV!  
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列入5月份帐目for May account +yd{-iH  
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编入某中帐项下to pass to the account of||to place to the account of 9v3%a3  
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寄出清算书to send in an account||to send in render an account ,Pj UlcO_  
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支票薄cheque book N$!  Vm(S  
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支票陈票人cheque drawer St|B9V?eEB  
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持票人cheque holder d>h
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不记名支票cheque to bearer||bearer cheque chszP{-@X  
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记名支票||认人支票cheque to order R4AKp1Y  
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到期支票antedated cheque eUEO~M2&U{  
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未到期支票postdated cheque !8}x
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保付支票certified cheque 8omk4 ;  
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未获兑现支票，退票returned cheque hx:"'m5  
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横线支票crossed cheque g3kF&+2i  
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普通横线general crossing o}6d[G>  
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特别横线special crossing ZuVes?&j  
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空白支票blank cheque tY0C& u2  
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失效支票，过期支票stale cheque n81z0lnr  
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普通支票open cheque 4t< mX  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &C6Z{.3V  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $|n#L6k   
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支票换现金||兑现to cash a cheque nWb 0S  
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清理票款to clear a cheque sEm064  
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保证兑现to certify a cheque \A=:6R%Qb  
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填写支票数额to fill up a cheque Avr2MaY{h  
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支票上划线to cross a cheque k-XE
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开发支票to make out a cheque q;L~5q."E  
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签发支票，开立支票to draw a cheque||to issue a cheque d/!R;,^  
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透支支票to overdraw a cheque mOE%:xq9-  
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背书支票to endorse a cheque Cp[ NVmN  
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请付票款||清付票款to pay a cheque||to honour a cheque RJO40&Z<Z  
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支票退票to dishonour a cheque k7\ ,No}  
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拒付支票to refuse a cheque Z[pMlg6Z  
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拒付支票to stop payment of a cheque \C eP.,<  
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提示要求付款to present for payment B
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见票即付持票人payable to bearer / Hg/)  
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支付指定人payable to order \8e27#PJR  
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已过期||无效out of date||stale svT
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请给出票人R/D||refer to drawer ^w(~gQ6|mP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y +2  
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文字与数字不一致words and figures differ M1  5_  
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支票 7u|X .X  
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时间已过account closed 4,)EG1  
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更改处应加盖印章alterations require initials v+b#8  
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时间已过effects not cleared gFQ\zOlY8a  
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停止付款payment stopped T>cO {I  
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支票毁损cheque mutilated cKM#0dq  
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汇款||寄钱to remit||to send money Dm+[cA"I  
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寄票供取款||支票支付to send a cheque for payment 3Ud{W$Ym  
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寄款人a remitter C4H$w:bVk  
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收款人a remittee lh`ZEvt  
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国外汇票foreign Bill o^8Z cN>  
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国内汇票inland Bill ]VcuD05"C  
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跟单汇票documentary bill {\u6Cjx  
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空头汇票accommodation bill qF3s&WI  
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原始汇票original bill $g&_7SJ@  
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改写||换新票据renewed bill S|  
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即期汇票sight bill||bill on demand oEJxey]B7  
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…days after date||…days after date…日后付款 kk$D:UQX
 
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…months after date||…months after date…月后付款 >>T,M@s-:  
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见票后…日付款…days after sight||…days sight !N74y%=M  
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见票后…月付款…months after sight||…months sight 4hWFgk  
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同组票据set of bills /xb37,   
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单张汇票sola of exchange||sole of exchange A"wso[{  
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远期汇票usance bill||bill at usance GiKmB-HO  
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长期汇票long bill X<uH [  
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短期汇票short bill N6h.zl&04  
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逾期汇票overdue bill D' `[y  
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宽限日期days of grace G\Q0{4w8  
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电汇telegraphic transfer （T.T） fYzZW  
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邮汇postal order||postal note （Am.）||post office order||money order LLJsBHi-  
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本票promissory note （P/N） =aR
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押汇负责书||押汇保证书letter of hypothecation i]IZ0.?Y  
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副保||抵押品||付属担保物collateral security "kkZK=}Nv  
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担保书trust receipt||letter of indemnity pu5-=QN  
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承兑||认付acceptance $jNp-5+Q;  
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单张承兑general acceptance `"<tk1Kq"  
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有条件承兑qualified acceptance (ZHEPN  
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附条件认付conditional acceptance @Xq3>KJ_)H  
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部分认付partial acceptance   <e7