[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。   #^Dc:1,  
会计报表statement of account T ^a {#B  
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往来帐目account current 71tMX[x  
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现在往来帐||存款额current accout |Z;wk&  
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销货帐account sales YeJ95\jf  
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共同计算帐项joint account ) Q=G&  
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未决帐项outstanding account )C2d)(baEJ  
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贷方帐项credit account||creditor account dr6 dK
  
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借方帐项debit account||debtor account lO $M6l  
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应付帐||应付未付帐account payable E2*"~gL^,  
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应收帐||应收未收帐account receivable GPx S .&  
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新交易||新帐new account l!AZ$IV  
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未决帐||老帐old account NuO
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现金帐cash account $g$`fR )  
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流水帐running account w|nVK9.  
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暂记帐||未定帐suspense account FY|x<-f  
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过期帐||延滞帐overdue account||pastdue account xY'g7<})$  
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杂项帐户sundry account Uqpvj90sw  
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详细帐单||明细表detail account o7T|w~F~R  
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呆帐bad account Y@4vQm+  
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会计项目title of account l46F3C|  
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会计薄||帐薄account-book

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营业报告书||损益计算表account of budiness||business report \Cs<'
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借贷细帐||交验帐account rendered ( 7?%Hg  
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明细帐account stated ,![=_d  
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与…银行开立一户头to open an account with :65HMWy.  
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与…银行建立交易to keep account with yx
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继续记帐to keep account &FrB6y  
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与…有交易to have an account with _o.Z`]  
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作成会计帐||有往来帐项to make out an account with z\tJ~  
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清算||清理债务to make up an account 'u[o`31.  
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清洁帐目||与…停止交易to close ones account with :6?
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结帐to close an account ? sW`**j  
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清理未付款to ask an account||to demand an account k_n{Mss'9  
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结清差额to balance the account with 0NtsFPO  
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清算to settle an account||to liquidate an account||to square an account A9UaLSe  
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审查帐目||监查帐目to audit an account [7 `Dgnmq  
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检查帐目to examine an account 8.Ef5-m  
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转入A的帐户to charge the amount to As account b*F~%K^i$  
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以计帐方式付款to pay on account l;}7A,u  
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代理某人||为某人on ones account||on account of one qV8\/7'A0a  
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为自己计算||独立帐目on ones own account L+rySP  
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由某人收益并负风险on ones account and risk||for ones account and risk 6a]f
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由某人负担for ones account||for account of one vYR=TN=Z4  
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按某人指示||列入某人帐户by order and for account of one 0SCW2/o8  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of AV[PQI  
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寄出清算书to send in an account||to send in render an account OwiWnS<  
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支票薄cheque book ]i,
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支票陈票人cheque drawer H&yFSz}6a  
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持票人cheque holder d% _78nOh"  
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不记名支票cheque to bearer||bearer cheque zN)|g  
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记名支票||认人支票cheque to order (ju aDn)  
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到期支票antedated cheque rtYb"-&  
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未到期支票postdated cheque D,GPn%Wqi  
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保付支票certified cheque  J:~[j  
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未获兑现支票，退票returned cheque iJdrY6qd  
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横线支票crossed cheque yd0=h7s  
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普通横线general crossing RWh9&O:6'  
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特别横线special crossing kwDh |K  
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空白支票blank cheque $tD CS  
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失效支票，过期支票stale cheque HQ|o%9~  
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普通支票open cheque JAGi""3HG  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount q:`77  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Lf,CxZL5  
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支票换现金||兑现to cash a cheque 3o+KP[A  
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清理票款to clear a cheque b{~fVil$y  
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保证兑现to certify a cheque nuf@}W>y  
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填写支票数额to fill up a cheque );Tx5Z}  
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支票上划线to cross a cheque Nj0-`j0E  
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开发支票to make out a cheque r5f^WZ$-  
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签发支票，开立支票to draw a cheque||to issue a cheque AkxH  
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透支支票to overdraw a cheque [NQmL=l  
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背书支票to endorse a cheque >pgQb9 T+_  
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请付票款||清付票款to pay a cheque||to honour a cheque E"Zb };}  

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支票退票to dishonour a cheque D~cW ]2  
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拒付支票to refuse a cheque x}v1
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拒付支票to stop payment of a cheque `2>XH:+7F  
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提示要求付款to present for payment BqQ] x'AF  
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见票即付持票人payable to bearer I|H,)!Z  
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支付指定人payable to order `tX@8|  
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已过期||无效out of date||stale D)y{{g*Lnm  
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请给出票人R/D||refer to drawer =D{B}=D\IM  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pG(Fz0b{  
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文字与数字不一致words and figures differ 4e}{$s$Xx  
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支票 %Mh Q  
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时间已过account closed ^/k,  
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更改处应加盖印章alterations require initials *_PPrx5  
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时间已过effects not cleared @^'$r&M  
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停止付款payment stopped V'j@K!)~xR  
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支票毁损cheque mutilated qJ 9 5  
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汇款||寄钱to remit||to send money y+A{Y  
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寄票供取款||支票支付to send a cheque for payment U; pe:  
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寄款人a remitter mB`D}g$  
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收款人a remittee =*O=E@
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国外汇票foreign Bill #9\THfb  
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国内汇票inland Bill *T1~)z}j<  
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跟单汇票documentary bill 4H-j .|e  
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空头汇票accommodation bill #ib^Kg  
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原始汇票original bill Xa,\E
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改写||换新票据renewed bill e:E# b~{  
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即期汇票sight bill||bill on demand 0 iRR{a<  
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…days after date||…days after date…日后付款 ($>XIb9f  
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…months after date||…months after date…月后付款 N4wA#
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见票后…日付款…days after sight||…days sight S GM!#K  
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见票后…月付款…months after sight||…months sight |=5/Rax^  
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同组票据set of bills /S~m)$vu  
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单张汇票sola of exchange||sole of exchange yZ3nRiuRT  
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远期汇票usance bill||bill at usance LchnBtjn  
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长期汇票long bill 8l>CR#%@C  
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短期汇票short bill o2uj =Gnx  
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逾期汇票overdue bill >/^#Drwb!i  
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宽限日期days of grace 
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电汇telegraphic transfer （T.T） I%lE;'x  
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邮汇postal order||postal note （Am.）||post office order||money order _*6v|Ed?  
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本票promissory note （P/N） A6"Hk0Hf  
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押汇负责书||押汇保证书letter of hypothecation #"f'7'TE  
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副保||抵押品||付属担保物collateral security SO?8%s(   
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担保书trust receipt||letter of indemnity P0GeZ02]  
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承兑||认付acceptance Pz"`MB<'Ik  
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单张承兑general acceptance -yx/7B5@  
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有条件承兑qualified acceptance W WG /k17  
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附条件认付conditional acceptance \f
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部分认付partial acceptance   @gfDp <