[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。   mDfWR  
会计报表statement of account R, 1,4X
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往来帐目account current G3?z.5,Q  
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现在往来帐||存款额current accout )aSkUytg"  
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销货帐account sales HCK4h DKo}  
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共同计算帐项joint account M7 !" t  
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未决帐项outstanding account F9W5x=EK\  
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贷方帐项credit account||creditor account W$S.?[
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借方帐项debit account||debtor account ,RQ-w2j?  
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应付帐||应付未付帐account payable G2D<LRWt4  
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应收帐||应收未收帐account receivable 4+Y5u4`t  
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新交易||新帐new account \ua.%|  
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未决帐||老帐old account rej[G!   
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现金帐cash account ~\P.gSiz  
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流水帐running account iQF93:#  
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暂记帐||未定帐suspense account .+yJ'*i$d  
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过期帐||延滞帐overdue account||pastdue account \#slZ;&s  
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杂项帐户sundry account _EP}el  
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详细帐单||明细表detail account 2;/hF
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呆帐bad account rlD@O~P4  
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会计项目title of account VuGSP]$q  
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会计薄||帐薄account-book %uKDcj  
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营业报告书||损益计算表account of budiness||business report 7r>^_aW  
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借贷细帐||交验帐account rendered &f[[@EF7  
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明细帐account stated Z=#!FZ{  
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与…银行开立一户头to open an account with %BL+'&q  
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与…银行建立交易to keep account with ak%8|'}  
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继续记帐to keep account 'SC`->F4D  
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与…有交易to have an account with 5z0S
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作成会计帐||有往来帐项to make out an account with rKO[;]_*  
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清算||清理债务to make up an account )F:hv[iv  
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清洁帐目||与…停止交易to close ones account with bEM-^SR  
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结帐to close an account DEs/?JZG  
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清理未付款to ask an account||to demand an account 9mr99tA  
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结清差额to balance the account with `C,479~J  
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清算to settle an account||to liquidate an account||to square an account ;'*"(F=D6  
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审查帐目||监查帐目to audit an account M*|x,K=U  
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检查帐目to examine an account =}F &jl  
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转入A的帐户to charge the amount to As account c5pF?kFaD  
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以计帐方式付款to pay on account _uID3N%  
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代理某人||为某人on ones account||on account of one YP/BX52v  
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为自己计算||独立帐目on ones own account IZ/+ROn  
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由某人收益并负风险on ones account and risk||for ones account and risk x=(Q$Hl5  
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由某人负担for ones account||for account of one r3*0`Rup  
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按某人指示||列入某人帐户by order and for account of one Yj;KKgk  
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列入5月份帐目for May account 3 -Nwg9U  
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编入某中帐项下to pass to the account of||to place to the account of <b!nI N  
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寄出清算书to send in an account||to send in render an account %5Q5xw]w3  
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支票薄cheque book l+`f\},  
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支票陈票人cheque drawer 2[-@ .gH  
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持票人cheque holder B8_ )I.  
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不记名支票cheque to bearer||bearer cheque jd ]$U_U(  
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记名支票||认人支票cheque to order ~xfoZi
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到期支票antedated cheque /6S% h-#\  
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未到期支票postdated cheque Y%$@ZYW  
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保付支票certified cheque H[oCI|k  
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未获兑现支票，退票returned cheque DPV>2' fV  
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横线支票crossed cheque *49({TD6`  
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普通横线general crossing -O&u;kh4g  
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特别横线special crossing v$n J$M&k  
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空白支票blank cheque _Fc :<Ym?  
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失效支票，过期支票stale cheque g#W/WKvM  
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普通支票open cheque N*mm[F2+F  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6x]x>:8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $4Vpl  
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支票换现金||兑现to cash a cheque nuvRjd^N  
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清理票款to clear a cheque  b' 5]o  
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保证兑现to certify a cheque DQ08dP((v  
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填写支票数额to fill up a cheque X:/Y^Xu
 
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支票上划线to cross a cheque s{Wj&.)M  
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开发支票to make out a cheque 5H{dLZ],  
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签发支票，开立支票to draw a cheque||to issue a cheque jI%g!  
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透支支票to overdraw a cheque
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背书支票to endorse a cheque {E3329t|'  
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请付票款||清付票款to pay a cheque||to honour a cheque n7$2
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支票退票to dishonour a cheque [W*xPXr*  
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拒付支票to refuse a cheque 2<X.kM?N{B  
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拒付支票to stop payment of a cheque p2)563#RS
 
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提示要求付款to present for payment 7w A.:$  
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见票即付持票人payable to bearer W6y-~  
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支付指定人payable to order V!XT=Ou?6  
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已过期||无效out of date||stale OdWZYWj  
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请给出票人R/D||refer to drawer 4IUdlb  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BJ,D1E  
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文字与数字不一致words and figures differ  }s>.Fh  
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支票 -rXo}I,VI  
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时间已过account closed A-GU:B  
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更改处应加盖印章alterations require initials 5+yT{,(5  
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时间已过effects not cleared Ee0}Xv  
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停止付款payment stopped R|OY5@  
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支票毁损cheque mutilated =E~)svl6g  
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汇款||寄钱to remit||to send money [:Y`^i
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寄票供取款||支票支付to send a cheque for payment )&$p?kF  
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寄款人a remitter UL <*z!y  
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收款人a remittee 9%MHIY5  
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国外汇票foreign Bill -ZKo/N>6}  
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国内汇票inland Bill x}(p\Efx  
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跟单汇票documentary bill WAWy3i  
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空头汇票accommodation bill H}}g\|r&  
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原始汇票original bill IN#
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改写||换新票据renewed bill ;E0aTV)Zp  
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即期汇票sight bill||bill on demand @Fs2J_v  
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…days after date||…days after date…日后付款 f 3t&Bcw$  
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…months after date||…months after date…月后付款 "T+oXK\B  
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见票后…日付款…days after sight||…days sight W!.vP~>  
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见票后…月付款…months after sight||…months sight &Bfgvws;  
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同组票据set of bills h:qt?$]J  
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单张汇票sola of exchange||sole of exchange  h|Z%b_a  
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远期汇票usance bill||bill at usance vC1D}=Fp  
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长期汇票long bill 7%x 3o#&  
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短期汇票short bill ~8#Ku,vEy  
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逾期汇票overdue bill zVL"$ )  
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宽限日期days of grace CRKuN  
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电汇telegraphic transfer （T.T） 1>w Q&{  
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邮汇postal order||postal note （Am.）||post office order||money order YN<:k Wu  
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本票promissory note （P/N） 6.|Qyk*  
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押汇负责书||押汇保证书letter of hypothecation Q \E[py  
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副保||抵押品||付属担保物collateral security kCoTz"Z-  
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担保书trust receipt||letter of indemnity L(Ffa(i  
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承兑||认付acceptance [p7cgHSMt  
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单张承兑general acceptance "N|gU;~W  
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有条件承兑qualified acceptance acXB vs  
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附条件认付conditional acceptance sdWu6? B_  
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部分认付partial acceptance   mnwYv..ePz