[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。   }ymc5-  
会计报表statement of account joY1(Y  
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往来帐目account current  :4{Qh  
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现在往来帐||存款额current accout 3y/1!A3  
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销货帐account sales 8i[" .9}G\  
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共同计算帐项joint account 7F=2t_2O  
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未决帐项outstanding account >kt~vJI  
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贷方帐项credit account||creditor account -J{Dxz  
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借方帐项debit account||debtor account W^003*m~~K  
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应付帐||应付未付帐account payable 4=~ 9v  
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应收帐||应收未收帐account receivable nt drXg  
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新交易||新帐new account ?]s%(R,B5  
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未决帐||老帐old account dFdlB`L  
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现金帐cash account )Y=w40Yzd  
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流水帐running account LKIW*M  
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暂记帐||未定帐suspense account .Ln;m8  
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过期帐||延滞帐overdue account||pastdue account "}0)YRz%  
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杂项帐户sundry account X!,#'&p&  
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详细帐单||明细表detail account _7rqXkp%  
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呆帐bad account >W>##vK  
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会计项目title of account Gojl0 ?  
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会计薄||帐薄account-book A6{t%k~F  
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营业报告书||损益计算表account of budiness||business report 2>!_B\%)H  
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借贷细帐||交验帐account rendered >{O[t2&  
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明细帐account stated u}JQTro  
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与…银行开立一户头to open an account with } u(d'9u  
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与…银行建立交易to keep account with Fy}MXe"f  
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继续记帐to keep account r[.zLXgK  
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与…有交易to have an account with 5;3c<  
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作成会计帐||有往来帐项to make out an account with 6Nfof  
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清算||清理债务to make up an account &+E'1h10  
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清洁帐目||与…停止交易to close ones account with E1Ru)k{B  
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结帐to close an account GL;x:2XA  
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清理未付款to ask an account||to demand an account %=NM_5a}]  
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结清差额to balance the account with f_re"d 3u  
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清算to settle an account||to liquidate an account||to square an account 5UrXVdP  
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审查帐目||监查帐目to audit an account #q~3c;ec  
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检查帐目to examine an account O?j98H Sya  
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转入A的帐户to charge the amount to As account -CU7u=*b  
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以计帐方式付款to pay on account 6yu*a_  
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代理某人||为某人on ones account||on account of one x;ICV%g/  
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为自己计算||独立帐目on ones own account uJIRk$  
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由某人收益并负风险on ones account and risk||for ones account and risk qOcG|UgF  
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由某人负担for ones account||for account of one +QXYU8bYZ  
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按某人指示||列入某人帐户by order and for account of one +9Hk+.
 
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列入5月份帐目for May account 3h D2C'KD  
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编入某中帐项下to pass to the account of||to place to the account of DX%8.@  
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寄出清算书to send in an account||to send in render an account W kDn  
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支票薄cheque book (!>g8=`"  
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支票陈票人cheque drawer o$blPTN  
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持票人cheque holder :LIKp;  
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不记名支票cheque to bearer||bearer cheque /qkIoF2  
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记名支票||认人支票cheque to order d"d)<f   
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到期支票antedated cheque [>J~M!yu:r  
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未到期支票postdated cheque P=sK+}5`q  
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保付支票certified cheque ]g-qWSKU  
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未获兑现支票，退票returned cheque 2W:?#h3  
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横线支票crossed cheque i;'X}KW  
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普通横线general crossing fddbXs0Sn  
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特别横线special crossing vkd<l&zD  
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空白支票blank cheque K^qUlyv  
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失效支票，过期支票stale cheque .'2gJ"?,  
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普通支票open cheque gJFpEA {  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount D%Jc?6/I#3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [BR}4(7  
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支票换现金||兑现to cash a cheque NG W{Z~l  
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清理票款to clear a cheque =^AZx)Kwd  
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保证兑现to certify a cheque 2gR_1*|  
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填写支票数额to fill up a cheque rbZ6V :  
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支票上划线to cross a cheque KY34 'Di  
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开发支票to make out a cheque /(pD^D  
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签发支票，开立支票to draw a cheque||to issue a cheque X*yp=qI  
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透支支票to overdraw a cheque z2q5f:d8  
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背书支票to endorse a cheque JG4*B|3  
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请付票款||清付票款to pay a cheque||to honour a cheque s /q5o@b{  
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支票退票to dishonour a cheque +Q]'kJ<s  
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拒付支票to refuse a cheque v!hs~DnUZ  
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拒付支票to stop payment of a cheque b!~%a  
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提示要求付款to present for payment q&6=oss!  
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见票即付持票人payable to bearer 24/~gft  
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支付指定人payable to order <7] Y\{+  
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已过期||无效out of date||stale lj*913aFh  
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请给出票人R/D||refer to drawer tg3JU\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds JlGD.!`  
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文字与数字不一致words and figures differ K -1~K  
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支票 e-=PT1T`  
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时间已过account closed <yO9j  
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更改处应加盖印章alterations require initials ;#y
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时间已过effects not cleared bA,D]  
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停止付款payment stopped 7gaC )j&  
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支票毁损cheque mutilated =ab}.dWC  
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汇款||寄钱to remit||to send money "ZW*O{  
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寄票供取款||支票支付to send a cheque for payment hJNA%  
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寄款人a remitter 8;3
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收款人a remittee J1t?Qj;f3
 
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国外汇票foreign Bill wE2?/wb  
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国内汇票inland Bill h,G$e|[?  
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跟单汇票documentary bill ccAEN  
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空头汇票accommodation bill u e~1144  
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原始汇票original bill Dl6zl6q?  
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改写||换新票据renewed bill QH:i)v*  
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即期汇票sight bill||bill on demand $[e*0!e  
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…days after date||…days after date…日后付款 x($1pAE   
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…months after date||…months after date…月后付款 "]% L{aP  
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见票后…日付款…days after sight||…days sight h2y@xnn  
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见票后…月付款…months after sight||…months sight a<Ta*:R$0  
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同组票据set of bills P`0aU3pl  
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单张汇票sola of exchange||sole of exchange (fl2?d5+C  
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远期汇票usance bill||bill at usance i^(0,L  
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长期汇票long bill 2w%1\TcB$  
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短期汇票short bill 0&Qn7L  
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逾期汇票overdue bill p?%G|Q  
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宽限日期days of grace ~ohW9Z1  
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电汇telegraphic transfer （T.T） mu*wX'.'  
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邮汇postal order||postal note （Am.）||post office order||money order 1m&(3%#{  
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本票promissory note （P/N） U*zjEY:A  
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押汇负责书||押汇保证书letter of hypothecation HYtkSsXLN  
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副保||抵押品||付属担保物collateral security B1Xn<Wv  
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担保书trust receipt||letter of indemnity H4)){\  
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承兑||认付acceptance !Y5O3^I=u  
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单张承兑general acceptance ?QZ\KY  
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有条件承兑qualified acceptance
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附条件认付conditional acceptance  C^.:{  
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部分认付partial acceptance   \6*3&p