[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。   'UKB
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会计报表statement of account b7/4~_s  
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往来帐目account current l0f6Lxfz  
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现在往来帐||存款额current accout .'M]cN~  
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销货帐account sales Bb6_['y  
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共同计算帐项joint account tQ"PCm  
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未决帐项outstanding account SrxX-Hir  
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贷方帐项credit account||creditor account MWB?V?qPSC  
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借方帐项debit account||debtor account | =&r) ~  
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应付帐||应付未付帐account payable |dvcDx 0|K  
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应收帐||应收未收帐account receivable  )57OZ  
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新交易||新帐new account Z|u_DaSrr|  
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未决帐||老帐old account nG2RBeJV  
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现金帐cash account eb7`R81G  
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流水帐running account &iTsuA/7  
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暂记帐||未定帐suspense account 3=`UX  
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过期帐||延滞帐overdue account||pastdue account wEk9(|  
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杂项帐户sundry account (UpSi6?\  
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详细帐单||明细表detail account [mX\Q`)QP  
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呆帐bad account M^H357r%  

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会计项目title of account {whR/rX`  
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会计薄||帐薄account-book Y
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营业报告书||损益计算表account of budiness||business report ~|riFp=J  
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借贷细帐||交验帐account rendered wTqgH@rGtR  
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明细帐account stated GkVV%0;&J1  
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与…银行开立一户头to open an account with *IfLoKS'  
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与…银行建立交易to keep account with *}Vg]3$4  
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继续记帐to keep account >E6w,Ab  
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与…有交易to have an account with VI/77  
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作成会计帐||有往来帐项to make out an account with =wtu  
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清算||清理债务to make up an account SN'j?-  
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清洁帐目||与…停止交易to close ones account with @vs+)aRa  
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结帐to close an account rvouE:  
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清理未付款to ask an account||to demand an account Xw)W6H|  
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结清差额to balance the account with L.X"wIs^  
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清算to settle an account||to liquidate an account||to square an account POB6#x  
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审查帐目||监查帐目to audit an account ^Q,-4\ec  
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检查帐目to examine an account As"% u  
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转入A的帐户to charge the amount to As account &uP,w#  
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以计帐方式付款to pay on account `?=Y^+*!-  
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代理某人||为某人on ones account||on account of one ,)?!p_*@:  
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为自己计算||独立帐目on ones own account &a8%j+j  
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由某人收益并负风险on ones account and risk||for ones account and risk gk hmQd  
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由某人负担for ones account||for account of one {&TP&_|H  
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按某人指示||列入某人帐户by order and for account of one 6qR5A+|;  
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列入5月份帐目for May account Uc<BLu;  
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编入某中帐项下to pass to the account of||to place to the account of p
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寄出清算书to send in an account||to send in render an account TUN6`/"  
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支票薄cheque book d1}cXSQ1T  
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支票陈票人cheque drawer &SM M<^P.  
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持票人cheque holder /u~L3Cp(  
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不记名支票cheque to bearer||bearer cheque Dc9Fb^]QOG  
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记名支票||认人支票cheque to order J\?d+}hynX  
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到期支票antedated cheque :!w;Y;L:+  
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未到期支票postdated cheque Va$JfWef  
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保付支票certified cheque >mMmc!u>G  
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未获兑现支票，退票returned cheque \ccCrDz  
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横线支票crossed cheque S[y?>  
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普通横线general crossing to#T+d.(v  
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特别横线special crossing jN%+)Kj0C)  
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空白支票blank cheque XBos^Q  
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失效支票，过期支票stale cheque e ls&_BPE  
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普通支票open cheque |dqv
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?sbM=oo  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V5]:^=  
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支票换现金||兑现to cash a cheque YL@d+ -\  
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清理票款to clear a cheque `*Jw[Bnh8  
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保证兑现to certify a cheque }$1Aw%p^  
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填写支票数额to fill up a cheque 2s8(r8AI  
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支票上划线to cross a cheque b}jLI_R{  
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开发支票to make out a cheque T#w *5Qf  
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签发支票，开立支票to draw a cheque||to issue a cheque POvpaPAZ<  
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透支支票to overdraw a cheque @DYkWivLu  
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背书支票to endorse a cheque L8j#lu  
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请付票款||清付票款to pay a cheque||to honour a cheque ^,KN@  
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支票退票to dishonour a cheque ps6c>AN`A&  
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拒付支票to refuse a cheque .o5r;KD  
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拒付支票to stop payment of a cheque zorTZ #5  
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提示要求付款to present for payment >AW=N  
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见票即付持票人payable to bearer 3f:I<S7  
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支付指定人payable to order oa?
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已过期||无效out of date||stale >9g`9hB  
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请给出票人R/D||refer to drawer t=]&q.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $E4W{ad2jW  
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文字与数字不一致words and figures differ [,a O*7N  
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支票 m=S[Y^tR  
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时间已过account closed
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更改处应加盖印章alterations require initials XI\aZ\v  
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时间已过effects not cleared
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停止付款payment stopped ?/)5U}*M0T  
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支票毁损cheque mutilated :<&}/r  
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汇款||寄钱to remit||to send money !n
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寄票供取款||支票支付to send a cheque for payment XU9=@y+|v  
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寄款人a remitter M :`hb$k:  
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收款人a remittee "}SERC7  
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国外汇票foreign Bill DhZtiqL#_  
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国内汇票inland Bill BE"nyTQ  
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跟单汇票documentary bill zK-hNDFL{  
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空头汇票accommodation bill 5&X  
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原始汇票original bill 9uS7G*  
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改写||换新票据renewed bill 99ha
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即期汇票sight bill||bill on demand m@O\Bi}=}  
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…days after date||…days after date…日后付款 !GIsmqVY  
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…months after date||…months after date…月后付款 9#iDrZW  
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见票后…日付款…days after sight||…days sight sd[QtK^  
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见票后…月付款…months after sight||…months sight vfv5ex(  
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同组票据set of bills xF/DYXC{8  
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单张汇票sola of exchange||sole of exchange WvJ?e  
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远期汇票usance bill||bill at usance &tgvE6/V  
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长期汇票long bill q8h{-^"  
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短期汇票short bill U]D.z}0  
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逾期汇票overdue bill NNE,| :  
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宽限日期days of grace '&QT }B  
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电汇telegraphic transfer （T.T） Z]S0AB.Z@  
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邮汇postal order||postal note （Am.）||post office order||money order ?03Zy3/  
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本票promissory note （P/N） t60/f&A#7H  
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押汇负责书||押汇保证书letter of hypothecation |2<f<k/UT  
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副保||抵押品||付属担保物collateral security 3Gl]g/  
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担保书trust receipt||letter of indemnity pmyM&'#Id  
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承兑||认付acceptance p\_qHq\;j  
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单张承兑general acceptance '(pdk  
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有条件承兑qualified acceptance C9g~l}=$&  
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附条件认付conditional acceptance '+I 2$xE  
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部分认付partial acceptance   eAYW%a