[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。   0+p 5/5  
会计报表statement of account 9G+y.^/6  
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往来帐目account current +{'lZa  
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现在往来帐||存款额current accout t+j
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销货帐account sales cu:-MpE  
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共同计算帐项joint account
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未决帐项outstanding account IC\E,m  
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贷方帐项credit account||creditor account _dJp 3D  
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借方帐项debit account||debtor account [2=^C=52  
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应付帐||应付未付帐account payable w4NZt|>5j;  
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应收帐||应收未收帐account receivable )iT.A  
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新交易||新帐new account 5%EaX?0h+  
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未决帐||老帐old account "tqS|ok.  
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现金帐cash account `MN&(!&C*  
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流水帐running account 0=3FO}[u
 
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暂记帐||未定帐suspense account -HO6K)ur  
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过期帐||延滞帐overdue account||pastdue account &f (sfM_n  
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杂项帐户sundry account d,Im&j _Z  
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详细帐单||明细表detail account JS<e`#c&  
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呆帐bad account w*|=k~z  
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会计项目title of account d;@E~~o?B]  
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会计薄||帐薄account-book f(@"[-[  
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营业报告书||损益计算表account of budiness||business report '<*CD_2t-  
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借贷细帐||交验帐account rendered .=et{\  
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明细帐account stated U{U:8==  
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与…银行开立一户头to open an account with #w%a m`+  
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与…银行建立交易to keep account with VDb,$i.Z0  
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继续记帐to keep account n'0$>Q  
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与…有交易to have an account with  `lV  
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作成会计帐||有往来帐项to make out an account with I!soV0VU]  
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清算||清理债务to make up an account +|}K5q\  
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清洁帐目||与…停止交易to close ones account with Aa\=7  
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结帐to close an account _:fO)gs|1  
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清理未付款to ask an account||to demand an account ~QEXB*X-g'  
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结清差额to balance the account with E23 Yk?"  
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清算to settle an account||to liquidate an account||to square an account (Q+:N;  
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审查帐目||监查帐目to audit an account 1N$gE  
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检查帐目to examine an account f;tyoN0wHx  
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转入A的帐户to charge the amount to As account <K=B(-~  
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以计帐方式付款to pay on account Vg,>7?]6h  
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代理某人||为某人on ones account||on account of one kW2nrkF  
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为自己计算||独立帐目on ones own account k@";i4}A  
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由某人收益并负风险on ones account and risk||for ones account and risk &pY G  
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由某人负担for ones account||for account of one GWqY$YT  
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按某人指示||列入某人帐户by order and for account of one Nb!6YY=Ez-  
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列入5月份帐目for May account v{{2<,l  
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编入某中帐项下to pass to the account of||to place to the account of $E,DxDT  
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寄出清算书to send in an account||to send in render an account Ufe  
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支票薄cheque book pdha"EV  
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支票陈票人cheque drawer 2d;xAX]  
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持票人cheque holder ftU5A@(T  
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不记名支票cheque to bearer||bearer cheque 9c % Tv  
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记名支票||认人支票cheque to order Y4qyy\}  
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到期支票antedated cheque !K~$-jlT  
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未到期支票postdated cheque ^
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保付支票certified cheque ~[y+B0I3  
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未获兑现支票，退票returned cheque fToI,FA
 
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横线支票crossed cheque k[)@I;m  
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普通横线general crossing ld?.o/  
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特别横线special crossing emPm^M5/K
 
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空白支票blank cheque {leG~[d  
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失效支票，过期支票stale cheque %\&
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普通支票open cheque Y<fXuj|&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount iRHQRdij  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :y gz/L  
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支票换现金||兑现to cash a cheque a`Zf_;$@  
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清理票款to clear a cheque <U pjAuG8  
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保证兑现to certify a cheque s9Z2EjQV  
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填写支票数额to fill up a cheque qDb}b d5  
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支票上划线to cross a cheque G3?z.5,Q  
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开发支票to make out a cheque )aSkUytg"  
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签发支票，开立支票to draw a cheque||to issue a cheque vrbh+  
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透支支票to overdraw a cheque Dm#k-y  
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背书支票to endorse a cheque a~>h'}C>  
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请付票款||清付票款to pay a cheque||to honour a cheque 3(5Y-.aK}^  
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支票退票to dishonour a cheque [dMxr9M  
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拒付支票to refuse a cheque =C|^C  
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拒付支票to stop payment of a cheque fZ$2bI=  
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提示要求付款to present for payment S##W_OlrI  
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见票即付持票人payable to bearer e-mlvi^-  
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支付指定人payable to order uk,f}Xc  

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已过期||无效out of date||stale &kvVMnok  
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请给出票人R/D||refer to drawer K 4BMa]/U  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K#jm6Xh ?E  
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文字与数字不一致words and figures differ F/8y p<_r  
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支票 \XC1/LZQ  
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时间已过account closed *3|KbCX  
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更改处应加盖印章alterations require initials <$E8T>U  
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时间已过effects not cleared RaAq>B WPr  
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停止付款payment stopped c c:xT0Y  
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支票毁损cheque mutilated =$MV3]  
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汇款||寄钱to remit||to send money @B+];lr/-  
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寄票供取款||支票支付to send a cheque for payment B6BOy~B0  
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寄款人a remitter B$)KZR(u  
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收款人a remittee `|gCbs95  
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国外汇票foreign Bill bcQ$S;U)  
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国内汇票inland Bill B|!Re4`0  
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跟单汇票documentary bill fNQecDuS  
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空头汇票accommodation bill (u *-(  
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原始汇票original bill s+aeP  
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改写||换新票据renewed bill By" =]|Q  

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即期汇票sight bill||bill on demand 'En6h"{  
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…days after date||…days after date…日后付款 9\V^q9l  
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…months after date||…months after date…月后付款 O0e6I&u:  
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见票后…日付款…days after sight||…days sight QDs]{F#  
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见票后…月付款…months after sight||…months sight _L9`bzZj  
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同组票据set of bills =}F &jl  
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单张汇票sola of exchange||sole of exchange c5pF?kFaD  
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远期汇票usance bill||bill at usance BZe x  
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长期汇票long bill J;HkR9<C  
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短期汇票short bill oIN!3  
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逾期汇票overdue bill <`}Oi5nW  
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宽限日期days of grace u,I_p[`E  
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电汇telegraphic transfer （T.T） k?ZtRhPu3X  
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邮汇postal order||postal note （Am.）||post office order||money order {26/SY  
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本票promissory note （P/N） Iy%
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押汇负责书||押汇保证书letter of hypothecation 5[suwaJQ  
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副保||抵押品||付属担保物collateral security Q]?r&%Y  
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担保书trust receipt||letter of indemnity o."k7fLB  
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承兑||认付acceptance 8`~M$5!  
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单张承兑general acceptance bS7rG$n [  
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有条件承兑qualified acceptance 8$9Q=M  
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附条件认付conditional acceptance NX.%Rj*  
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部分认付partial acceptance   i;Y3pF0%P