[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。   4iz& "~&1  
会计报表statement of account DH !Br  
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往来帐目account current \`zG`f  
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现在往来帐||存款额current accout A7C+&I!L  
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销货帐account sales h`]/3Ma*:  
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共同计算帐项joint account Yd;r8rN  
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未决帐项outstanding account RuNH (>Eb  
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贷方帐项credit account||creditor account _ -\s[p5  
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借方帐项debit account||debtor account  sGls^J)  
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应付帐||应付未付帐account payable -Y=c g;  
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应收帐||应收未收帐account receivable j!MA]0lTM  
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新交易||新帐new account "tB"j9Jb  
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未决帐||老帐old account k*3_) S -  
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现金帐cash account 1+t
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流水帐running account a
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暂记帐||未定帐suspense account 8^/Ek<Qb|  
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过期帐||延滞帐overdue account||pastdue account mz$Wo *FB  
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杂项帐户sundry account QjjJtKz  
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详细帐单||明细表detail account hW!@$Ph  
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呆帐bad account &PBWJ?@O)r  
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会计项目title of account .A"T086  
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会计薄||帐薄account-book w[YkTv  
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营业报告书||损益计算表account of budiness||business report ghobu}wuF  
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借贷细帐||交验帐account rendered ~0[G/A$]  
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明细帐account stated lQ<#jxp  
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与…银行开立一户头to open an account with \p3nd!OIG  
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与…银行建立交易to keep account with Qor{1_h)+9  
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继续记帐to keep account -@ UN]K  
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与…有交易to have an account with 36^C0uNdX  
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作成会计帐||有往来帐项to make out an account with @wEKCn|}o  
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清算||清理债务to make up an account XUQW;H  
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清洁帐目||与…停止交易to close ones account with OXIu>jF  
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结帐to close an account ]uStn   
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清理未付款to ask an account||to demand an account Z0()pT  
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account so?pA@O
 
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审查帐目||监查帐目to audit an account HQ|o%9~  
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检查帐目to examine an account >0Fxyv8  
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转入A的帐户to charge the amount to As account _XH4;uGg  
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以计帐方式付款to pay on account >u9id>+  
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代理某人||为某人on ones account||on account of one {\vI9cni|"  
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为自己计算||独立帐目on ones own account Y=P9:unG  
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由某人收益并负风险on ones account and risk||for ones account and risk ri/t(m^{W  
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由某人负担for ones account||for account of one & cM u/}  
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按某人指示||列入某人帐户by order and for account of one |Hx%f  
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列入5月份帐目for May account x2 w8zT6M  
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编入某中帐项下to pass to the account of||to place to the account of ljNzYg~-  
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寄出清算书to send in an account||to send in render an account x1|Da$2  
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支票薄cheque book GLo\q :5A  
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支票陈票人cheque drawer fm3(70F\  
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持票人cheque holder Bj;\mUsk  
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不记名支票cheque to bearer||bearer cheque Ya~ "R#Uy  
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记名支票||认人支票cheque to order n"(7dl?  
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到期支票antedated cheque Q}WL/X5  
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未到期支票postdated cheque \BLp-B1s  
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保付支票certified cheque yPSVwe|g  
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未获兑现支票，退票returned cheque I%SuT7"Do  
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横线支票crossed cheque _B}9f  
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普通横线general crossing &j3` )N  
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特别横线special crossing Y=9qJ`q  
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空白支票blank cheque q1STRYb  
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失效支票，过期支票stale cheque kQy&I3  
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普通支票open cheque uWh|C9Y!A  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount o_sQQF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges sllzno2bU  
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支票换现金||兑现to cash a cheque Ssw&'B|o  
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清理票款to clear a cheque yQ'eu;+]  
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保证兑现to certify a cheque M'DWu|dIBA  
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填写支票数额to fill up a cheque Rjq a_hxrS  
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支票上划线to cross a cheque &L%Jy #=  
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开发支票to make out a cheque x#mtS-sw2Q  
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签发支票，开立支票to draw a cheque||to issue a cheque 'B`#:tX^N  
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透支支票to overdraw a cheque bK4&=#Zh  
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背书支票to endorse a cheque i4<BDX5
 
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请付票款||清付票款to pay a cheque||to honour a cheque ~RInN+N#  
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支票退票to dishonour a cheque . :a<2sp6  
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拒付支票to refuse a cheque gu<V(M\  
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拒付支票to stop payment of a cheque :u/mTZDi  
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提示要求付款to present for payment M{E{NK  
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见票即付持票人payable to bearer [PWL<t::c  
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支付指定人payable to order 55m<XC  
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已过期||无效out of date||stale y@;%Uv&  
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请给出票人R/D||refer to drawer ; )llt G  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -5k2j^r;  
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文字与数字不一致words and figures differ _|zBUrN  
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支票 &=Y e6 f[  
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时间已过account closed %e_"CS  
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更改处应加盖印章alterations require initials ROdK8*jL  
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时间已过effects not cleared 926Tl  
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停止付款payment stopped jd:B \%#![  
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支票毁损cheque mutilated L1#Ij#  
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汇款||寄钱to remit||to send money Em^(  
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寄票供取款||支票支付to send a cheque for payment 8;"*6vHZ  
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寄款人a remitter tIuoD+A W  
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收款人a remittee 23ze/;6%A  
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国外汇票foreign Bill <J{'o`{  
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国内汇票inland Bill hOk00az  
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跟单汇票documentary bill [L~@uAMw:  
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空头汇票accommodation bill .tXtcf/  
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原始汇票original bill Oejq@iM"(  
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改写||换新票据renewed bill Rf"Mr:^  
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即期汇票sight bill||bill on demand .ln8|;%  
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…days after date||…days after date…日后付款 Om'(mr  
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…months after date||…months after date…月后付款 ` %?9=h%  
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见票后…日付款…days after sight||…days sight !u;>Wyd W  
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见票后…月付款…months after sight||…months sight +: Ge_-  
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同组票据set of bills 4FMF|U  
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单张汇票sola of exchange||sole of exchange K%g;NW  
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远期汇票usance bill||bill at usance lPP,`  
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长期汇票long bill fP-|+ TyO  
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短期汇票short bill 6L4$vJ  
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逾期汇票overdue bill e 9$C#D>D  
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宽限日期days of grace qoU3"8  
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电汇telegraphic transfer （T.T） JWO=!^  
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邮汇postal order||postal note （Am.）||post office order||money order x%> e)L<  
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本票promissory note （P/N） n-;y*kD  
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押汇负责书||押汇保证书letter of hypothecation hsLzj\)6  
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副保||抵押品||付属担保物collateral security /\d$/~BFi  
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担保书trust receipt||letter of indemnity vP-M,4c  
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承兑||认付acceptance  $6>?;  
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单张承兑general acceptance XR+3j/zEQ  
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有条件承兑qualified acceptance VrP}#3I  
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附条件认付conditional acceptance [
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部分认付partial acceptance   ztM<J+