[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。   lPFdQ8M  
会计报表statement of account YqY6\mo  
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往来帐目account current PRk%C0`  
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现在往来帐||存款额current accout zloaU  
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销货帐account sales 55\X\> 0C7  
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共同计算帐项joint account ^Lfn3.M  
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未决帐项outstanding account yxP?O@(  
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贷方帐项credit account||creditor account {
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借方帐项debit account||debtor account <K[Zl/7I  
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应付帐||应付未付帐account payable ^R'!\m|FR  
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应收帐||应收未收帐account receivable muX4Y1M_  

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新交易||新帐new account zT-"kK  
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未决帐||老帐old account rnhf(K.{3  
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现金帐cash account dDn4nwH  
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流水帐running account .z>." `  
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暂记帐||未定帐suspense account !>@V#I  
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过期帐||延滞帐overdue account||pastdue account (@o />T  

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杂项帐户sundry account t RyGxqiG  
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详细帐单||明细表detail account ;<@O^_+  
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呆帐bad account BXv)zE=j  
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会计项目title of account }o:sx/=u_  
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会计薄||帐薄account-book sx^? Iw,N'  
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营业报告书||损益计算表account of budiness||business report ;1k0o.3  
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借贷细帐||交验帐account rendered W1`ZS*12D  

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明细帐account stated L [M8[~Hy  
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与…银行开立一户头to open an account with Zs|sPatV<  
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与…银行建立交易to keep account with r8>?-P  
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继续记帐to keep account p&l: 937  
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与…有交易to have an account with "Oko|3  
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作成会计帐||有往来帐项to make out an account with 97dI4t<  
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清算||清理债务to make up an account 'Pu;]sC  
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清洁帐目||与…停止交易to close ones account with Tou~U[V+  
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结帐to close an account (Z +C  
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清理未付款to ask an account||to demand an account b7j#a#  
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结清差额to balance the account with ? %ntO]  
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清算to settle an account||to liquidate an account||to square an account CNYchE,}  
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审查帐目||监查帐目to audit an account /
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检查帐目to examine an account RBwV+X[B  
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转入A的帐户to charge the amount to As account E}2[Pb)e  
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以计帐方式付款to pay on account ')c u/  
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代理某人||为某人on ones account||on account of one v^G5 N)F  
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为自己计算||独立帐目on ones own account iI0'z=J  
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由某人收益并负风险on ones account and risk||for ones account and risk %BKTN @;7  
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由某人负担for ones account||for account of one ppjrm
 
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按某人指示||列入某人帐户by order and for account of one 'P#I<?vB  
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列入5月份帐目for May account iy9]Y5b   
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编入某中帐项下to pass to the account of||to place to the account of ):@B1 yR  
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寄出清算书to send in an account||to send in render an account OHw6#N$\  
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支票薄cheque book ->(B:Cz  
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支票陈票人cheque drawer bOdD:=f  
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持票人cheque holder x@=7M'vr%  
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不记名支票cheque to bearer||bearer cheque r[x7?cXsW  
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记名支票||认人支票cheque to order 4/4IZfznX  
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到期支票antedated cheque K5$ y  
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未到期支票postdated cheque =6$(m}(74  
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保付支票certified cheque &V"&SV>}  
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未获兑现支票，退票returned cheque Z&%61jGK  

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横线支票crossed cheque 1gC=xMAT  
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普通横线general crossing }7V/(K  
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特别横线special crossing (.c?)_G,  
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空白支票blank cheque {XVSHUtw  
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失效支票，过期支票stale cheque <ANKoPNie  
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普通支票open cheque 'g#))y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,Yo In  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges R\<^A~(Gl  
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支票换现金||兑现to cash a cheque
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清理票款to clear a cheque dLAElTg  
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保证兑现to certify a cheque 0q/g:"|j  
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填写支票数额to fill up a cheque k -SUp8}g  
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支票上划线to cross a cheque bNqjjg  
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开发支票to make out a cheque % $ 5hC9  
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签发支票，开立支票to draw a cheque||to issue a cheque m86w{b$8  
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透支支票to overdraw a cheque  wZ*m  
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背书支票to endorse a cheque M'*
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请付票款||清付票款to pay a cheque||to honour a cheque #MI}KmH  
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支票退票to dishonour a cheque lGs fs(  
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拒付支票to refuse a cheque +f|u5c  
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拒付支票to stop payment of a cheque Byon2|nf7  
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提示要求付款to present for payment IX-ir  
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见票即付持票人payable to bearer BLfoU_Z  
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支付指定人payable to order ~g)gXPjke  
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已过期||无效out of date||stale ;Cm%<vW4!  
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请给出票人R/D||refer to drawer ]M>mwnt+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~-JkuRJ\  
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文字与数字不一致words and figures differ 9aYCU/3  
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支票 ]uj6-0q){W  
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时间已过account closed *tO7A$LDT  
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更改处应加盖印章alterations require initials &p`RK D  
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时间已过effects not cleared \Xh
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停止付款payment stopped Z@=#ry  
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支票毁损cheque mutilated $-
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汇款||寄钱to remit||to send money ,?P@ :S<8  
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寄票供取款||支票支付to send a cheque for payment &+u) +<&;(  
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寄款人a remitter ]4
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收款人a remittee HY4X;^hF  
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国外汇票foreign Bill SxdH%agM  
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国内汇票inland Bill 2;VggPpT  
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跟单汇票documentary bill ( 6|S42  
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空头汇票accommodation bill *4"s,1?@BG  
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原始汇票original bill j'Z};3y  
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改写||换新票据renewed bill +YVnA?r?  
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即期汇票sight bill||bill on demand Mn7nS:  
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…days after date||…days after date…日后付款 ?kEcYD  
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…months after date||…months after date…月后付款 %T4htZa  
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见票后…日付款…days after sight||…days sight ]@)T]  
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见票后…月付款…months after sight||…months sight ~?TG
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同组票据set of bills ~=qJSb  
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单张汇票sola of exchange||sole of exchange Ej\EuX  
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远期汇票usance bill||bill at usance 7A'd55I4  
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长期汇票long bill cz<8Kb/XV  
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短期汇票short bill aN9#ATE  
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逾期汇票overdue bill 8;2UP`8s?  
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宽限日期days of grace CMI'y(GN  
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电汇telegraphic transfer （T.T） 2D|2/ >[  
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邮汇postal order||postal note （Am.）||post office order||money order )wkh  
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本票promissory note （P/N） n^<3E; a  
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押汇负责书||押汇保证书letter of hypothecation f+>l-6M+p  
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副保||抵押品||付属担保物collateral security S |S N3)  
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担保书trust receipt||letter of indemnity 3I!xa*u  
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承兑||认付acceptance *Z0Y:"  
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单张承兑general acceptance Jh1Q)05  

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有条件承兑qualified acceptance dre@V(\;hQ  
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附条件认付conditional acceptance R#j-Z#/"  
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部分认付partial acceptance   R Wa4O#