[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。   jG ;(89QR/  
会计报表statement of account >Pd23TsN  
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往来帐目account current R
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现在往来帐||存款额current accout m]}"FMH$  
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销货帐account sales jy|xDQ  
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共同计算帐项joint account 8/$iCW  
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未决帐项outstanding account 7TY"{?~O5  
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贷方帐项credit account||creditor account c0p=/*s(  
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借方帐项debit account||debtor account -^Va]Lk  
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应付帐||应付未付帐account payable b>._ r
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应收帐||应收未收帐account receivable w ~?eX/;  
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新交易||新帐new account 640V&<+v  
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未决帐||老帐old account d>psqmQ  
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现金帐cash account <u/({SZ&  
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流水帐running account D$ z!wV  
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暂记帐||未定帐suspense account d_B5@9e#  
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过期帐||延滞帐overdue account||pastdue account `"4EE}eQc
 
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杂项帐户sundry account aa]v7d  
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详细帐单||明细表detail account Mpx.n]O.  
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呆帐bad account T+hW9pa)  
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会计项目title of account {eV_+@dT  
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会计薄||帐薄account-book -XB>&dNl)T  
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营业报告书||损益计算表account of budiness||business report R\?!r4  
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借贷细帐||交验帐account rendered
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明细帐account stated HDOaN  
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与…银行开立一户头to open an account with ^xrR3m*d  
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与…银行建立交易to keep account with Hn)=:lI  
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继续记帐to keep account r{
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与…有交易to have an account with W%o){+,  
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作成会计帐||有往来帐项to make out an account with 5I14"Qf  
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清算||清理债务to make up an account =Ao;[j)*!  
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清洁帐目||与…停止交易to close ones account with 6dh PqL  
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结帐to close an account S^u!/ =&  
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清理未付款to ask an account||to demand an account {SJLM0 =Z  
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结清差额to balance the account with ^iTA40K  
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清算to settle an account||to liquidate an account||to square an account vl
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审查帐目||监查帐目to audit an account I.>
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检查帐目to examine an account #SdaTMLFf  
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转入A的帐户to charge the amount to As account Pzqgg43Xf  
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以计帐方式付款to pay on account TcC=_je460  
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代理某人||为某人on ones account||on account of one H|^4e   
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为自己计算||独立帐目on ones own account Hq~ 2,#Ue  
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由某人收益并负风险on ones account and risk||for ones account and risk Kq*^*vWC  
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由某人负担for ones account||for account of one L/ZZe5I  
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按某人指示||列入某人帐户by order and for account of one VS`S@+p  
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列入5月份帐目for May account 3lJK[V{'#'  
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编入某中帐项下to pass to the account of||to place to the account of <D=%55  
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寄出清算书to send in an account||to send in render an account 83dOSS2  
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支票薄cheque book _V;J7Vz  
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支票陈票人cheque drawer >?kt3.IQ!X  
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持票人cheque holder T7,tJk,(  
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不记名支票cheque to bearer||bearer cheque iZ58;`  
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记名支票||认人支票cheque to order cx$Oh`-Car  
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到期支票antedated cheque =?}'\ >G "  
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未到期支票postdated cheque 3B_S>0H"$  
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保付支票certified cheque {c$W-t):U|  
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未获兑现支票，退票returned cheque /r)d4=1E  
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横线支票crossed cheque 6L4B$'&KQZ  
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普通横线general crossing dx~F [  
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特别横线special crossing osnDW aN  
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空白支票blank cheque 9eV@v  
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失效支票，过期支票stale cheque \h"s[G zq  
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普通支票open cheque T$+}Srb  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount QN0Ik
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges D7=gUm>  
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支票换现金||兑现to cash a cheque Z'u`)j R  

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清理票款to clear a cheque `OBDx ^6F  
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保证兑现to certify a cheque yvVs9"|0  
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填写支票数额to fill up a cheque 2#sE\D  
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支票上划线to cross a cheque Fn6>n04v  
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开发支票to make out a cheque }bHdU]$}  
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签发支票，开立支票to draw a cheque||to issue a cheque Z>o20uA  
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透支支票to overdraw a cheque F%L^k.y$  
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背书支票to endorse a cheque N=-hXgX^  
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请付票款||清付票款to pay a cheque||to honour a cheque IaN|
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支票退票to dishonour a cheque O+c@B}[!  
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拒付支票to refuse a cheque 4RJ8 2yq-  
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拒付支票to stop payment of a cheque k$# @_  
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提示要求付款to present for payment =]&R6P>  
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见票即付持票人payable to bearer CQQX7Y\  
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支付指定人payable to order .}%$l.#a  
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已过期||无效out of date||stale vD^^0-Pk6  
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请给出票人R/D||refer to drawer ;"wU+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'P39^rb  
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文字与数字不一致words and figures differ :$j!e#?=  
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支票 ^7vhize  
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时间已过account closed \bZbz/+D  
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更改处应加盖印章alterations require initials u,*$n'l]  
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时间已过effects not cleared w(<; $9  
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停止付款payment stopped 3-FS} {,  

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支票毁损cheque mutilated 72@8M  
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汇款||寄钱to remit||to send money (TDLT^  
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寄票供取款||支票支付to send a cheque for payment VQ$=F8ivG  
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寄款人a remitter GmcxN<  
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收款人a remittee 7?]gUrE  
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国外汇票foreign Bill Go^W\y  
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国内汇票inland Bill
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跟单汇票documentary bill *J 7>6N:-  
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空头汇票accommodation bill 'N,x=1R5  
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原始汇票original bill E"x 2jP  
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改写||换新票据renewed bill H) m!)=\'  
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即期汇票sight bill||bill on demand &jul w;E  
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…days after date||…days after date…日后付款 5\S)8j `8  
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…months after date||…months after date…月后付款 oMkB!s  
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见票后…日付款…days after sight||…days sight shYcfLJ  
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见票后…月付款…months after sight||…months sight CImB,AXS  
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同组票据set of bills 29,`2fFr  
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单张汇票sola of exchange||sole of exchange 3543[W#a  
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远期汇票usance bill||bill at usance Nr: %oD_G*  
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长期汇票long bill 6Ck?O /^  
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短期汇票short bill }1:jM_H)k  
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逾期汇票overdue bill H+zQz8zMC  
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宽限日期days of grace sFC1PdSk4T  
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电汇telegraphic transfer （T.T） rouD"cy  
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邮汇postal order||postal note （Am.）||post office order||money order v@Otp  
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本票promissory note （P/N） D;BFl(l  
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押汇负责书||押汇保证书letter of hypothecation Vxo3RwmR  
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副保||抵押品||付属担保物collateral security '9{H(DA  
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担保书trust receipt||letter of indemnity 8eWb{nuJ>  
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承兑||认付acceptance h8pc<t\6  
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单张承兑general acceptance X+P3a/T  
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有条件承兑qualified acceptance 8Vl!&j0s^  
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附条件认付conditional acceptance +SUQRDF@i  
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部分认付partial acceptance   e-UPu%'