[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。   C+#;L+$Gi  
会计报表statement of account 5dNf$a0E  
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往来帐目account current cmGj0YUQ1  
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现在往来帐||存款额current accout k4AE`[UE  
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销货帐account sales 8$j
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共同计算帐项joint account sr($Bw  
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未决帐项outstanding account _d=&9d#=\  
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贷方帐项credit account||creditor account U#]eN[  
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借方帐项debit account||debtor account dV=5_wXZ$  
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应付帐||应付未付帐account payable 1 GHgwT  
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应收帐||应收未收帐account receivable %FI6\|`M  
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新交易||新帐new account  nIDsCu=A  
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未决帐||老帐old account ;pyJ O_R[  
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现金帐cash account #bZ
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流水帐running account u, ,WD  
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暂记帐||未定帐suspense account IS4K$Ac.  
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过期帐||延滞帐overdue account||pastdue account m
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杂项帐户sundry account -qP[$Q  
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详细帐单||明细表detail account la{uJ9Iw@}  
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呆帐bad account |b~g^4  
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会计项目title of account H1qw1[%0y
 
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会计薄||帐薄account-book -t'oW*kdL  
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营业报告书||损益计算表account of budiness||business report UZ3Aq12U}a  
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借贷细帐||交验帐account rendered f>[;|r@K  
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明细帐account stated YgOgYo{E!  
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与…银行开立一户头to open an account with afq +;Sh  
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与…银行建立交易to keep account with J,KTc'[  
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继续记帐to keep account i1@gHk  
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与…有交易to have an account with 2#}IGZ`Yp/  
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作成会计帐||有往来帐项to make out an account with jAHn`Bxz  
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清算||清理债务to make up an account zb,`K*Z{  
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清洁帐目||与…停止交易to close ones account with y+R$pzX  
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结帐to close an account G)|HFcE  
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清理未付款to ask an account||to demand an account yN%Pe:R  
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结清差额to balance the account with iPNsEQ0We  
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清算to settle an account||to liquidate an account||to square an account |.nWy"L  
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审查帐目||监查帐目to audit an account |<icx8hbr  
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检查帐目to examine an account `o'sp9_3  
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转入A的帐户to charge the amount to As account ^E*C~;^S  
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以计帐方式付款to pay on account \?}.+v  
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代理某人||为某人on ones account||on account of one obGSc)?j  
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为自己计算||独立帐目on ones own account  $%
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由某人收益并负风险on ones account and risk||for ones account and risk 2Z|kf9  
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由某人负担for ones account||for account of one ,
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按某人指示||列入某人帐户by order and for account of one @^@-A\7[KO  
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列入5月份帐目for May account so?1 lG  
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编入某中帐项下to pass to the account of||to place to the account of g?wogCs5  
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寄出清算书to send in an account||to send in render an account SQK6BEjE8  
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支票薄cheque book F9" K  
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支票陈票人cheque drawer
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持票人cheque holder czzV2P/t}  
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不记名支票cheque to bearer||bearer cheque >v{m^|QqB  
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记名支票||认人支票cheque to order S3m+(N"&  
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到期支票antedated cheque 6S wHl_2%  
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未到期支票postdated cheque W0|?R6|  
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保付支票certified cheque lF<(yF5  
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未获兑现支票，退票returned cheque Q. >"@c[  
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横线支票crossed cheque TBpW/wz/  
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普通横线general crossing & 3gni4@@  
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特别横线special crossing 4 ClW*l  
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空白支票blank cheque 5VI'hxU4Qg  
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失效支票，过期支票stale cheque hZy"@y3Yq  
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普通支票open cheque vUW!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |YH1q1l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }MoCUN)I  
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支票换现金||兑现to cash a cheque '?QZ7A  
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清理票款to clear a cheque N@k:kI  
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保证兑现to certify a cheque Ouj5NL  
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填写支票数额to fill up a cheque $u>^A<TBN  
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支票上划线to cross a cheque ~!UxmYgO  
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开发支票to make out a cheque m0 `wmM  
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签发支票，开立支票to draw a cheque||to issue a cheque 1y 6H2  
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透支支票to overdraw a cheque ,"&vhgYU  
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背书支票to endorse a cheque P4s:wuJ^  
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请付票款||清付票款to pay a cheque||to honour a cheque S 0\:1B  
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支票退票to dishonour a cheque V<+d o|@F  
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拒付支票to refuse a cheque $vicxE~-E  
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拒付支票to stop payment of a cheque I/fERnHM/+  
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提示要求付款to present for payment S__+S7]Nr  
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见票即付持票人payable to bearer )4"G1R`3  
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支付指定人payable to order km.xy_v  
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已过期||无效out of date||stale L7C!rS  
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请给出票人R/D||refer to drawer ,}F{V>dhn  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `UGHk*DL)  
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文字与数字不一致words and figures differ Qgf\gTF$r+  
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支票 d 6j'[  
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时间已过account closed 9^
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更改处应加盖印章alterations require initials 9g|o17  
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时间已过effects not cleared ;gP@d`s  
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停止付款payment stopped IhhB^E|  
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支票毁损cheque mutilated Rbm"Qz  
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汇款||寄钱to remit||to send money C{H:-"\J9  
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寄票供取款||支票支付to send a cheque for payment I&,gCZ#  
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寄款人a remitter {R5Q{]dK3  
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收款人a remittee <DxUqCE  
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国外汇票foreign Bill 7^>UUdk(  
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国内汇票inland Bill vN=e 1\  
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跟单汇票documentary bill r+r-[z D(  
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空头汇票accommodation bill e@}zp  
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原始汇票original bill ,<!_MNw[  
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改写||换新票据renewed bill aZ"9)RJe  
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即期汇票sight bill||bill on demand 4
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…days after date||…days after date…日后付款 %P05k  
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…months after date||…months after date…月后付款  QbA+\  
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见票后…日付款…days after sight||…days sight J}a 8N.
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见票后…月付款…months after sight||…months sight ,-,BtfE3  
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同组票据set of bills $$QbcnOf$  
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单张汇票sola of exchange||sole of exchange ETQ.A< v  
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远期汇票usance bill||bill at usance aI @&x  
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长期汇票long bill P5{|U"Y_  
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短期汇票short bill z=q   
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逾期汇票overdue bill Sg$14B  

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宽限日期days of grace )./pS~  
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电汇telegraphic transfer （T.T） ^ 'jJ~U  
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邮汇postal order||postal note （Am.）||post office order||money order P=ARttT`(  
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本票promissory note （P/N） XsE] Z4  
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押汇负责书||押汇保证书letter of hypothecation ~$I2{I#W  
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副保||抵押品||付属担保物collateral security +bnz%/v  
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担保书trust receipt||letter of indemnity m*VM1kV  
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承兑||认付acceptance gHS;RF9  
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单张承兑general acceptance =\IcUY,4
 
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有条件承兑qualified acceptance .F
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附条件认付conditional acceptance |0Kj0u8T  
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部分认付partial acceptance   Ugmg,~U~k