[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。   55#H A?cR  
会计报表statement of account `527vK 6  
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往来帐目account current # wG}T .*  
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现在往来帐||存款额current accout SnVnC09y  
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销货帐account sales _/K
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共同计算帐项joint account 1(m89C[  
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未决帐项outstanding account E$RH+):|  
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贷方帐项credit account||creditor account !"_\5$5i<X  
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借方帐项debit account||debtor account f 1]1ZOb  
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应付帐||应付未付帐account payable UE*M\r<  
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应收帐||应收未收帐account receivable @<l7"y;\  
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新交易||新帐new account $O=m/l$  
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未决帐||老帐old account rtC.!].;%  
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现金帐cash account 1^$ vmULj  

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流水帐running account 66!cfpM  
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暂记帐||未定帐suspense account SCZtHEl9  
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过期帐||延滞帐overdue account||pastdue account CB:G4VqOT  
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杂项帐户sundry account r< sx On  
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详细帐单||明细表detail account OLg=kF[[  
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呆帐bad account Q!9AxM2K  
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会计项目title of account 3+ JkV\ AF  
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会计薄||帐薄account-book dn!#c=  
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营业报告书||损益计算表account of budiness||business report .EpcMX T%  
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借贷细帐||交验帐account rendered "&lQ5]N.%  
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明细帐account stated -q' G]}  
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与…银行开立一户头to open an account with a/p} ?!\  
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与…银行建立交易to keep account with Ww\M3Q` h  
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继续记帐to keep account GP<PU  
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与…有交易to have an account with X3mHg5zt  
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作成会计帐||有往来帐项to make out an account with b}<?& @  
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清算||清理债务to make up an account w{+G/Ea  
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清洁帐目||与…停止交易to close ones account with <b>g^ `}?D  
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结帐to close an account @{V bu  
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清理未付款to ask an account||to demand an account RwyX,|  
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结清差额to balance the account with SB x<-^  
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清算to settle an account||to liquidate an account||to square an account K6Z/  
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审查帐目||监查帐目to audit an account 9 `+RmX;m  
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检查帐目to examine an account *G&3NSM-  
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转入A的帐户to charge the amount to As account c9O0YQ3&8  
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以计帐方式付款to pay on account uz;
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代理某人||为某人on ones account||on account of one 4{6XZ_J1  
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为自己计算||独立帐目on ones own account "30R%oL]=  
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由某人收益并负风险on ones account and risk||for ones account and risk A}W}H ;8x  
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由某人负担for ones account||for account of one g9G 8;  
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按某人指示||列入某人帐户by order and for account of one 2)T.Ci cx  
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列入5月份帐目for May account WUK{st.z  
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编入某中帐项下to pass to the account of||to place to the account of Dssecc'  
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寄出清算书to send in an account||to send in render an account R4AKp1Y  
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支票薄cheque book eUEO~M2&U{  
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支票陈票人cheque drawer #G\;)pT  
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持票人cheque holder L
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不记名支票cheque to bearer||bearer cheque n]a/nv  
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记名支票||认人支票cheque to order %dDwus  
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到期支票antedated cheque &vV_,$  
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未到期支票postdated cheque qV7nF }V{  
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保付支票certified cheque Pj7n_&*/  
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未获兑现支票，退票returned cheque ' J(B{B7|  
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横线支票crossed cheque '/~j !H4q9  
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普通横线general crossing | x/Z qY  
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特别横线special crossing 9,>u,  
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空白支票blank cheque ;nZN}&m   
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失效支票，过期支票stale cheque i2Cw#x0s  
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普通支票open cheque Kf k/pYMDq  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3lT>C'qq  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @WfX{
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支票换现金||兑现to cash a cheque \aB>Q" pS  
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清理票款to clear a cheque A0`#n|(Ad!  
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保证兑现to certify a cheque |)W N%#v  
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填写支票数额to fill up a cheque y8|?J\eRy  
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支票上划线to cross a cheque }vspjplk^  
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开发支票to make out a cheque L]ce
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签发支票，开立支票to draw a cheque||to issue a cheque ">D7wX,.>  
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透支支票to overdraw a cheque _)6N&u8  
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背书支票to endorse a cheque _0: }"!Gq  
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请付票款||清付票款to pay a cheque||to honour a cheque eK=<a<tx  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque ~vMdIZ.h  
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拒付支票to stop payment of a cheque yoc;`hO-  
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提示要求付款to present for payment xq<3*Bcw  
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见票即付持票人payable to bearer @V>BG8Y  
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支付指定人payable to order _b)=ERBbCo  
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已过期||无效out of date||stale Uzzt+Iwm  
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请给出票人R/D||refer to drawer + <4gJoI  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %/:0x:ns  
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文字与数字不一致words and figures differ Nm.G,6<J  
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支票 99G'`NO  
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时间已过account closed 49?wEm#  
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更改处应加盖印章alterations require initials km,I75o.  
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时间已过effects not cleared ~cL)0/j}  
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停止付款payment stopped epm ~
 
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支票毁损cheque mutilated ~LF1$Cai  
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汇款||寄钱to remit||to send money {\u6Cjx  
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寄票供取款||支票支付to send a cheque for payment k@ So l6  
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寄款人a remitter $g&_7SJ@  
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收款人a remittee ecMpU8}rR  
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国外汇票foreign Bill $[U:Dk}  
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国内汇票inland Bill kk$D:UQX
 
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跟单汇票documentary bill ;-quK%VO!  
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空头汇票accommodation bill (gEz<}Av.  
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原始汇票original bill TeHxqWx  
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改写||换新票据renewed bill p?#xd!tc2N  
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即期汇票sight bill||bill on demand 50^CILKo7  
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…days after date||…days after date…日后付款 tN_~zP  
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…months after date||…months after date…月后付款 ]D@y""{--s  
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见票后…日付款…days after sight||…days sight v03^  
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见票后…月付款…months after sight||…months sight U(\ ^!S1  
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同组票据set of bills t Z]b0T(e  
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单张汇票sola of exchange||sole of exchange | (: PX  
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远期汇票usance bill||bill at usance |c:xK{Ik  
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长期汇票long bill p} i5z_tS  
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短期汇票short bill jHpFl4VPz  
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逾期汇票overdue bill -MItZ  
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宽限日期days of grace LE@`TPg$R  
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电汇telegraphic transfer （T.T） r^!P=BS{  
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邮汇postal order||postal note （Am.）||post office order||money order ntEf-x<  
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本票promissory note （P/N） ?o.Q  
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押汇负责书||押汇保证书letter of hypothecation @Xq3>KJ_)H  
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副保||抵押品||付属担保物collateral security <e7  
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担保书trust receipt||letter of indemnity 5b-: e? |  
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承兑||认付acceptance KsBi<wY  
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单张承兑general acceptance L/n?1'he  
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有条件承兑qualified acceptance TEi~X2u  
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附条件认付conditional acceptance &p#$}tm  
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部分认付partial acceptance   E/_I$<,_y