[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。   ?YOH9%_cs  
会计报表statement of account ?4P*,c  
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往来帐目account current
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现在往来帐||存款额current accout yZj:Kp+
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销货帐account sales meA=lg?  
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共同计算帐项joint account *7u~`  
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未决帐项outstanding account .'k]]2%ILp  
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贷方帐项credit account||creditor account z-$bce9*  
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借方帐项debit account||debtor account T[]2]K[&B  
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应付帐||应付未付帐account payable &MKG#Y}  
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应收帐||应收未收帐account receivable ^m8T$^z>  
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新交易||新帐new account  AV{3f`  
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未决帐||老帐old account &.J8O+  
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现金帐cash account wTb7 xBI  
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流水帐running account H<T9$7Yr%r  
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暂记帐||未定帐suspense account |`d,r.+P7  
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过期帐||延滞帐overdue account||pastdue account v|uY \Z  
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杂项帐户sundry account 5y-8_)y8o  
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详细帐单||明细表detail account E)
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呆帐bad account
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会计项目title of account ;4 .D%  
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会计薄||帐薄account-book Q|eRek  
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营业报告书||损益计算表account of budiness||business report  FkJa+ZA  
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借贷细帐||交验帐account rendered d
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明细帐account stated Y ON@G5^  
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与…银行开立一户头to open an account with Fs_,RXW"  
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与…银行建立交易to keep account with S!J.$Y<Ko  
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继续记帐to keep account -eAo3  
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与…有交易to have an account with =QEg~sD^)s  
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作成会计帐||有往来帐项to make out an account with 2cfzLW(  
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清算||清理债务to make up an account %Fb"&F^7  
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清洁帐目||与…停止交易to close ones account with j}8IT  
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结帐to close an account 9Vk61x6  
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清理未付款to ask an account||to demand an account SqY;2:  
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结清差额to balance the account with OB3AZH$  
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清算to settle an account||to liquidate an account||to square an account W"Dj+/uS  
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审查帐目||监查帐目to audit an account dv4)fG]W;_  
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检查帐目to examine an account 6f6_ztTL  
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转入A的帐户to charge the amount to As account En6fmEn&;o  
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以计帐方式付款to pay on account V]H<:UE  
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代理某人||为某人on ones account||on account of one !=&]#-;b  
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为自己计算||独立帐目on ones own account ] >ipC,v  
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由某人收益并负风险on ones account and risk||for ones account and risk pzU">
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由某人负担for ones account||for account of one uNXh"?  
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按某人指示||列入某人帐户by order and for account of one \<lV),  
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列入5月份帐目for May account ?2EzNNcS  

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编入某中帐项下to pass to the account of||to place to the account of 7C2/^x P  
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寄出清算书to send in an account||to send in render an account DA@ { d-A  
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支票薄cheque book ?U-p jjM  
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支票陈票人cheque drawer :+ Dn]:\  
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持票人cheque holder 82/iVm1  
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不记名支票cheque to bearer||bearer cheque ?N|PgNu X  
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记名支票||认人支票cheque to order wk
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到期支票antedated cheque .FMF0r>l  
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未到期支票postdated cheque I"  j7  
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保付支票certified cheque 5N|77AAxK  
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未获兑现支票，退票returned cheque Hd2_Cg FB  
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横线支票crossed cheque <'vM+Lk  
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普通横线general crossing ^a }{u$<  
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特别横线special crossing cM"I3  
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空白支票blank cheque [{c
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失效支票，过期支票stale cheque JH5])i0  
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普通支票open cheque g ` {0I[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H9Z3.F(2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ditzl(L   
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支票换现金||兑现to cash a cheque  (M
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清理票款to clear a cheque &sWyh[`P  
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保证兑现to certify a cheque c%dy$mkqgK  
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填写支票数额to fill up a cheque .s?OKy  
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支票上划线to cross a cheque Y[DKj!v  
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开发支票to make out a cheque m0,9yY::wj  
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签发支票，开立支票to draw a cheque||to issue a cheque 1sJN^BvuG  
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透支支票to overdraw a cheque o~K2K5I  
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背书支票to endorse a cheque >N J$ac  
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请付票款||清付票款to pay a cheque||to honour a cheque .7FI%  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque  G{.+D2  
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拒付支票to stop payment of a cheque [R>  
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提示要求付款to present for payment E+zn\v  
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见票即付持票人payable to bearer lg>AWTW[  
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支付指定人payable to order }! V<"d,!  
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已过期||无效out of date||stale ;|QR-m2/  
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请给出票人R/D||refer to drawer "n }fEVJ,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T zYg H  
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文字与数字不一致words and figures differ \BaN5+
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支票 V)QR!4De  
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时间已过account closed 1r& ?J.z25  
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更改处应加盖印章alterations require initials h$ iyclX  
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时间已过effects not cleared N|d.!Q;V.y  
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停止付款payment stopped OGi4m |  
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支票毁损cheque mutilated 9hLmrYNM1
 
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汇款||寄钱to remit||to send money VfC[U)w*vm  
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寄票供取款||支票支付to send a cheque for payment |XA aKZA  
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寄款人a remitter 5A]
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收款人a remittee KY
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国外汇票foreign Bill t"bPKFRy9E  
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国内汇票inland Bill J%-lw{FC  
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跟单汇票documentary bill VRQbf  
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空头汇票accommodation bill >[%.h(h/%  
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原始汇票original bill #9hXZr/8  
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改写||换新票据renewed bill l F}$`6  
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即期汇票sight bill||bill on demand xlPcg7  
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…days after date||…days after date…日后付款 o S:vTr+$  
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…months after date||…months after date…月后付款 0q>NE
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见票后…日付款…days after sight||…days sight 
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见票后…月付款…months after sight||…months sight =4M.QA@lI!  
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同组票据set of bills {Z?$Co^R  
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单张汇票sola of exchange||sole of exchange s7UhC.>'@  
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远期汇票usance bill||bill at usance 5}d/8tS  
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长期汇票long bill FQ_%)Ty2  
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短期汇票short bill IB#iJ#,  
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逾期汇票overdue bill }o!#_N0T  
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宽限日期days of grace f- k|w%R@  
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电汇telegraphic transfer （T.T） n,&/D  
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邮汇postal order||postal note （Am.）||post office order||money order E
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本票promissory note （P/N） n2xLgK=  
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押汇负责书||押汇保证书letter of hypothecation wDT>">&d  
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副保||抵押品||付属担保物collateral security ;t;Y.*&=S  
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担保书trust receipt||letter of indemnity (|0.m8D~D  
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承兑||认付acceptance Ow cVPu_  
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单张承兑general acceptance [x2JFS#4  
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有条件承兑qualified acceptance gk
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附条件认付conditional acceptance GXDC@+$14  
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部分认付partial acceptance   ,?l~rc