[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。   x^f<G 6z  
会计报表statement of account #u<Qc T@  
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往来帐目account current vG& >-
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现在往来帐||存款额current accout ~PQ.l\C  
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销货帐account sales WxdQ^#AE  
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共同计算帐项joint account w$gvgz  
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未决帐项outstanding account SNEhP5!  
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贷方帐项credit account||creditor account J )1  
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借方帐项debit account||debtor account =j]y ?;7q  
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应付帐||应付未付帐account payable _ %s#Cb  
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应收帐||应收未收帐account receivable ;5a$OM  
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新交易||新帐new account sYTz6-  
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未决帐||老帐old account IrwQ~z3I  
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现金帐cash account >OG189O  
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流水帐running account iAd&o`C  
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暂记帐||未定帐suspense account FT).$h~+4  
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过期帐||延滞帐overdue account||pastdue account UlXm4\@  
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杂项帐户sundry account O{:{P5  
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详细帐单||明细表detail account b,~'wm8:A  
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呆帐bad account Z;+,hR((  
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会计项目title of account qxRsq&_  
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会计薄||帐薄account-book L03I:IJ  
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营业报告书||损益计算表account of budiness||business report 1N/4W6  
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借贷细帐||交验帐account rendered 1$Up7=Dr=  
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明细帐account stated lw=kTYbq  
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与…银行开立一户头to open an account with o HK  
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与…银行建立交易to keep account with RXRbW %b  
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继续记帐to keep account V7$ m.P#uM  
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与…有交易to have an account with <n_?$ TJ  
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作成会计帐||有往来帐项to make out an account with hu-]SGb6  
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清算||清理债务to make up an account lG6&uMvo  
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清洁帐目||与…停止交易to close ones account with X8}r= K~  
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结帐to close an account :F d1k Jm  
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清理未付款to ask an account||to demand an account I/'>M DB!  
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结清差额to balance the account with *Y1s4FXu2  
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清算to settle an account||to liquidate an account||to square an account !,-'wT<v  
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审查帐目||监查帐目to audit an account xb7!!PR  
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检查帐目to examine an account qY&(O`?m&  
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转入A的帐户to charge the amount to As account .KYs5Qu  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one y2k's  
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为自己计算||独立帐目on ones own account dyqk[$(  
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由某人收益并负风险on ones account and risk||for ones account and risk :A#'8xE/  
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由某人负担for ones account||for account of one KW0KXO06a  
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按某人指示||列入某人帐户by order and for account of one i(u zb<  
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列入5月份帐目for May account :U1V 2f'l3  
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编入某中帐项下to pass to the account of||to place to the account of Kd#64NSi$A  
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寄出清算书to send in an account||to send in render an account 4!glgE
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支票薄cheque book ^J?2[(   
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支票陈票人cheque drawer '?|.#D#-c  
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持票人cheque holder ^w RD|  
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不记名支票cheque to bearer||bearer cheque w68VOymD/  
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记名支票||认人支票cheque to order el0W0T  
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到期支票antedated cheque ,wra f#UdP  
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未到期支票postdated cheque Lop= ._W  
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保付支票certified cheque =>h~<88#5  
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未获兑现支票，退票returned cheque F9SIC7}uH  
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横线支票crossed cheque 4fzM%ku  
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普通横线general crossing Y-,1&$&
 
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特别横线special crossing aKCXV[PO  
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空白支票blank cheque L``K. DF  
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失效支票，过期支票stale cheque W,
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普通支票open cheque f;%4
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Pz+8u&~p  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }g _#.>D+  
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支票换现金||兑现to cash a cheque ^f1}:g  
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清理票款to clear a cheque sM~|}|p  
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保证兑现to certify a cheque (85F1"Jp  

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填写支票数额to fill up a cheque 82Vxk  
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支票上划线to cross a cheque `pN]Ykt  
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开发支票to make out a cheque ;mo}$^49*  
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签发支票，开立支票to draw a cheque||to issue a cheque e[n T'e  
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透支支票to overdraw a cheque wEzLfZ Oz/  
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背书支票to endorse a cheque |vWx[=`o  
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请付票款||清付票款to pay a cheque||to honour a cheque 1/w['d4l!  
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支票退票to dishonour a cheque =UNzjmP503  
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拒付支票to refuse a cheque eVbHPu4  
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拒付支票to stop payment of a cheque Yw+_( 2 9=  
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提示要求付款to present for payment i)8,u
 
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见票即付持票人payable to bearer ]eP&r?B  
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支付指定人payable to order +~02j1Jx  
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已过期||无效out of date||stale X )g
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请给出票人R/D||refer to drawer OZLU >LU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $0sUh]7y  
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文字与数字不一致words and figures differ =R?NOWrDY  
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支票 xAQ=oF +  
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时间已过account closed do7 [Nj  
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更改处应加盖印章alterations require initials C-m OtI  
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时间已过effects not cleared X9#Od9cNaC  
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停止付款payment stopped *pyi;  
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支票毁损cheque mutilated ke
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汇款||寄钱to remit||to send money 89U<9j   
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寄票供取款||支票支付to send a cheque for payment ~:D
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寄款人a remitter mBhG"0:  
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收款人a remittee T""X~+{Z@  
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国外汇票foreign Bill /KO!s,Nk  
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国内汇票inland Bill iKu[j)F  
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跟单汇票documentary bill r3mB"("Z'  
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空头汇票accommodation bill 4^1{UlCop  
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原始汇票original bill d7g/s'ZHt6  
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改写||换新票据renewed bill 2[}^ zTtA  
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即期汇票sight bill||bill on demand h6c8
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…days after date||…days after date…日后付款 kzZtKN9Az  
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…months after date||…months after date…月后付款 iOm~
 
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见票后…日付款…days after sight||…days sight B08q/qi  
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见票后…月付款…months after sight||…months sight N+rLbK*  
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同组票据set of bills ELeR5xT  
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单张汇票sola of exchange||sole of exchange -wtavv,J  
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远期汇票usance bill||bill at usance e2*0NT^R  
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长期汇票long bill -v8Jn#f  
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短期汇票short bill {6^c3R[  
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逾期汇票overdue bill >Bq;Z }EV  
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宽限日期days of grace TDBWYppM  
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电汇telegraphic transfer （T.T） A9qCaq{  
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邮汇postal order||postal note （Am.）||post office order||money order ?{?mA
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本票promissory note （P/N） `I,A7b  
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押汇负责书||押汇保证书letter of hypothecation G]E$U]=9r:  
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副保||抵押品||付属担保物collateral security Wy@Z)z?  
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担保书trust receipt||letter of indemnity <*0MD6$5  
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承兑||认付acceptance Q\z3YUk  
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单张承兑general acceptance <4bv=++pS  
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有条件承兑qualified acceptance 8R`@edj>  
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附条件认付conditional acceptance ]w]Swt2n  
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部分认付partial acceptance   [@kzC/Jq3