[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。   "lm3o(Dk  
会计报表statement of account 5 X rn]  
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往来帐目account current 00ho*p!E'  
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现在往来帐||存款额current accout fjf\/%  
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销货帐account sales
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共同计算帐项joint account X#fI$9a  
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未决帐项outstanding account *l}q,9iQ-  
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贷方帐项credit account||creditor account s;L7 _.hH@  
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借方帐项debit account||debtor account !,]_tw>R  
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应付帐||应付未付帐account payable qzXch["So  
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应收帐||应收未收帐account receivable Vki3D'.7N  
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新交易||新帐new account PR6{Y]e%  
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未决帐||老帐old account =6ojkTk  
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现金帐cash account X\_ku?]v  
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流水帐running account ^;M!u8[  
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暂记帐||未定帐suspense account !pgkUzMW  
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过期帐||延滞帐overdue account||pastdue account hH>t  
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杂项帐户sundry account \G2&   
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详细帐单||明细表detail account yy@g=<okt\  
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呆帐bad account "4Cb dD//  
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会计项目title of account }Til $TT%H  
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会计薄||帐薄account-book z^b
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营业报告书||损益计算表account of budiness||business report KFx4"f%  
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借贷细帐||交验帐account rendered cyL"? vR*<  
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明细帐account stated f5'Cq)Vw_  
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与…银行开立一户头to open an account with rE)lt0m
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与…银行建立交易to keep account with k  <SFl  
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继续记帐to keep account #l2KJ7AMK  
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与…有交易to have an account with dz_~_|  
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作成会计帐||有往来帐项to make out an account with @M=xdZNyJ  
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清算||清理债务to make up an account ,X^I]]  
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清洁帐目||与…停止交易to close ones account with Y~,ZBl,  
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结帐to close an account Ry_"sow4  
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清理未付款to ask an account||to demand an account so=Ux2  
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结清差额to balance the account with $Jc>B#1  
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清算to settle an account||to liquidate an account||to square an account ip)gI&kN`z  
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审查帐目||监查帐目to audit an account Cr&,*lUo  
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检查帐目to examine an account J!+)
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转入A的帐户to charge the amount to As account Tup2 ;\y  

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以计帐方式付款to pay on account B QxU~s  
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代理某人||为某人on ones account||on account of one _+=M)lPm  
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为自己计算||独立帐目on ones own account A(2!.Y 2?*  
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由某人收益并负风险on ones account and risk||for ones account and risk (U?*Z/  
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由某人负担for ones account||for account of one ;)7GdR^K  
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按某人指示||列入某人帐户by order and for account of one D-KQRe2@  
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列入5月份帐目for May account =jEh#  
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编入某中帐项下to pass to the account of||to place to the account of ]>T4\?aC  
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寄出清算书to send in an account||to send in render an account V/,@hv`+  
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支票薄cheque book 40i]I@:JK  
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支票陈票人cheque drawer xp68-&  
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持票人cheque holder , b;WCWm  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order l.3|0lopX)  
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到期支票antedated cheque umJ!j&(  
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未到期支票postdated cheque q37d:Hp  
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保付支票certified cheque WH^^.^(i  
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未获兑现支票，退票returned cheque DGrk}   
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横线支票crossed cheque )z=L^ot  
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普通横线general crossing `~;`q  
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特别横线special crossing Zv|TvlyT"  
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空白支票blank cheque 3z~d
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失效支票，过期支票stale cheque b-Xc6f  
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普通支票open cheque E=$li  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \.K4tY+V  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0qp Pz|h  
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支票换现金||兑现to cash a cheque HD!2|b~@
 
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清理票款to clear a cheque 5lrjM^E|  
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保证兑现to certify a cheque 'aqlNBG*  
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填写支票数额to fill up a cheque PFI^+';  
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支票上划线to cross a cheque tb/`*Yl@  
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开发支票to make out a cheque W'{o`O=GGr  
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签发支票，开立支票to draw a cheque||to issue a cheque ,{Ga7rH*   
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透支支票to overdraw a cheque (q}{;  
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背书支票to endorse a cheque 99*QfC  
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请付票款||清付票款to pay a cheque||to honour a cheque }iRRf_   
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支票退票to dishonour a cheque I/_,24[  
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拒付支票to refuse a cheque tvOyT6]  
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拒付支票to stop payment of a cheque GzjC;+W  
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提示要求付款to present for payment q8H9au&/  
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见票即付持票人payable to bearer A H|'{  
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支付指定人payable to order )NnkoCNeE  
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已过期||无效out of date||stale YJ{_%z|U  
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请给出票人R/D||refer to drawer X!K:V~WG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q+Ya\1$6A  
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文字与数字不一致words and figures differ [t"#4[  
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支票 -9yWf8;  
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时间已过account closed ,S-zY\XB  
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更改处应加盖印章alterations require initials 02q*z>:^  
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时间已过effects not cleared -bp7X{&  
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停止付款payment stopped aKw7m={  
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支票毁损cheque mutilated !\|L(Paf  
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汇款||寄钱to remit||to send money zwdi$rM5  
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寄票供取款||支票支付to send a cheque for payment ,{s
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寄款人a remitter )}4xmf@gl  
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收款人a remittee 99?: 9g  
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国外汇票foreign Bill <jtu/U]78|  
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国内汇票inland Bill NEcE-7aT  
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跟单汇票documentary bill v>p}f"$`  
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空头汇票accommodation bill ^Mi&2AvS  
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原始汇票original bill *N3X"2X:  
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改写||换新票据renewed bill D7OPFN7`  
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即期汇票sight bill||bill on demand A<P rsk!  
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…days after date||…days after date…日后付款 2^T`> ?{X  
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…months after date||…months after date…月后付款 ahqsbNu1  
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见票后…日付款…days after sight||…days sight $(ei<cAV  
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见票后…月付款…months after sight||…months sight \1cJ?/$_Of  
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同组票据set of bills pG(%yIiAi  
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单张汇票sola of exchange||sole of exchange `dK%I U  
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远期汇票usance bill||bill at usance k^v P|*eu  
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长期汇票long bill :{ Q[kYj  
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短期汇票short bill 5 Yf T
 
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逾期汇票overdue bill ?7"6dp_K  
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宽限日期days of grace RNB ha&  
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电汇telegraphic transfer （T.T） -"Hy%wE  
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邮汇postal order||postal note （Am.）||post office order||money order EvQMt0[?EW  
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本票promissory note （P/N） `;vJ\$-<  
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押汇负责书||押汇保证书letter of hypothecation uiQRRT  
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副保||抵押品||付属担保物collateral security N,M[Opm  
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担保书trust receipt||letter of indemnity /3pvq%i  
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承兑||认付acceptance _2N7E#m"S  
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单张承兑general acceptance z;#]xC V  
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有条件承兑qualified acceptance 8+yCP_Y4  
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附条件认付conditional acceptance lUJ~_`D  
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部分认付partial acceptance   P^Tk4_,0