[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。   'ucG t  
会计报表statement of account ,0.|P`|w  
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往来帐目account current X,&xhSz
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现在往来帐||存款额current accout bCt_yR  
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销货帐account sales F;X"3F.!  
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共同计算帐项joint account BQuRHi IV  
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未决帐项outstanding account :( +]b  
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贷方帐项credit account||creditor account z,M'Tr.1|  
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借方帐项debit account||debtor account 0&f\7z  
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应付帐||应付未付帐account payable #fO*ROe  
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应收帐||应收未收帐account receivable Q; =6ag'  
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新交易||新帐new account hyM'x*  
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未决帐||老帐old account omNpE_  
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现金帐cash account ^}>zYt  
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流水帐running account oo;;y,`8py  
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暂记帐||未定帐suspense account j!6elzg
 
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过期帐||延滞帐overdue account||pastdue account :U!'U;uQ  
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杂项帐户sundry account |= tJ|  
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详细帐单||明细表detail account NG!>7$@RV  
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呆帐bad account T P{>O%b  
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会计项目title of account fG X1y  
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会计薄||帐薄account-book 4 *Bp  
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营业报告书||损益计算表account of budiness||business report 6{b%Jfo  
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借贷细帐||交验帐account rendered I;`Ko_i  
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明细帐account stated } l:mN  
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与…银行开立一户头to open an account with >P<k[vF  
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与…银行建立交易to keep account with c%q}"Y0oh  
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继续记帐to keep account 5W?yj>JR  
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与…有交易to have an account with fK)ZJ_?w,@  
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作成会计帐||有往来帐项to make out an account with XA&tTpfJE  
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清算||清理债务to make up an account bqZ?uvc3  
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清洁帐目||与…停止交易to close ones account with '<RB  
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结帐to close an account RT.wTJS;  

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清理未付款to ask an account||to demand an account J[<D/WIH  
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结清差额to balance the account with &J5-'{U|0  
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清算to settle an account||to liquidate an account||to square an account +LQs.*  
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审查帐目||监查帐目to audit an account +(I`@5  
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检查帐目to examine an account '?vgp  
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转入A的帐户to charge the amount to As account  MrKU,-  
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以计帐方式付款to pay on account ^H\-3/si*  
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代理某人||为某人on ones account||on account of one 8Y{}p[UFT  
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为自己计算||独立帐目on ones own account U uOLv;v  
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由某人收益并负风险on ones account and risk||for ones account and risk P$(iB.&  
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由某人负担for ones account||for account of one jnU*l\,  
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按某人指示||列入某人帐户by order and for account of one aoakTi!}  
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列入5月份帐目for May account q~g&hR}K  
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编入某中帐项下to pass to the account of||to place to the account of \MFWK#W  
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寄出清算书to send in an account||to send in render an account \HP,LH[P:  
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支票薄cheque book UTK.tg  
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支票陈票人cheque drawer jKCqH$  
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持票人cheque holder i:Z.;z$1  
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不记名支票cheque to bearer||bearer cheque ?D )qgH  
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记名支票||认人支票cheque to order i2ml[;*
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到期支票antedated cheque Jn:GA@[I  
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未到期支票postdated cheque 4;c_%=cU  
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保付支票certified cheque ;'
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未获兑现支票，退票returned cheque {u=\-|t  
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横线支票crossed cheque &\]f!'jV  
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普通横线general crossing ]zMBZs  
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特别横线special crossing UUEDCtF)  
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空白支票blank cheque uy- Ncy  
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失效支票，过期支票stale cheque o-CJdOS  
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普通支票open cheque Gc!{%x  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S"A
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Sm_:SF!<D6  
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支票换现金||兑现to cash a cheque -^ ayJ73  
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清理票款to clear a cheque ~9;mZi1-  
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保证兑现to certify a cheque g\nL n#  
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填写支票数额to fill up a cheque kV%y%l(6  
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支票上划线to cross a cheque JJOs L!@  
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开发支票to make out a cheque XxQ2g&USk  
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签发支票，开立支票to draw a cheque||to issue a cheque a2)*tbM9\  
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透支支票to overdraw a cheque ]V\g$@  
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背书支票to endorse a cheque >
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请付票款||清付票款to pay a cheque||to honour a cheque 
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支票退票to dishonour a cheque 7En~~J3  
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拒付支票to refuse a cheque :9>nY  
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拒付支票to stop payment of a cheque R|yTUGY  
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提示要求付款to present for payment S
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见票即付持票人payable to bearer 3 g!h4?^  
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支付指定人payable to order z#
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已过期||无效out of date||stale q\G@Nn^  
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请给出票人R/D||refer to drawer Z%{2/mQ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds uDUSR+E>  
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文字与数字不一致words and figures differ dzap
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支票 3H2'HO  
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时间已过account closed 23m+" 4t  
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更改处应加盖印章alterations require initials XPSWAp)  
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时间已过effects not cleared yCVBG   
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停止付款payment stopped Ex{]<6UAu  
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支票毁损cheque mutilated ~drNlt9jf  
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汇款||寄钱to remit||to send money ]v@,>!Wn  
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寄票供取款||支票支付to send a cheque for payment G4~J+5m k  

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寄款人a remitter U8z,N1]r*`  
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收款人a remittee (]L=$u4  
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国外汇票foreign Bill }j QwP3eY  
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国内汇票inland Bill q0o6%c:gW  
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跟单汇票documentary bill H~&'`
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空头汇票accommodation bill 8V@3T/}  
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原始汇票original bill 1]"b.[P>  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand #q
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…days after date||…days after date…日后付款 +
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…months after date||…months after date…月后付款 ^ `!6Yax?  
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见票后…日付款…days after sight||…days sight VE!h!`<k  
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见票后…月付款…months after sight||…months sight Al!P=h  
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同组票据set of bills V7.EDE2A3  
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单张汇票sola of exchange||sole of exchange ~qRP.bV%f  
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远期汇票usance bill||bill at usance A+AqlM+$i  
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长期汇票long bill X ZfT;!wF&  
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短期汇票short bill EP*"=_  
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逾期汇票overdue bill y<MXd,eE  
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宽限日期days of grace #Fq6-]y1")  
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电汇telegraphic transfer （T.T） y]+q mNw"+  
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邮汇postal order||postal note （Am.）||post office order||money order Zgd| J T7  
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本票promissory note （P/N） "{Lp'+wNw  
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押汇负责书||押汇保证书letter of hypothecation @uXF(KDX  
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副保||抵押品||付属担保物collateral security \b6H4aQii  
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担保书trust receipt||letter of indemnity j&~`H:=E  
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承兑||认付acceptance }f45>@uMW  
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单张承兑general acceptance +es|0;Z4yP  
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有条件承兑qualified acceptance :%!`R72  
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附条件认付conditional acceptance Ls51U7  
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部分认付partial acceptance   K FMx(fD