[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。   okbW. ~  
会计报表statement of account !XF:.|  
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往来帐目account current ^4a|gc  
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现在往来帐||存款额current accout 8fb<hq<  
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销货帐account sales p8E6_%Rw  
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共同计算帐项joint account I@I-QiI  
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未决帐项outstanding account 'w`9lIax  
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贷方帐项credit account||creditor account oP`Qyk  
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借方帐项debit account||debtor account &MP +  
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应付帐||应付未付帐account payable

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应收帐||应收未收帐account receivable N=TDywRI  
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新交易||新帐new account )t$o0!  
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未决帐||老帐old account ?;CMsO*q  
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现金帐cash account Cg];UB}k  
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流水帐running account p!H'JNG  
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暂记帐||未定帐suspense account VK^m]??s_  
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过期帐||延滞帐overdue account||pastdue account ^;.&=3N,+  
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杂项帐户sundry account ;&ypvKG  
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详细帐单||明细表detail account %%hG],w  
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呆帐bad account T6I$7F  
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会计项目title of account fW3NH7aUG  
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会计薄||帐薄account-book Q;y)6+VU4  
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营业报告书||损益计算表account of budiness||business report :L5k#E"u  
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借贷细帐||交验帐account rendered ,<!v!~Iy  
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明细帐account stated #(G"ya  
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与…银行开立一户头to open an account with /xw}]Fa5  
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与…银行建立交易to keep account with e^yfoE<7  
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继续记帐to keep account OZ6:u^OS]  
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与…有交易to have an account with 6}>CP
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作成会计帐||有往来帐项to make out an account with l-?# oy  
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清算||清理债务to make up an account A\ r}V-  
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清洁帐目||与…停止交易to close ones account with Hd57Iw  
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结帐to close an account Nj=0bg"Qg5  
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清理未付款to ask an account||to demand an account !nL>Ly  
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结清差额to balance the account with 6o&ZS @  
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清算to settle an account||to liquidate an account||to square an account Scfe6+\EW  
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审查帐目||监查帐目to audit an account ko~D;M:  
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检查帐目to examine an account Pye/o  
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转入A的帐户to charge the amount to As account @]etW>F_  
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以计帐方式付款to pay on account m=rMx]k  
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代理某人||为某人on ones account||on account of one Yf_/c*t\5  
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为自己计算||独立帐目on ones own account r4Xaa<  
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由某人收益并负风险on ones account and risk||for ones account and risk b9VI(s>  
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由某人负担for ones account||for account of one d2fiPI7lg  
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按某人指示||列入某人帐户by order and for account of one NIHcX6Nw  
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列入5月份帐目for May account 0E9 lv"3o  
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编入某中帐项下to pass to the account of||to place to the account of A@Cvx7X  
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寄出清算书to send in an account||to send in render an account f|Nkk*9$  

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支票薄cheque book |h6,.#n  
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支票陈票人cheque drawer hqV_MeHv'  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque %v
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记名支票||认人支票cheque to order 8:2Vib$  
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到期支票antedated cheque ?5F;4oR2g  
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未到期支票postdated cheque \+&)9 !K  
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保付支票certified cheque c4zGQoeH:  
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未获兑现支票，退票returned cheque Oz
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横线支票crossed cheque rC_saHo>#R  
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普通横线general crossing X~/-,oV=A  
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特别横线special crossing 4J?\JcGs  
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空白支票blank cheque F{_,IQ]U  
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失效支票，过期支票stale cheque h"'}Z^  
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普通支票open cheque N8=-=]0G  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0k4XVd+Nv  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >/NegJh'F}  
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支票换现金||兑现to cash a cheque r;E5e]w*-  
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清理票款to clear a cheque `:jF%3ks+0  
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保证兑现to certify a cheque nZG zez  
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填写支票数额to fill up a cheque G*~CB\K_  
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支票上划线to cross a cheque ePxAZg$ `>  
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开发支票to make out a cheque t2|0no  
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签发支票，开立支票to draw a cheque||to issue a cheque !lA~;F  
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透支支票to overdraw a cheque ~-uDN)  
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背书支票to endorse a cheque CkNh3'<wg  
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请付票款||清付票款to pay a cheque||to honour a cheque ,f<J4U:Y  
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支票退票to dishonour a cheque 6$zd2N?  
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拒付支票to refuse a cheque mX?t|:[b  
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拒付支票to stop payment of a cheque Ug4o2n0sk  
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提示要求付款to present for payment Md8<IFi9]Q  
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见票即付持票人payable to bearer ( )f )  
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支付指定人payable to order sD&V_ &i  
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已过期||无效out of date||stale F[W0gjUc  
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请给出票人R/D||refer to drawer `O;4b#!g  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1KR4Wq@  
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文字与数字不一致words and figures differ c%(Ndi  
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支票 :2')`xT  
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时间已过account closed v"o@q2f_  
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更改处应加盖印章alterations require initials U;"J8  
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时间已过effects not cleared /^bU8E&^M  
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停止付款payment stopped %T\2.vl  
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支票毁损cheque mutilated } j;es(~D  
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汇款||寄钱to remit||to send money P:3o}CB1I  
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寄票供取款||支票支付to send a cheque for payment \ Z5160  
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寄款人a remitter {MDM=;WP_  
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收款人a remittee V{x[^+w7X~  
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国外汇票foreign Bill "QD>:G;u  
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国内汇票inland Bill eIN0 T;1T  
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跟单汇票documentary bill kXlI*h  
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空头汇票accommodation bill P4|A\|t  
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原始汇票original bill k5+ Fxf  
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改写||换新票据renewed bill 'SrDc'?  
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即期汇票sight bill||bill on demand x(~V7L>"i  
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…days after date||…days after date…日后付款 <i`s)L  
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…months after date||…months after date…月后付款 Xf mN/j2  
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见票后…日付款…days after sight||…days sight HsT6 #K  
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见票后…月付款…months after sight||…months sight (|3?wX'2U  
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同组票据set of bills r/HG{XH`  
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单张汇票sola of exchange||sole of exchange ~~I]SI k{  
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远期汇票usance bill||bill at usance !<b+7A  
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长期汇票long bill WE-+WC!!:  
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短期汇票short bill st#^pWL  
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逾期汇票overdue bill =eh!eZ9  
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宽限日期days of grace /1=x8Sb  
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电汇telegraphic transfer （T.T） yHZ&5  
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邮汇postal order||postal note （Am.）||post office order||money order %Rk0sfLvn  
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本票promissory note （P/N） ygUX]*m!  
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押汇负责书||押汇保证书letter of hypothecation gAsjkNt?  
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副保||抵押品||付属担保物collateral security M[_Ptqjb  
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担保书trust receipt||letter of indemnity jX t5.9 t  
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承兑||认付acceptance &@PAv5iNf  
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单张承兑general acceptance "#Q"gC.K  
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有条件承兑qualified acceptance =Prz|
 
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附条件认付conditional acceptance W)Y o-%  
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部分认付partial acceptance   Q"oJhxS