[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。   >p.O0G gg  
会计报表statement of account @1DX  
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往来帐目account current wvbPnf^y  
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现在往来帐||存款额current accout {_S}H1,  
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销货帐account sales <^z
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共同计算帐项joint account _T2=J+"-Kp  
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未决帐项outstanding account D3)zk@N  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account Ti'}MC+0  
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应付帐||应付未付帐account payable w
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应收帐||应收未收帐account receivable DqX{'jj  
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新交易||新帐new account /w]! wM  
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未决帐||老帐old account +reor@h  
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现金帐cash account {;.T7dL  
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流水帐running account <
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暂记帐||未定帐suspense account dlG=Vq&Y  
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过期帐||延滞帐overdue account||pastdue account {'AWZ(  
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杂项帐户sundry account x3u4v~ "-  
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详细帐单||明细表detail account .58qL-iC  
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呆帐bad account HU9Sl*/  
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会计项目title of account yB3;  
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会计薄||帐薄account-book Q7g>4GZC  
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营业报告书||损益计算表account of budiness||business report sF7^qrVQP9  
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借贷细帐||交验帐account rendered -_<}$9lz  
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明细帐account stated (D 9Su^:1  
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与…银行开立一户头to open an account with Q0\0f
 
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与…银行建立交易to keep account with k64."*X  
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继续记帐to keep account IQ!\w-  
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与…有交易to have an account with &h~Xq^  
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作成会计帐||有往来帐项to make out an account with =E&OuX-R  
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清算||清理债务to make up an account 1. D-FPK  
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清洁帐目||与…停止交易to close ones account with "/]| Hhc{  
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结帐to close an account "Pl9nE  
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清理未付款to ask an account||to demand an account Gd+ET  
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结清差额to balance the account with fZKt%m  
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清算to settle an account||to liquidate an account||to square an account 81%8{yn!$"  
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审查帐目||监查帐目to audit an account hSGb-$~F  
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检查帐目to examine an account @>x pYV  
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转入A的帐户to charge the amount to As account l$*=<tV  
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以计帐方式付款to pay on account E^hHH?w+  
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代理某人||为某人on ones account||on account of one ~^)^q 8  
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为自己计算||独立帐目on ones own account .w6eJ4]  
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由某人收益并负风险on ones account and risk||for ones account and risk iO1nwl !#  
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由某人负担for ones account||for account of one .wrL3z_  
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按某人指示||列入某人帐户by order and for account of one pN[0YmY#  
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列入5月份帐目for May account _DPOyR2  
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编入某中帐项下to pass to the account of||to place to the account of ^b?2N/m@  
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寄出清算书to send in an account||to send in render an account MN= sIP,zk  
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支票薄cheque book MN;/*t  
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支票陈票人cheque drawer #$'"cfRxc  
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持票人cheque holder YwT-T,oD  
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不记名支票cheque to bearer||bearer cheque [!*xO?yCJ  
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记名支票||认人支票cheque to order 1-;?0en&0
 
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到期支票antedated cheque CUmH,`hu  
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未到期支票postdated cheque jD<pIHau  
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保付支票certified cheque 5h_5Z
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未获兑现支票，退票returned cheque N7.  @FK  
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横线支票crossed cheque J1 tDO?  
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普通横线general crossing wL eHQ]  
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特别横线special crossing H@!#;w  
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空白支票blank cheque P>htQ  
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失效支票，过期支票stale cheque dq8+m(7k  
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普通支票open cheque r{"uv=,`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount u5E/m  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges I@ PJl  
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支票换现金||兑现to cash a cheque 3/tJDb5  
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清理票款to clear a cheque %MNk4UsV  
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保证兑现to certify a cheque z@`@I  
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填写支票数额to fill up a cheque .nPL2zO  
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支票上划线to cross a cheque {9{J^
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开发支票to make out a cheque H oS|f0  
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签发支票，开立支票to draw a cheque||to issue a cheque M/) B" q  
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透支支票to overdraw a cheque #rq?
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背书支票to endorse a cheque 7A[Ogro  
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请付票款||清付票款to pay a cheque||to honour a cheque 1::LN(`<  
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支票退票to dishonour a cheque $&Ac5Zo%}  
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拒付支票to refuse a cheque m/KjJ"s,
 
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拒付支票to stop payment of a cheque Bjtj{B  
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提示要求付款to present for payment k|l5"&K~.  
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见票即付持票人payable to bearer dUZ$wbV%h  
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支付指定人payable to order jB`7T^bU  
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已过期||无效out of date||stale MHGjvSx  
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请给出票人R/D||refer to drawer TdNsyr}JG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds AVU7WU{  
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文字与数字不一致words and figures differ x Ridc^  
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支票 cxL,]27Bu  
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时间已过account closed i_|h{JK)  
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更改处应加盖印章alterations require initials 3e#x)H/dr  
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时间已过effects not cleared t>XZ3  
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停止付款payment stopped jM{qRfOrg  
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支票毁损cheque mutilated 22l|!B%o  
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汇款||寄钱to remit||to send money .WxFm@]/\  
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寄票供取款||支票支付to send a cheque for payment P9 W<gIO  
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寄款人a remitter ---Ks0\V  
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收款人a remittee %:yHMEG]'  
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国外汇票foreign Bill  J"m%q\ '  
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国内汇票inland Bill yt]Oj*nn0K  
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Requ.?!fG;  
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跟单汇票documentary bill `?Y_0Nh>  
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空头汇票accommodation bill \i &vO
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原始汇票original bill +35)=Uov  
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改写||换新票据renewed bill &r5&6p  
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即期汇票sight bill||bill on demand UH1S_:6  
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…days after date||…days after date…日后付款 !#_h2a  
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…months after date||…months after date…月后付款 #NVF\  
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见票后…日付款…days after sight||…days sight QTrlQH&p  
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见票后…月付款…months after sight||…months sight @?^LxqAWA  
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同组票据set of bills %FR^[H]  
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单张汇票sola of exchange||sole of exchange U`8^N.Snrp  
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远期汇票usance bill||bill at usance c|!A?>O?i  
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长期汇票long bill aJa^~*N/Aa  
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短期汇票short bill +=
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逾期汇票overdue bill *
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宽限日期days of grace wMPw/a;  
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电汇telegraphic transfer （T.T） pJ*#aH[ySP  
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邮汇postal order||postal note （Am.）||post office order||money order DP6{HR$L  
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本票promissory note （P/N） b[[6X  
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押汇负责书||押汇保证书letter of hypothecation ~ Dp: j*H  
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副保||抵押品||付属担保物collateral security 4(0t GF  
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担保书trust receipt||letter of indemnity 3P^gP32  
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承兑||认付acceptance 0-~6} r$  
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单张承兑general acceptance QH' [(  
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有条件承兑qualified acceptance o(>-:l i0  
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附条件认付conditional acceptance V-ou
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部分认付partial acceptance   .SV3<)