[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。   7Cbr'!E\_V  
会计报表statement of account gj
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往来帐目account current oDJ &{N|  
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现在往来帐||存款额current accout U>m{B|H  
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销货帐account sales `P-d. M6Oa  
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共同计算帐项joint account SW+;%+`  
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未决帐项outstanding account ]#rV]As  
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贷方帐项credit account||creditor account FeQo,a

  
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借方帐项debit account||debtor account `w8cV?  
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应付帐||应付未付帐account payable [;F!\B-  
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应收帐||应收未收帐account receivable {#`wW`U^  
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新交易||新帐new account TL7qOA7^X  
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未决帐||老帐old account Pc5C*{C  
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现金帐cash account b].U/=Hs  
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流水帐running account P*PJ  
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暂记帐||未定帐suspense account R"
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过期帐||延滞帐overdue account||pastdue account VsK8:[Al  
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杂项帐户sundry account 2\+N<-(F5  
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详细帐单||明细表detail account '%*hs8s  
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呆帐bad account kXUJlLod  
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会计项目title of account $`t2SD  
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会计薄||帐薄account-book _ |HA\!  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered ~HtD]|7  
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明细帐account stated P(C5@x(Z  
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与…银行开立一户头to open an account with < mFUT  
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与…银行建立交易to keep account with V$u:5"qu0  
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继续记帐to keep account { W5 _KX  
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与…有交易to have an account with W}(T5D" 3x  
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作成会计帐||有往来帐项to make out an account with ZHoYnp-~z  
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清算||清理债务to make up an account wp:Zur5Y  
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清洁帐目||与…停止交易to close ones account with ?D_}',Wx  
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结帐to close an account Upg8t'%{op  
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清理未付款to ask an account||to demand an account )$*B  
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结清差额to balance the account with lfR}cx  
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清算to settle an account||to liquidate an account||to square an account zMO xJ   
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审查帐目||监查帐目to audit an account IiX2O(*ZE  
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检查帐目to examine an account sLK$H|%>m  
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转入A的帐户to charge the amount to As account %GMCyT  
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以计帐方式付款to pay on account f\Q_]%^W  
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代理某人||为某人on ones account||on account of one 98UI]? 4  
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为自己计算||独立帐目on ones own account P|;f>*^Y  
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由某人收益并负风险on ones account and risk||for ones account and risk -L wz T  
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由某人负担for ones account||for account of one c/Li,9cT'  
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按某人指示||列入某人帐户by order and for account of one LO38}w<k  
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列入5月份帐目for May account :fnK`RnaQ  
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编入某中帐项下to pass to the account of||to place to the account of 3XNk*Y[5  
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寄出清算书to send in an account||to send in render an account $|AasT5w  
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支票薄cheque book (?"z!dgc  
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支票陈票人cheque drawer as[! 9tB]
 
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持票人cheque holder Mu6DTp~k  
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不记名支票cheque to bearer||bearer cheque A>_,tt  
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记名支票||认人支票cheque to order s5)y%,E  
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到期支票antedated cheque >B;KpO"+m  
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未到期支票postdated cheque Fqh./@o  
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保付支票certified cheque WuTkYi F  
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未获兑现支票，退票returned cheque t]?{"O1rC  
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横线支票crossed cheque P!!O~P  
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普通横线general crossing m!=5Q S3Z  
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特别横线special crossing 
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空白支票blank cheque MH0wpHz  
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失效支票，过期支票stale cheque S\!vDtD@  
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普通支票open cheque Qqk(,1u  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount '?g&);4)k-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -Q&@P3
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支票换现金||兑现to cash a cheque R0LWuE%eD  
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清理票款to clear a cheque EuImj#Zl  
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保证兑现to certify a cheque Fw t  
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填写支票数额to fill up a cheque n&zEYCSI  
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支票上划线to cross a cheque dUl"w`3  
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开发支票to make out a cheque |]k,0Y3v  
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签发支票，开立支票to draw a cheque||to issue a cheque DS>&|zF5l  
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透支支票to overdraw a cheque ~(huU
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背书支票to endorse a cheque -.ZP<,?@F  
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请付票款||清付票款to pay a cheque||to honour a cheque m<kJH<!j  
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支票退票to dishonour a cheque }Nwp{["}]L  
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拒付支票to refuse a cheque t u{ ~:Z(  
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拒付支票to stop payment of a cheque N-knhA  
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提示要求付款to present for payment Dm8fcD  
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见票即付持票人payable to bearer /j4G}  
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支付指定人payable to order F ]Zg  
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已过期||无效out of date||stale 3&AJN#c  

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请给出票人R/D||refer to drawer ruB D ^-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TNA7(<"fV|  
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文字与数字不一致words and figures differ 9X;*GC;d  
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支票 x4L3Z__  
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时间已过account closed EA8plQ~GtE  
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更改处应加盖印章alterations require initials tcv(<0  
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时间已过effects not cleared 6?KUS}nRS  
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停止付款payment stopped 'b}RFzEn  
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支票毁损cheque mutilated Q8m%mJz~]  
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汇款||寄钱to remit||to send money M57<e`m  
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寄票供取款||支票支付to send a cheque for payment pInEB6L.P  
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寄款人a remitter *#Ia8^z=p  
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收款人a remittee ui#nN  
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国外汇票foreign Bill
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国内汇票inland Bill M`'DD-Q  
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跟单汇票documentary bill "%^_.Db>|  
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空头汇票accommodation bill HOWpTu(  
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原始汇票original bill H<i!C|AF  
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改写||换新票据renewed bill FD 8Lk  
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即期汇票sight bill||bill on demand E#(e2Z=  
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…days after date||…days after date…日后付款 oOI0q_bf  
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…months after date||…months after date…月后付款 Z!|r>  
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见票后…日付款…days after sight||…days sight `f~bnL  
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见票后…月付款…months after sight||…months sight `0]N#G T  
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同组票据set of bills "M iJM+,  
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单张汇票sola of exchange||sole of exchange :~8@fEKb{  
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远期汇票usance bill||bill at usance tUU
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长期汇票long bill )YEAk@h@  
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短期汇票short bill $nmt&lm  
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逾期汇票overdue bill aB;f*x  
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宽限日期days of grace y'^U4# (  
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电汇telegraphic transfer （T.T） T:{&eWH  
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邮汇postal order||postal note （Am.）||post office order||money order dYD;Z<l  
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本票promissory note （P/N） m0^ "fMV  
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押汇负责书||押汇保证书letter of hypothecation ZHZxr  
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副保||抵押品||付属担保物collateral security ;Z0&sFm  
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担保书trust receipt||letter of indemnity AC <2.i_  
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承兑||认付acceptance _PPC?k{z!  
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单张承兑general acceptance K!ogpd&X&  
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有条件承兑qualified acceptance n6Uh%rO7S|  
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附条件认付conditional acceptance WGA&Lr  
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部分认付partial acceptance   +~G:z|k