[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。   V=% ;5/  
会计报表statement of account FpU8$o~r{  
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往来帐目account current y1T(R#  
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现在往来帐||存款额current accout "}`)s_rt  
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销货帐account sales (_<,Oj#*S  
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共同计算帐项joint account f,Dic%$q  
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未决帐项outstanding account ..+#~3es#y  
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贷方帐项credit account||creditor account ^V#,iO9.-  
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借方帐项debit account||debtor account dpscgW{M  
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应付帐||应付未付帐account payable rzn,NFI  
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应收帐||应收未收帐account receivable J-,ocO  
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新交易||新帐new account ],S {?!'1  
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未决帐||老帐old account lV%1I@[M  
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现金帐cash account OM&GypP6&  
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流水帐running account CssE8p>"F  
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暂记帐||未定帐suspense account (H !iK,R  
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过期帐||延滞帐overdue account||pastdue account N\ !  
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杂项帐户sundry account #xw*;hW<  
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详细帐单||明细表detail account T TN!$?G3  
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呆帐bad account }\?9Prsd  
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会计项目title of account kt978qfk  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report UE.kR+1  
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借贷细帐||交验帐account rendered r_#
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明细帐account stated j,+]tHC-  

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与…银行开立一户头to open an account with Ptv'.<-  
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与…银行建立交易to keep account with 7t:RQ`$:  
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继续记帐to keep account +y?Ilkk;j  
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与…有交易to have an account with \:WWrY8&  
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作成会计帐||有往来帐项to make out an account with 2M-[x"\1/  
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清算||清理债务to make up an account TJO$r6&  
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清洁帐目||与…停止交易to close ones account with VI&x1C  
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结帐to close an account ?FQ#I~'<  
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清理未付款to ask an account||to demand an account  EO&Q  
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结清差额to balance the account with g"!(@]L!@  

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清算to settle an account||to liquidate an account||to square an account J?QS7
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审查帐目||监查帐目to audit an account %=`JWLLG  
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检查帐目to examine an account HC%Hbc~S_Q  
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转入A的帐户to charge the amount to As account Jj"{C]  
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以计帐方式付款to pay on account +1ICX  
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代理某人||为某人on ones account||on account of one UerbNz|  
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为自己计算||独立帐目on ones own account qO#3{kW  
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由某人收益并负风险on ones account and risk||for ones account and risk j9p6rD  
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由某人负担for ones account||for account of one T8XrmR&?PX  
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按某人指示||列入某人帐户by order and for account of one ar3L|MN  
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列入5月份帐目for May account 2}hJe+#v  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account VmS_(bM  
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支票薄cheque book -$Oh.B`i  
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支票陈票人cheque drawer |cvU2JI@  
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持票人cheque holder $ %bSRvA  
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不记名支票cheque to bearer||bearer cheque w0Qtr>"  
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记名支票||认人支票cheque to order g`XngRb|j  
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到期支票antedated cheque rB>ge]$.  
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未到期支票postdated cheque Fr9/TI  
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保付支票certified cheque 6(n0{A  
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未获兑现支票，退票returned cheque o!a,r3  
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横线支票crossed cheque 6=iHw24  
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普通横线general crossing <,i4Ua  
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特别横线special crossing H 4<"+7  
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空白支票blank cheque H
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失效支票，过期支票stale cheque t7= D$ua  
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普通支票open cheque JEjxY&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount uibmQ|AQ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a5*r1 ,  
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支票换现金||兑现to cash a cheque SNj-h>&Mha  
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清理票款to clear a cheque 05d0p|},
 
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保证兑现to certify a cheque +kSu{Tc  
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填写支票数额to fill up a cheque Ho &Q}<(  
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支票上划线to cross a cheque 3H2~?CaJ  
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开发支票to make out a cheque +B*]RL[th  
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签发支票，开立支票to draw a cheque||to issue a cheque ]$smF
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透支支票to overdraw a cheque q G%Y& P  

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背书支票to endorse a cheque gd;!1GNi]  
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请付票款||清付票款to pay a cheque||to honour a cheque G6p gG+w  
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支票退票to dishonour a cheque o[Ffa#sE  
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拒付支票to refuse a cheque h/EIFve  
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拒付支票to stop payment of a cheque #9,8{ O"  
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提示要求付款to present for payment Q yqOtRk  
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见票即付持票人payable to bearer r8 9o  
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支付指定人payable to order DzVCEhf  
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已过期||无效out of date||stale '{ <RX  
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请给出票人R/D||refer to drawer 7O55mc>cF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Lm[,^k  
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文字与数字不一致words and figures differ pX&bX_F{  
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支票 TtkHMPlm_  
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时间已过account closed OlT8pG5Oa  
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更改处应加盖印章alterations require initials Ar<5UnT  
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时间已过effects not cleared lie,A  
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停止付款payment stopped 4EM+Ye  
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支票毁损cheque mutilated #LR4%}mg  
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汇款||寄钱to remit||to send money NVRzthg%c_  
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寄票供取款||支票支付to send a cheque for payment %*Ex2we&  
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寄款人a remitter r#OPW7mhE  
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收款人a remittee a <C?- g|  
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国外汇票foreign Bill ulxlh8=  
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国内汇票inland Bill B>nj{W<o  
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跟单汇票documentary bill 1(@$bsgu2  
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空头汇票accommodation bill
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原始汇票original bill Zp)=l Td  
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改写||换新票据renewed bill {_N9<i{T  
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即期汇票sight bill||bill on demand o
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…days after date||…days after date…日后付款 fk,Vry  
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…months after date||…months after date…月后付款 r>(,)rs(l  
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见票后…日付款…days after sight||…days sight V~/G,3:0y%  
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见票后…月付款…months after sight||…months sight <kFLwF?PM'  
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同组票据set of bills u0L-xC$L  
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单张汇票sola of exchange||sole of exchange UiG/Rn  
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远期汇票usance bill||bill at usance ]i#p2?BR  
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长期汇票long bill XX/gS=NE#.  
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短期汇票short bill Kd-
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逾期汇票overdue bill X6cn8ak3  
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宽限日期days of grace G[mqLI{q  
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电汇telegraphic transfer （T.T） m,Y/ke\  
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邮汇postal order||postal note （Am.）||post office order||money order Xd+H()nR  
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本票promissory note （P/N） SxYz)aF~  
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押汇负责书||押汇保证书letter of hypothecation G^Gs/- f  
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副保||抵押品||付属担保物collateral security  dq '2y  
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担保书trust receipt||letter of indemnity ]W?cy  
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承兑||认付acceptance %!\=$s}g  
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单张承兑general acceptance pX_  
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有条件承兑qualified acceptance :=B.)]F.)  
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附条件认付conditional acceptance c$ /.Xp  
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部分认付partial acceptance   1e[?}q]*