[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。   aG x[?}=  
会计报表statement of account T1_
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往来帐目account current +8zCol?j  
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现在往来帐||存款额current accout bkSI1m3  
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销货帐account sales km=d'VvnI  
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共同计算帐项joint account wF.S ,|  
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未决帐项outstanding account \*r]v;NcP  
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贷方帐项credit account||creditor account YYi:d=0<SO  
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借方帐项debit account||debtor account rD*CLqK  
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应付帐||应付未付帐account payable \|< 5zL  
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应收帐||应收未收帐account receivable i3us
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新交易||新帐new account z&W5@6")`  
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未决帐||老帐old account 0!(BbQnWI  
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现金帐cash account 0f]LOg  
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流水帐running account Q ,6 [  
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暂记帐||未定帐suspense account |v?*}6:a  
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过期帐||延滞帐overdue account||pastdue account HaiaDY)  
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杂项帐户sundry account du0]LiHV  
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详细帐单||明细表detail account Ei & Z  
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呆帐bad account SGUu\yS&s  
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会计项目title of account
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会计薄||帐薄account-book `x'vF#  
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营业报告书||损益计算表account of budiness||business report tUR9ti  
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借贷细帐||交验帐account rendered E 02l=M  
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明细帐account stated us,1:@a)a  
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与…银行开立一户头to open an account with LtDQgel"  
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与…银行建立交易to keep account with 83ajok4E  
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继续记帐to keep account 9^5D28y  
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与…有交易to have an account with D]UqM<0Rz  
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作成会计帐||有往来帐项to make out an account with 0/F/U=Z!  
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清算||清理债务to make up an account k;?Oi? ]  
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清洁帐目||与…停止交易to close ones account with -#nfO*H}  
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结帐to close an account =CE(M},d  
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清理未付款to ask an account||to demand an account F$QAWs  
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结清差额to balance the account with Ve1O<i  
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清算to settle an account||to liquidate an account||to square an account H$/r{gfg^  
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审查帐目||监查帐目to audit an account mu(EmAoenQ  
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检查帐目to examine an account @?w8XHEa|  
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转入A的帐户to charge the amount to As account 'e3[m  
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以计帐方式付款to pay on account r# }`{C;+5  
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代理某人||为某人on ones account||on account of one s57-<&@J9  
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为自己计算||独立帐目on ones own account 9Fl}"p[>L.  
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由某人收益并负风险on ones account and risk||for ones account and risk u0md ^  
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由某人负担for ones account||for account of one 5"IbmD>D  
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按某人指示||列入某人帐户by order and for account of one "e4hPY#  
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列入5月份帐目for May account C} #:<Jx  
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编入某中帐项下to pass to the account of||to place to the account of {YCquoF  
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寄出清算书to send in an account||to send in render an account U$J l5[`F^  
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支票薄cheque book `}s$cgEG  
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支票陈票人cheque drawer $1N_qu  
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持票人cheque holder q%=`PCty  
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不记名支票cheque to bearer||bearer cheque g?ID}E~<  
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记名支票||认人支票cheque to order K9FtFd  
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到期支票antedated cheque 7F
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未到期支票postdated cheque 4/$ $?w4  
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保付支票certified cheque H4 }^6><V  
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未获兑现支票，退票returned cheque l6.z-Qw  
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横线支票crossed cheque |1H"ya  
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普通横线general crossing z#*w Na&@[  
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特别横线special crossing h>w4{u0  
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空白支票blank cheque XCO{}wU)>  
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失效支票，过期支票stale cheque @2-Eky  
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普通支票open cheque x|G#oG)_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %zQME6WELz  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 306C_M\$  
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支票换现金||兑现to cash a cheque dIe-z7x  
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清理票款to clear a cheque ?J,hv'L]  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque >l{<p(  
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支票上划线to cross a cheque jftoqK- p  
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开发支票to make out a cheque w<-8cvNhiz  
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签发支票，开立支票to draw a cheque||to issue a cheque $w`QQ^\  
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透支支票to overdraw a cheque U8kH'OD  
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背书支票to endorse a cheque fg"@qE-;  
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请付票款||清付票款to pay a cheque||to honour a cheque I^sWf3'db  
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支票退票to dishonour a cheque +,<\LIP
  
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拒付支票to refuse a cheque Ac!,#Fq  
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拒付支票to stop payment of a cheque 4$J:A~2H]  
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提示要求付款to present for payment ~Fv&z'R  
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见票即付持票人payable to bearer x"h0Fe?J  
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支付指定人payable to order wOQ-sp0q0  
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已过期||无效out of date||stale .CH0P
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请给出票人R/D||refer to drawer +cv7]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^Cb7R/R3  
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文字与数字不一致words and figures differ F_;oZ   
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支票 7cin?Z1  
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时间已过account closed =$601r  
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更改处应加盖印章alterations require initials CBdSgHA3>  
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时间已过effects not cleared 7
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停止付款payment stopped *0M#{HQ  
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支票毁损cheque mutilated tVQfR*=  
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汇款||寄钱to remit||to send money m! &bK5+*  
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寄票供取款||支票支付to send a cheque for payment u.iFlU  
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寄款人a remitter P$_Y:XI !  
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收款人a remittee r:K)Q@  
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国外汇票foreign Bill 'dM &~LSQ  
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国内汇票inland Bill d+~c$(M)  
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跟单汇票documentary bill o*97Nbjn  
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空头汇票accommodation bill &w:"e'FG`  
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原始汇票original bill KL*ZPKG  
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改写||换新票据renewed bill l3n* b6  
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即期汇票sight bill||bill on demand -Qo`UL.}  
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…days after date||…days after date…日后付款 ] =b?^'  
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…months after date||…months after date…月后付款 !l~tBJr*sB  
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见票后…日付款…days after sight||…days sight R`G%eG)+  
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见票后…月付款…months after sight||…months sight dTyTj|"x{  
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同组票据set of bills \%&QIe;:k  
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单张汇票sola of exchange||sole of exchange "vH@b_>9|  
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远期汇票usance bill||bill at usance .,l?z  
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长期汇票long bill nE]R0|4h  
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短期汇票short bill *ky5SM(NR  
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逾期汇票overdue bill ^ft_1d[  
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宽限日期days of grace fbNVmjb$)  
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电汇telegraphic transfer （T.T） ?&)<h_R4p  
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邮汇postal order||postal note （Am.）||post office order||money order \4~uop,Nb+  
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本票promissory note （P/N） <bXfjj6YJ@  
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押汇负责书||押汇保证书letter of hypothecation e}(ws~.  
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副保||抵押品||付属担保物collateral security xO'1|b^&  
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担保书trust receipt||letter of indemnity H;G*tje/M  
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承兑||认付acceptance OY51~#BF  
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单张承兑general acceptance 1}QU\
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有条件承兑qualified acceptance x>!#8?-h  
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附条件认付conditional acceptance g(,gg1mG  
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部分认付partial acceptance   FlrLXTx0