[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。   +F&]BZ  
会计报表statement of account (KImqB$i.  
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往来帐目account current _`
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现在往来帐||存款额current accout }lpm Hvs  
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销货帐account sales VCRv(Ek  
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共同计算帐项joint account lfeWtzOf  
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未决帐项outstanding account arL&^]JnZ,  
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贷方帐项credit account||creditor account L([>yQZ  
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借方帐项debit account||debtor account EZRZ)h  
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应付帐||应付未付帐account payable (k.7q~:  
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应收帐||应收未收帐account receivable =Fl4tY#X  
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新交易||新帐new account 7N=VVD~!b  
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未决帐||老帐old account .tsB$,/  
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现金帐cash account !iOu07<n&D  
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流水帐running account ovFfTP<3V  
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暂记帐||未定帐suspense account =K8h)B_g  
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过期帐||延滞帐overdue account||pastdue account =@l5He.]&  
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杂项帐户sundry account QNEaj\  
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详细帐单||明细表detail account SoIMftX  
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呆帐bad account hp}8 3.oA  
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会计项目title of account z[OEgHI  
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会计薄||帐薄account-book uES
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营业报告书||损益计算表account of budiness||business report F$C:4c  
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借贷细帐||交验帐account rendered '#?hm-Ga  
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明细帐account stated (aLnbJeJ  
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与…银行开立一户头to open an account with ww

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与…银行建立交易to keep account with Sob+l'U$  
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继续记帐to keep account ezeGw?/  
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与…有交易to have an account with ~QXNOtVsN  
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作成会计帐||有往来帐项to make out an account with }T6jQ:?@  

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清算||清理债务to make up an account BScysoeD  
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清洁帐目||与…停止交易to close ones account with aOOY_S E  
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结帐to close an account ~![R\gps  
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清理未付款to ask an account||to demand an account [69aTl>/  
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结清差额to balance the account with `8Gwf;P1  
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清算to settle an account||to liquidate an account||to square an account 7dLPy[8";t  

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审查帐目||监查帐目to audit an account +IU]=qS  
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检查帐目to examine an account jtA Yp3M-$  
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转入A的帐户to charge the amount to As account }[1I_)  
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以计帐方式付款to pay on account 6(wpf^br2  
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代理某人||为某人on ones account||on account of one \KG{ 11  
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为自己计算||独立帐目on ones own account \jC}>9  
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由某人收益并负风险on ones account and risk||for ones account and risk %lvSO/
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由某人负担for ones account||for account of one <^M`U>
 
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按某人指示||列入某人帐户by order and for account of one x3]es"4Q  
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列入5月份帐目for May account '9-8_;  
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编入某中帐项下to pass to the account of||to place to the account of .aF+>#V=Q  
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寄出清算书to send in an account||to send in render an account =d`,W9D  
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支票薄cheque book 5PG%)xff *  
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支票陈票人cheque drawer ^b'|`R+~}  
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持票人cheque holder MJb!+E+  
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不记名支票cheque to bearer||bearer cheque 36e!je  
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记名支票||认人支票cheque to order Kr!8H/Z
  
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到期支票antedated cheque 3w#kvtDVm  
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未到期支票postdated cheque LS*^TA(I[  
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保付支票certified cheque CQ9B;i`  
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未获兑现支票，退票returned cheque L]I)E`s  
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横线支票crossed cheque LcI,Dy|P  
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普通横线general crossing k.NgE/;3  
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特别横线special crossing Y1vl,Yi  
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空白支票blank cheque #p_3j 0S  
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失效支票，过期支票stale cheque pj4M|'
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普通支票open cheque %{Ez0XwGCn  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }%Dsy2:y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $$_aHkI j  
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支票换现金||兑现to cash a cheque g&I/b/A  
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清理票款to clear a cheque hY XH9:  
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保证兑现to certify a cheque gx~79;6  
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填写支票数额to fill up a cheque %QH "x`;  
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支票上划线to cross a cheque tCH4-~,#  
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开发支票to make out a cheque RQiGKz5  
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签发支票，开立支票to draw a cheque||to issue a cheque )bN|*Bw3  
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透支支票to overdraw a cheque 6apK]PT  
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背书支票to endorse a cheque rS1mBrqD  
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请付票款||清付票款to pay a cheque||to honour a cheque {v{qPYNyh  
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支票退票to dishonour a cheque sDNV_
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拒付支票to refuse a cheque rw>X JE  
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拒付支票to stop payment of a cheque Uy
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提示要求付款to present for payment Np$peT[  
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见票即付持票人payable to bearer ?1%/G<  
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支付指定人payable to order Tc{r;:'G<  
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已过期||无效out of date||stale 0
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请给出票人R/D||refer to drawer o5~o Rmsr  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds s"1:#.u  
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文字与数字不一致words and figures differ 77y_?di^I  
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支票 M9mC\Iz[  
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时间已过account closed tnx
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更改处应加盖印章alterations require initials B(}u:[ b^S  
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时间已过effects not cleared %onUCN<O`  
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停止付款payment stopped ?Bg<74  
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支票毁损cheque mutilated z$'_ =9yZ  
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汇款||寄钱to remit||to send money V{51wnxT  
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寄票供取款||支票支付to send a cheque for payment Vf Jpiv1  
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寄款人a remitter EH;w <LvT  
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收款人a remittee JXR_klx  
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国外汇票foreign Bill :5/P{Co(  
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国内汇票inland Bill XwlAW7lU=  
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跟单汇票documentary bill }P[xZ_S1  
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空头汇票accommodation bill vRm.#+Td  
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原始汇票original bill {3RY4HVT?  
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改写||换新票据renewed bill g(d9=xq@k  
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即期汇票sight bill||bill on demand PZn[Yb:  
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…days after date||…days after date…日后付款 ! mFx= +  
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…months after date||…months after date…月后付款 z@E-pYV  
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见票后…日付款…days after sight||…days sight f&+=eUp  
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见票后…月付款…months after sight||…months sight %m
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同组票据set of bills *hI  
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单张汇票sola of exchange||sole of exchange wN,DTmtD  
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远期汇票usance bill||bill at usance O!+LM{> F  
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长期汇票long bill %OWLM  
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短期汇票short bill fu|N{$h%X  
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逾期汇票overdue bill ]_NN,m>z  
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宽限日期days of grace |ubDudzp  
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电汇telegraphic transfer （T.T） =G9%Hz5~:  
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邮汇postal order||postal note （Am.）||post office order||money order d=%:rLm$  
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本票promissory note （P/N） <VV./W8e9  
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押汇负责书||押汇保证书letter of hypothecation X Q.czj  
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副保||抵押品||付属担保物collateral security  ^.Cfa  
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担保书trust receipt||letter of indemnity <apsG7(7
 
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承兑||认付acceptance 9v)p0  
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单张承兑general acceptance N#{d_v^H?d  
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有条件承兑qualified acceptance _3<J!$]&p  
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附条件认付conditional acceptance ~rEU83  
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部分认付partial acceptance   !\Jj}iX3_