[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。   N e{=KdzT  
会计报表statement of account ->51t  
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往来帐目account current
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现在往来帐||存款额current accout }03 ?eWk/y  
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销货帐account sales 9:RV5 Dt  
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共同计算帐项joint account -}T7F+  
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未决帐项outstanding account  K%%Ow  
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贷方帐项credit account||creditor account +K'YVB U}  
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借方帐项debit account||debtor account 2<0".5+I  
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应付帐||应付未付帐account payable p[WlcbBwT  
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应收帐||应收未收帐account receivable @fo(#i&  
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新交易||新帐new account TGG=9a]m  
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未决帐||老帐old account ; 1?L  
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现金帐cash account &?@U_e mLi  
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流水帐running account AxJqLSfyb,  
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暂记帐||未定帐suspense account Gyi0SM6v5&  
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过期帐||延滞帐overdue account||pastdue account 5A %TpJ  
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杂项帐户sundry account %I D48_>*  
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详细帐单||明细表detail account ?g
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呆帐bad account 2I=
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会计项目title of account n%vmo f  
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会计薄||帐薄account-book '|%\QWuZ  
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营业报告书||损益计算表account of budiness||business report (w<llb`]  
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借贷细帐||交验帐account rendered wUS w9xg  
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明细帐account stated K9RRY,JB  
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与…银行开立一户头to open an account with *'@T+$3s  
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与…银行建立交易to keep account with ?O#"x{Pk  
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继续记帐to keep account k <LFH(  
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与…有交易to have an account with ph7]*W-  
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作成会计帐||有往来帐项to make out an account with Q\le3KB
 
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清算||清理债务to make up an account }K 2fwE  
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清洁帐目||与…停止交易to close ones account with /yO0Z1G  
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结帐to close an account eC$
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清理未付款to ask an account||to demand an account !ac,qj7spa  
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结清差额to balance the account with ShU1RQk  
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清算to settle an account||to liquidate an account||to square an account WP?AQD  
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审查帐目||监查帐目to audit an account -j}zr yG-  
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检查帐目to examine an account {} Zqaf  
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转入A的帐户to charge the amount to As account jtQ}   
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以计帐方式付款to pay on account $36.*s m  
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代理某人||为某人on ones account||on account of one :z%q09.)  
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为自己计算||独立帐目on ones own account t'bhA20Z\  
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由某人收益并负风险on ones account and risk||for ones account and risk  t'e5!Ma  
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由某人负担for ones account||for account of one vW`[CEm^X  
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按某人指示||列入某人帐户by order and for account of one |sPUb;&~  
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列入5月份帐目for May account _.^`DP>  
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编入某中帐项下to pass to the account of||to place to the account of }5lC8{wZ  
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寄出清算书to send in an account||to send in render an account Nh"U~zlh  
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支票薄cheque book #]@|mf q  
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支票陈票人cheque drawer Ny
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持票人cheque holder KLgg([  
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不记名支票cheque to bearer||bearer cheque l9f%?<2D  
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记名支票||认人支票cheque to order (ty&$  
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到期支票antedated cheque MM(\>J[Uq  
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未到期支票postdated cheque ~{-9qOGw;  
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保付支票certified cheque 8~y&"  \  
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未获兑现支票，退票returned cheque Ni D_v  
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横线支票crossed cheque (@V_47o  
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普通横线general crossing Sg*+!  
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特别横线special crossing 8J:=@X^}  
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空白支票blank cheque 3Uej]}c  
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失效支票，过期支票stale cheque 2S-f5&o  
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普通支票open cheque \, '4eV  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ZsSW{ffZ77  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ae" o|Q  
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支票换现金||兑现to cash a cheque uh`5:V  
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清理票款to clear a cheque m_.9P Z  
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保证兑现to certify a cheque p=3t!3  
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填写支票数额to fill up a cheque Y`d@4*FN$  
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支票上划线to cross a cheque mE_%  
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开发支票to make out a cheque HB`'S7Q  
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签发支票，开立支票to draw a cheque||to issue a cheque @,7r<6E  
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透支支票to overdraw a cheque QO0@Ax\b  
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背书支票to endorse a cheque  + K`.ck  
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请付票款||清付票款to pay a cheque||to honour a cheque 4_ypFuS^  
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支票退票to dishonour a cheque EZ:? (|
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拒付支票to refuse a cheque k=mLcP  
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拒付支票to stop payment of a cheque U;TS7A3  
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提示要求付款to present for payment [s`B0V`04  
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见票即付持票人payable to bearer %rJDpB{  
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支付指定人payable to order 1LSJy*yY  
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已过期||无效out of date||stale ) B+o F7  
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请给出票人R/D||refer to drawer fZr{x$]N0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds DJ7ak>
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文字与数字不一致words and figures differ _<jU! R  
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支票 568M4x
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时间已过account closed f/Y7@y  
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更改处应加盖印章alterations require initials aM1WC 'c&)  
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时间已过effects not cleared "N_@q2zF  
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停止付款payment stopped B*3_m _a  
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支票毁损cheque mutilated 7Dl^5q.|  
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汇款||寄钱to remit||to send money {wt9/IlG1  
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寄票供取款||支票支付to send a cheque for payment :N^B54o%6  
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寄款人a remitter qFDy)4H)  
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收款人a remittee `WC4 :8  
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国外汇票foreign Bill L
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国内汇票inland Bill {[NQD3=+F  
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跟单汇票documentary bill X%iqve"{nB  
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空头汇票accommodation bill AlrUfSBB  
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原始汇票original bill +U<Ae^V
 
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改写||换新票据renewed bill b^8"EBo  
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即期汇票sight bill||bill on demand uSCI  
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…days after date||…days after date…日后付款 G
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…months after date||…months after date…月后付款 J(XK%e[8  
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见票后…日付款…days after sight||…days sight W`wT0kP?*]  
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见票后…月付款…months after sight||…months sight a[lx&CHgI  
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同组票据set of bills 1BzU-Ma  
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单张汇票sola of exchange||sole of exchange ,?GAFgK:  
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远期汇票usance bill||bill at usance xU9^8,6  
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长期汇票long bill y=}a55:qE  
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短期汇票short bill +G !;:o  
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逾期汇票overdue bill w{ x=e  
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宽限日期days of grace v[?eL0Z  
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电汇telegraphic transfer （T.T） %5bN@XD  
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邮汇postal order||postal note （Am.）||post office order||money order -Ar 3>d  
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本票promissory note （P/N） gCS%J40r  
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押汇负责书||押汇保证书letter of hypothecation ,b8B)VZ?  
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副保||抵押品||付属担保物collateral security t)~v5vr  
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担保书trust receipt||letter of indemnity rB%acTCz=[  
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承兑||认付acceptance rru `%~'O  
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单张承兑general acceptance  kQm\;[R  
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有条件承兑qualified acceptance fM)RO7  
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附条件认付conditional acceptance nZM|8  
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部分认付partial acceptance   SuW_[6]