[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。   4
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会计报表statement of account X2X.&^  
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往来帐目account current r-27AJu  
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现在往来帐||存款额current accout O}4(v#  
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销货帐account sales qTbY'V5A  
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共同计算帐项joint account >d.o1<  
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未决帐项outstanding account ^%)H;  
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贷方帐项credit account||creditor account 
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借方帐项debit account||debtor account RR2Q  
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应付帐||应付未付帐account payable \/rK0|2A  
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应收帐||应收未收帐account receivable s%tPGjMq  
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新交易||新帐new account ;DMv?-H  
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未决帐||老帐old account LnQm2uF  
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现金帐cash account goYRA_%cX  
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流水帐running account I] 
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暂记帐||未定帐suspense account O34'c_ fZ  
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过期帐||延滞帐overdue account||pastdue account V K/;ohTTP  
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杂项帐户sundry account DlB"o.  
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详细帐单||明细表detail account xrbDqA.b  
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呆帐bad account :Jp$_T&E  
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会计项目title of account v:s.V>{"S  
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会计薄||帐薄account-book lQs|B '  
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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 #4h_(Y  

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明细帐account stated jEBZ"Jvb  
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与…银行开立一户头to open an account with 7&G[mOx0  
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与…银行建立交易to keep account with Gy36{*  
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继续记帐to keep account Dx/!^L02  
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与…有交易to have an account with jyF0asb  
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作成会计帐||有往来帐项to make out an account with 7*5$=z4,1  
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清算||清理债务to make up an account IC}?oXs5G  
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清洁帐目||与…停止交易to close ones account with -ecP@,  
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结帐to close an account #3maT*JY  
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清理未付款to ask an account||to demand an account '>[KVvm  
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结清差额to balance the account with *W q{ :k  
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清算to settle an account||to liquidate an account||to square an account ann!"s_  
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审查帐目||监查帐目to audit an account cA ;'~[  
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检查帐目to examine an account y|b|_eE?{  
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转入A的帐户to charge the amount to As account J=67As  
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以计帐方式付款to pay on account 6\4ny0  
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代理某人||为某人on ones account||on account of one 9Qp39(l:  
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为自己计算||独立帐目on ones own account %JDG aG'  
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由某人收益并负风险on ones account and risk||for ones account and risk 49}yw
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由某人负担for ones account||for account of one c\U
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按某人指示||列入某人帐户by order and for account of one "^gZ h3  
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列入5月份帐目for May account ([UuO}m-  
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编入某中帐项下to pass to the account of||to place to the account of ,Ihuo5>/z  
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寄出清算书to send in an account||to send in render an account sl|s#+Z  
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支票薄cheque book (p
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支票陈票人cheque drawer !798%T  
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持票人cheque holder 
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不记名支票cheque to bearer||bearer cheque ]l+Bg;F#V  
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记名支票||认人支票cheque to order 8Nxf2i5  
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到期支票antedated cheque 52m^jT Sx  
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未到期支票postdated cheque m<8j' [+  
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保付支票certified cheque uByF*}d1  
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未获兑现支票，退票returned cheque #lltXqvD?  
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横线支票crossed cheque h|=^@F_\`  
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普通横线general crossing R|V <2  
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特别横线special crossing +n,8o:fU:  
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空白支票blank cheque H xb{bF  
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失效支票，过期支票stale cheque OOl{  
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普通支票open cheque bcM#KA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount + W@r p#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges rFx2S  
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支票换现金||兑现to cash a cheque H5&>Eny  
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清理票款to clear a cheque _'I9rGlx3  
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保证兑现to certify a cheque *r-Bt1  
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填写支票数额to fill up a cheque AP@ xZ%;K  
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支票上划线to cross a cheque mceSUKI;L  
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开发支票to make out a cheque whLske-  
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签发支票，开立支票to draw a cheque||to issue a cheque :lE7v~!Z  
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透支支票to overdraw a cheque Iewq?s\Fo  
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背书支票to endorse a cheque }2\"(_  
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请付票款||清付票款to pay a cheque||to honour a cheque .Z^g 7 *s  
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支票退票to dishonour a cheque 8odVdivh  
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拒付支票to refuse a cheque o?b%L
 
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拒付支票to stop payment of a cheque MO D4O4z&  
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提示要求付款to present for payment =CVw0'yZ  
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见票即付持票人payable to bearer ~FsUK;?  
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支付指定人payable to order =QC^7T  
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已过期||无效out of date||stale Cn55%:  
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请给出票人R/D||refer to drawer N<{`n;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `u}x:f !  
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文字与数字不一致words and figures differ toWmm(7v  
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支票 gfYB|VyWo  
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时间已过account closed v<SEGv-  
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更改处应加盖印章alterations require initials A1q^E(}O  
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时间已过effects not cleared _E;Y ~I,i  
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停止付款payment stopped 2UF94  
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支票毁损cheque mutilated u\xm8}A  
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汇款||寄钱to remit||to send money [S:)UvB  

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寄票供取款||支票支付to send a cheque for payment 5B 7*Z  
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寄款人a remitter pCc7T-"og  
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收款人a remittee <gLtX[v!CL  
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国外汇票foreign Bill 6ZpcT&yL  
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国内汇票inland Bill Fz&i lB  
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跟单汇票documentary bill q-%KfZ@(|  
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空头汇票accommodation bill i8_x1=A  
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原始汇票original bill q_y,j&  
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改写||换新票据renewed bill Q5nyD/k4c  
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即期汇票sight bill||bill on demand v\(m"|4(i  
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…days after date||…days after date…日后付款 ZT"|o\G^
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…months after date||…months after date…月后付款 ?lDcaI>+n  
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见票后…日付款…days after sight||…days sight 4Sstg57x~  
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见票后…月付款…months after sight||…months sight >Ug?O~-  
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同组票据set of bills &lPBqw  
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单张汇票sola of exchange||sole of exchange ) xvx6?Ah|  
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远期汇票usance bill||bill at usance vN,}
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长期汇票long bill VyoE5o  
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短期汇票short bill N=Uc=I7C  
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逾期汇票overdue bill qBBYckS.  
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宽限日期days of grace yF/< :  
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电汇telegraphic transfer （T.T） 53`9^|:  
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邮汇postal order||postal note （Am.）||post office order||money order vfJ3idvo*w  
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本票promissory note （P/N） })zB".  
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押汇负责书||押汇保证书letter of hypothecation !bZhj3.  
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副保||抵押品||付属担保物collateral security {+C%D'  
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担保书trust receipt||letter of indemnity  NVO9XK  
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承兑||认付acceptance /<(*/P,>  
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单张承兑general acceptance ,bZ"8Z"lss  
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有条件承兑qualified acceptance JCw{ ?^F"  
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附条件认付conditional acceptance &YT_#M  
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部分认付partial acceptance   >]Mq)V9