[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。   #&k8TY  
会计报表statement of account +5#x6[  
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往来帐目account current }lH;[+u3  
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现在往来帐||存款额current accout {Wh BoD  
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销货帐account sales 1p~5h(jI  
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共同计算帐项joint account (p^S~Ax  
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未决帐项outstanding account O6/xPeak  
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贷方帐项credit account||creditor account uO"y`$C$_  
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借方帐项debit account||debtor account |ebvx ?\  

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应付帐||应付未付帐account payable |g+!
  
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应收帐||应收未收帐account receivable b22LT52  
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新交易||新帐new account 1EQvcw#  
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未决帐||老帐old account ^B|YO8.v  
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现金帐cash account QTfu:m{  
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流水帐running account loBtd%wY  
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暂记帐||未定帐suspense account $M39 #a  
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过期帐||延滞帐overdue account||pastdue account ?|lIXz  
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杂项帐户sundry account KI`11lJW~  
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详细帐单||明细表detail account qfa}3k8et  
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呆帐bad account '
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会计项目title of account Li]k7w?H  
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会计薄||帐薄account-book fx]eDA|$e  
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营业报告书||损益计算表account of budiness||business report Ok*Z  
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借贷细帐||交验帐account rendered +aj^Cs1$  
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明细帐account stated >D~w}z/fk  
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与…银行开立一户头to open an account with R^6Zafp  
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与…银行建立交易to keep account with PtqGX=u  
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继续记帐to keep account "S(yZ6r"  
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与…有交易to have an account with Ka.Nr@Rq*~  
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作成会计帐||有往来帐项to make out an account with ;`X~ k|7K  
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清算||清理债务to make up an account puF%=i  
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清洁帐目||与…停止交易to close ones account with :,^>d3k  
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结帐to close an account :Eo8v$W\RB  
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清理未付款to ask an account||to demand an account W>/UBN3  
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结清差额to balance the account with t!~S9c  
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清算to settle an account||to liquidate an account||to square an account c{4R*|^  
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审查帐目||监查帐目to audit an account O,irpQ  
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检查帐目to examine an account eM }W6vIn  
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转入A的帐户to charge the amount to As account Xm@aYNV  
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以计帐方式付款to pay on account 'hI
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代理某人||为某人on ones account||on account of one x8
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为自己计算||独立帐目on ones own account ZAeQ~
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由某人收益并负风险on ones account and risk||for ones account and risk Pb4q`
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由某人负担for ones account||for account of one h.^o)T  
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按某人指示||列入某人帐户by order and for account of one ! TDD^  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of tBv3~Of.  
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寄出清算书to send in an account||to send in render an account qHJ'1~?q  
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支票薄cheque book QkE,T0,/?h  

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支票陈票人cheque drawer w+Vk3c5uI)  
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持票人cheque holder }P.K2ku  
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不记名支票cheque to bearer||bearer cheque PY-+Bf  
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记名支票||认人支票cheque to order eE9|F/-L  
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到期支票antedated cheque N]u2ql&  
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未到期支票postdated cheque
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保付支票certified cheque LfllO  
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未获兑现支票，退票returned cheque Xy!&^C` J`  
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横线支票crossed cheque Efvq?cG&  
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普通横线general crossing KK$ a;/  
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特别横线special crossing ssT@<Tk^4  
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空白支票blank cheque lvx]jd\  
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失效支票，过期支票stale cheque C/y(E|zC$  
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普通支票open cheque W6M jQ%f  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E#a
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Y!it!9  
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支票换现金||兑现to cash a cheque % !yxC  
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清理票款to clear a cheque oz uIwzi7N  
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保证兑现to certify a cheque pW7kj&a_.  
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填写支票数额to fill up a cheque @f%wd2  
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支票上划线to cross a cheque !YIb  
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开发支票to make out a cheque j37:  
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签发支票，开立支票to draw a cheque||to issue a cheque E::<;9  
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透支支票to overdraw a cheque \D aLHC~  
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背书支票to endorse a cheque 6Z$b?A3zM  
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请付票款||清付票款to pay a cheque||to honour a cheque BJ"Ay@D*  
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支票退票to dishonour a cheque %@o&*pF^,  
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拒付支票to refuse a cheque A7.JFf>  
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拒付支票to stop payment of a cheque JtThkh'-"  
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提示要求付款to present for payment GCZu<,  
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见票即付持票人payable to bearer |3aS17yL>  
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支付指定人payable to order 5f/@:~  
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已过期||无效out of date||stale {_": /A  
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请给出票人R/D||refer to drawer aB/{ %%o  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds k];L!Fj1  
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文字与数字不一致words and figures differ -lnTYxo+]^  
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支票 Lw!?T(SK  
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时间已过account closed ~ra#UG\Y8  
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更改处应加盖印章alterations require initials Y*]l|)a6_]  
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时间已过effects not cleared b'1/cY/!  
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停止付款payment stopped XHwZ+=v  
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支票毁损cheque mutilated V
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汇款||寄钱to remit||to send money | SSfG~r  
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寄票供取款||支票支付to send a cheque for payment eG[umv
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寄款人a remitter #`YxoY `  
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收款人a remittee 5JXzfc9rL  
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国外汇票foreign Bill '6dD^0dZ  
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国内汇票inland Bill g4.'T51  
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跟单汇票documentary bill &K}(A
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空头汇票accommodation bill R~x;X
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原始汇票original bill EP*["fx  
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改写||换新票据renewed bill {C,1w  
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即期汇票sight bill||bill on demand ]<o.aMdV  
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…days after date||…days after date…日后付款 _nIqy&<  
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…months after date||…months after date…月后付款 ,nu7r1}  
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见票后…日付款…days after sight||…days sight ,N@Icl  
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见票后…月付款…months after sight||…months sight <>
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同组票据set of bills z"P,=M6De  
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单张汇票sola of exchange||sole of exchange Ppo^qb  
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远期汇票usance bill||bill at usance JXy
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长期汇票long bill L8-[:1
  
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短期汇票short bill z1@sEfk>  
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逾期汇票overdue bill )]>Y*<s }  
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宽限日期days of grace 3=L1HZH  
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电汇telegraphic transfer （T.T） *y\tnsU  
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邮汇postal order||postal note （Am.）||post office order||money order o -i.'L)X  
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本票promissory note （P/N） 96V, [-arf  
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押汇负责书||押汇保证书letter of hypothecation T+{'W  
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副保||抵押品||付属担保物collateral security %fSk "%u%<  
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担保书trust receipt||letter of indemnity McI4oD~"  
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承兑||认付acceptance }sNZQ89V*v  
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单张承兑general acceptance J0)WRn"h  
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有条件承兑qualified acceptance r ($t.iS  
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附条件认付conditional acceptance 2"K~:Tm#w  
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部分认付partial acceptance   [GT1,(}. Z