[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。   ,qV7$u  
会计报表statement of account 6e5A8e8"]  
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往来帐目account current ]y$/~(OW  
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现在往来帐||存款额current accout ajM\\a?  
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销货帐account sales '%TD#!a  
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共同计算帐项joint account +J A\by  
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未决帐项outstanding account DM\pi9<m  
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贷方帐项credit account||creditor account |GPYbxzc  
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借方帐项debit account||debtor account  fNyXDCl  
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应付帐||应付未付帐account payable I.SMn,N  
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应收帐||应收未收帐account receivable *rV{(%\m  
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新交易||新帐new account *W 04$N  
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未决帐||老帐old account .+ lx}#-#  
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现金帐cash account ]\ZmK0q<:  
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流水帐running account <Y;w I#C  
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暂记帐||未定帐suspense account f|j<Mj+\  
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过期帐||延滞帐overdue account||pastdue account M%$-c3x  
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杂项帐户sundry account 3A! |M5  
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详细帐单||明细表detail account e%=SgXl2t  
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呆帐bad account WZviC_
 
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会计项目title of account Q>G% *?  
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会计薄||帐薄account-book J)H*tzg  
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营业报告书||损益计算表account of budiness||business report dvAz}3p0]  
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借贷细帐||交验帐account rendered B~YOU3  
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明细帐account stated +Ur75YPh  
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与…银行开立一户头to open an account with ;O<-4$  
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与…银行建立交易to keep account with A(n3<(O/{Z  
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继续记帐to keep account LMLrH.  
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与…有交易to have an account with ]\/"-Y#4Q  
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作成会计帐||有往来帐项to make out an account with VU+=b+B~m  
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清算||清理债务to make up an account FgMQ=O2  
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清洁帐目||与…停止交易to close ones account with Rt@O@oDI  
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结帐to close an account >1` '5A}s  
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清理未付款to ask an account||to demand an account |fo#pwX  
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结清差额to balance the account with KWM}VZY:Z  
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清算to settle an account||to liquidate an account||to square an account CV 2#G*  
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审查帐目||监查帐目to audit an account d<w]>T5VW  
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检查帐目to examine an account ,V{Bpr  
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转入A的帐户to charge the amount to As account ant2];0p  
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以计帐方式付款to pay on account 7G0;_f{  
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代理某人||为某人on ones account||on account of one  i(V  
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为自己计算||独立帐目on ones own account a%?v/Ku  
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由某人收益并负风险on ones account and risk||for ones account and risk 6o*'Q8h  
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由某人负担for ones account||for account of one KcW 5  
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按某人指示||列入某人帐户by order and for account of one V}Oz!  O  
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列入5月份帐目for May account C'jCIL  
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编入某中帐项下to pass to the account of||to place to the account of e)3Mg^  
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寄出清算书to send in an account||to send in render an account fd62m]X  
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支票薄cheque book Ec}9R3 m  
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支票陈票人cheque drawer )QmmI[,tq  
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持票人cheque holder XjYMp3  
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不记名支票cheque to bearer||bearer cheque Iv{iJoe;UH  
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记名支票||认人支票cheque to order brLu~]I  
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到期支票antedated cheque C[+?gQJ[9  
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未到期支票postdated cheque Svs&?B\}{6  
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保付支票certified cheque 49Y:}<Yd   
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未获兑现支票，退票returned cheque ':utU1dL  
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横线支票crossed cheque g26 l:1P  
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普通横线general crossing E#kH>q@K`$  
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特别横线special crossing
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空白支票blank cheque ~fO#En  
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失效支票，过期支票stale cheque Fo]]j=  
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普通支票open cheque )EN,Ry  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1+tPd
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m# ^).+  
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支票换现金||兑现to cash a cheque ?W&a
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清理票款to clear a cheque
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保证兑现to certify a cheque t1aKq)?  
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填写支票数额to fill up a cheque WVL\|y728s  
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支票上划线to cross a cheque 1w>G8  
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开发支票to make out a cheque ^ =H 10A  
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签发支票，开立支票to draw a cheque||to issue a cheque "K*^%{   
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透支支票to overdraw a cheque #YLI"/Kn  
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背书支票to endorse a cheque V}4u1oG  
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请付票款||清付票款to pay a cheque||to honour a cheque jL~. =QD  
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支票退票to dishonour a cheque mm
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拒付支票to refuse a cheque ?w@KF%D
 
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拒付支票to stop payment of a cheque "J3n_3+  
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提示要求付款to present for payment P Z+Rz1x  
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见票即付持票人payable to bearer XO4rrAYvW  
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支付指定人payable to order J<7nOB}OD  
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已过期||无效out of date||stale _l](dqyuN(  
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请给出票人R/D||refer to drawer 1V2"s
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8@4)p.{5I  
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文字与数字不一致words and figures differ =Ev*Q[  
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支票 swT/ tesj  
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时间已过account closed [|\BuUT'  
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更改处应加盖印章alterations require initials 0=Z_5.T>  
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时间已过effects not cleared m\xE8D(,  
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停止付款payment stopped `?R~iLIAq  
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支票毁损cheque mutilated .I&]G  
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汇款||寄钱to remit||to send money DU/WB  
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寄票供取款||支票支付to send a cheque for payment a,sU-w!X'  
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寄款人a remitter ~L.)<{?  
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收款人a remittee *?Sp9PixP  
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国外汇票foreign Bill 3,cZ*4('d  
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国内汇票inland Bill  D|[~Py  
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跟单汇票documentary bill cDS6RO?  
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空头汇票accommodation bill l`s_#3  
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原始汇票original bill [D=3:B&f  
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改写||换新票据renewed bill )kS E5|:pi  
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即期汇票sight bill||bill on demand XO*62>Ed  
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…days after date||…days after date…日后付款 (q!tI*}  
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…months after date||…months after date…月后付款 TM8WaH 
  
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见票后…日付款…days after sight||…days sight h5-<2B|  
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见票后…月付款…months after sight||…months sight <j93  
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同组票据set of bills 7dXR/i\  
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单张汇票sola of exchange||sole of exchange H1H+TTZr  
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远期汇票usance bill||bill at usance Z_oBZ s  
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长期汇票long bill =IH z@CU  
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短期汇票short bill J;pn5k~3  
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逾期汇票overdue bill vDgf}  
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宽限日期days of grace Y4]USU!PA  
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电汇telegraphic transfer （T.T） Omkl|l9  
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邮汇postal order||postal note （Am.）||post office order||money order {u
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本票promissory note （P/N） H tIl;E  
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押汇负责书||押汇保证书letter of hypothecation =p9d4smbn  
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副保||抵押品||付属担保物collateral security f!;4-.p`  
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担保书trust receipt||letter of indemnity H"8fnN=xB  
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承兑||认付acceptance wykk</eQ.i  
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单张承兑general acceptance ^a~^$PUqI  
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有条件承兑qualified acceptance d&n&_
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附条件认付conditional acceptance ]r;-Lx{F  
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部分认付partial acceptance   >]?!c5
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