[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。   Zl V
 
会计报表statement of account ?pL|eS7  
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往来帐目account current /08FV|tX)  
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现在往来帐||存款额current accout 5-dt0I@<  
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销货帐account sales ODJ"3 J  
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共同计算帐项joint account cGot0' mB  
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未决帐项outstanding account D5zc{) /  


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贷方帐项credit account||creditor account hB?#b`i^  
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借方帐项debit account||debtor account H UJqB0D ?  
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应付帐||应付未付帐account payable g5BL"Dn  
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应收帐||应收未收帐account receivable -J
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新交易||新帐new account rpk8  
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未决帐||老帐old account GzEw~JAs  
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现金帐cash account Ehy(;n)\  
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流水帐running account 1^IMoC7$#  
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暂记帐||未定帐suspense account 6@aH2+4+  
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过期帐||延滞帐overdue account||pastdue account c[J 2;"SP  
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杂项帐户sundry account HX.K{!
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详细帐单||明细表detail account 6I
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呆帐bad account j1Ys8k%$l  
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会计项目title of account xpZ@ DK;  
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会计薄||帐薄account-book 52^3N>X4X  
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营业报告书||损益计算表account of budiness||business report yO-2.2h  
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借贷细帐||交验帐account rendered t<`wK8)  
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明细帐account stated qV=O;  
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与…银行开立一户头to open an account with Z=hn}QY.(  
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与…银行建立交易to keep account with z@~ZMk  
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继续记帐to keep account WKr4S<B8mr  
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与…有交易to have an account with 5m;pHgkb  
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作成会计帐||有往来帐项to make out an account with c5CxR #O  
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清算||清理债务to make up an account : Q,O:  
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清洁帐目||与…停止交易to close ones account with ^wIP`
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结帐to close an account p<VW;1bt5  
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清理未付款to ask an account||to demand an account ;r;>4+zn\  
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结清差额to balance the account with c1]\.s  
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清算to settle an account||to liquidate an account||to square an account @S012} xH  
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审查帐目||监查帐目to audit an account wRWKem=  
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检查帐目to examine an account <RkJ7Z^  
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转入A的帐户to charge the amount to As account J0Y-e39 `  
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以计帐方式付款to pay on account \?\q0o<V$  
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代理某人||为某人on ones account||on account of one *!( ?=9[  
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为自己计算||独立帐目on ones own account "Zicac@N  
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由某人收益并负风险on ones account and risk||for ones account and risk d7QQ5FiB  
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由某人负担for ones account||for account of one z[, `  
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按某人指示||列入某人帐户by order and for account of one k}Vu!+cz  
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列入5月份帐目for May account A&0sD}I\K  
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编入某中帐项下to pass to the account of||to place to the account of ~# ~Kxh  
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寄出清算书to send in an account||to send in render an account Om2 )$(  
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支票薄cheque book MhB kr{8  
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支票陈票人cheque drawer ^Q_0Zq^H  
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持票人cheque holder ;z7iUke0%  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order n/UyMO3=  
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到期支票antedated cheque rReZ$U  
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未到期支票postdated cheque n4CzReG  
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保付支票certified cheque c-avX  
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未获兑现支票，退票returned cheque &ze'V , :  
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横线支票crossed cheque R{6.O+j`  
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普通横线general crossing y)#Ib*?  
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特别横线special crossing oChcEx%  
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空白支票blank cheque {q8V
 
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失效支票，过期支票stale cheque 6z=:x+m  
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普通支票open cheque t_@%4Wn!1L  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount I#S6k%-'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ='OPU5(;O  
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支票换现金||兑现to cash a cheque &Cdk%@Tj]B  
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清理票款to clear a cheque YJXh|
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保证兑现to certify a cheque LYavth`@h  
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填写支票数额to fill up a cheque {o5E#<)  
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支票上划线to cross a cheque ;l5F il,3  
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开发支票to make out a cheque )aOg_*~  
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签发支票，开立支票to draw a cheque||to issue a cheque ;&^S-+  
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透支支票to overdraw a cheque 6 }qNH29  
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背书支票to endorse a cheque =?0o5|u]  
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请付票款||清付票款to pay a cheque||to honour a cheque 6}n>Nb;L"  
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支票退票to dishonour a cheque 6|rqsk  
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拒付支票to refuse a cheque <<@$0R
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拒付支票to stop payment of a cheque |Ah26<&  
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提示要求付款to present for payment aRC>pK.  
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见票即付持票人payable to bearer (SfP3  
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支付指定人payable to order ~ 61O  
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已过期||无效out of date||stale z0t6}E<VIR  
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请给出票人R/D||refer to drawer g(7htWr4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TSt-#c4B  
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文字与数字不一致words and figures differ p)(mF"\8=  
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支票 5][Rvu0  
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时间已过account closed A=o p R  
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更改处应加盖印章alterations require initials p4\%*ovQt  
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时间已过effects not cleared "Q`{+|'=E  
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停止付款payment stopped &THM]3:  
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支票毁损cheque mutilated w1F7gd  
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汇款||寄钱to remit||to send money [aU#"k)M  
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寄票供取款||支票支付to send a cheque for payment S])YU?e  
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寄款人a remitter `9B xDp]I  
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收款人a remittee +?zyFb]Km  

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国外汇票foreign Bill d i`}Y&  
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国内汇票inland Bill e2*0NT^R  
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跟单汇票documentary bill &NZN_%  
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空头汇票accommodation bill ?/9]"HFHN  
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原始汇票original bill f/H rO6~k%  
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改写||换新票据renewed bill L^yQb4$&M  
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即期汇票sight bill||bill on demand \v44Vmfz  
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…days after date||…days after date…日后付款 7f8%WD)  
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…months after date||…months after date…月后付款 6%H8Qv  
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见票后…日付款…days after sight||…days sight qe4hNFq  
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见票后…月付款…months after sight||…months sight ~f
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同组票据set of bills bYQ h{q  
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单张汇票sola of exchange||sole of exchange /%po@Pm#I  
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远期汇票usance bill||bill at usance @g9j+DcU  
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长期汇票long bill MG>g?s
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短期汇票short bill fU@}]&  
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逾期汇票overdue bill Jme}{!3m  
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宽限日期days of grace t!c8c^HR  
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电汇telegraphic transfer （T.T） qnW5I_
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邮汇postal order||postal note （Am.）||post office order||money order @
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本票promissory note （P/N） LnZ*,>1Z  
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押汇负责书||押汇保证书letter of hypothecation u9:;ft{}N  
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副保||抵押品||付属担保物collateral security lk \|EG  
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担保书trust receipt||letter of indemnity ?XsL4HIx  
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承兑||认付acceptance `>?\MWyu  
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单张承兑general acceptance { YJ.BWr  
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有条件承兑qualified acceptance "M7ry9dDH  
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附条件认付conditional acceptance ?P<&8eY  
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部分认付partial acceptance   O~{Zs\u9