[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。   ?9z1'6  
会计报表statement of account }vW3<|z  
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往来帐目account current 9}11>X  
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现在往来帐||存款额current accout .X6V>e)(3  
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销货帐account sales sV`XJ9e|  
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共同计算帐项joint account 4$4n9`odE  
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未决帐项outstanding account `e+eL*rZ~  
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贷方帐项credit account||creditor account [Mlmn$it  
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借方帐项debit account||debtor account rB3b  
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应付帐||应付未付帐account payable rX nG"A  
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应收帐||应收未收帐account receivable V;]U]   
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新交易||新帐new account B4;P)\2  
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未决帐||老帐old account p2o66t  
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现金帐cash account kA&ul  
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流水帐running account & A@!g  
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暂记帐||未定帐suspense account ak;S Ie  
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过期帐||延滞帐overdue account||pastdue account 0B~Q.tyP  
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杂项帐户sundry account 7S9Q{
 
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详细帐单||明细表detail account ,<?M/'4}G  
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呆帐bad account _d/ZaCx'i  
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会计项目title of account 1_.#'U>  
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会计薄||帐薄account-book {01wW1  
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营业报告书||损益计算表account of budiness||business report S=~8nr/V  
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借贷细帐||交验帐account rendered 3 ,?==?  
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明细帐account stated ~0>{PD$@  
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与…银行开立一户头to open an account with r3b~|O^}  
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与…银行建立交易to keep account with 'Kj8X{BSFb  
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继续记帐to keep account 4q<:% 0M|  
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与…有交易to have an account with 2v<[ XNX  
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作成会计帐||有往来帐项to make out an account with s"?&`S  
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清算||清理债务to make up an account 3:Sv8csT  
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清洁帐目||与…停止交易to close ones account with Om0S^4y]x  
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结帐to close an account 2'J.$ h3  
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清理未付款to ask an account||to demand an account !+H=e>Y6  
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结清差额to balance the account with @11voD  
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清算to settle an account||to liquidate an account||to square an account 7w{`f)~  
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审查帐目||监查帐目to audit an account v(4C?vxhG  
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检查帐目to examine an account <z)MV oa  
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转入A的帐户to charge the amount to As account sS(^7GARa  
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以计帐方式付款to pay on account 8gBqur{  
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代理某人||为某人on ones account||on account of one ZVIBmx  
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为自己计算||独立帐目on ones own account <)n 
  
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由某人收益并负风险on ones account and risk||for ones account and risk N}FG%a  
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由某人负担for ones account||for account of one [S</QS!  
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按某人指示||列入某人帐户by order and for account of one S-f3rL[?  
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列入5月份帐目for May account U-n33ty`H  
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编入某中帐项下to pass to the account of||to place to the account of *.nqQhW  
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寄出清算书to send in an account||to send in render an account b0t];Gc%b  
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支票薄cheque book 1@nR.v"$  
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支票陈票人cheque drawer ap6Vmp  
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持票人cheque holder ,<vrDHR  
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不记名支票cheque to bearer||bearer cheque Q^p@ 1I  
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记名支票||认人支票cheque to order xY~ DMcO?  
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到期支票antedated cheque S|>Up%{n[  
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未到期支票postdated cheque 6/-!oo
 
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保付支票certified cheque FI
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未获兑现支票，退票returned cheque R Nv<kw  
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横线支票crossed cheque oOL3O@)w>  
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普通横线general crossing '0O[dN  
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特别横线special crossing D}061~zb$  
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空白支票blank cheque p;7 4+q  
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失效支票，过期支票stale cheque <{U{pC
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普通支票open cheque epR~Rlw>2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount VBX# !K1Q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |g7h#F~  
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支票换现金||兑现to cash a cheque gr 5]5u   
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清理票款to clear a cheque Ib2@Wi   
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保证兑现to certify a cheque u3wC }Zo  
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填写支票数额to fill up a cheque ~+#--BhV  
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支票上划线to cross a cheque be:phS4vz  
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开发支票to make out a cheque 16QbB;  
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签发支票，开立支票to draw a cheque||to issue a cheque nuQ6X5>.=  
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透支支票to overdraw a cheque zw:C*sY  
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背书支票to endorse a cheque v1r_Z($  
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请付票款||清付票款to pay a cheque||to honour a cheque 5$oewjLO  
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支票退票to dishonour a cheque yIIET E  
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拒付支票to refuse a cheque ?Hi}nsw  
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拒付支票to stop payment of a cheque 23-t$y]  
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提示要求付款to present for payment rer|k<k;]G  
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见票即付持票人payable to bearer 7':f_]  
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支付指定人payable to order 6< Z*Tvk{C  
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已过期||无效out of date||stale 3@)obb  
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请给出票人R/D||refer to drawer 't(}Rq@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hCM8/Vvx6  
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文字与数字不一致words and figures differ 8xF)_UV  
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支票 tAqA^f*{  
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时间已过account closed (=1q!c`  
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更改处应加盖印章alterations require initials M8';%=@  
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时间已过effects not cleared [pii  
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停止付款payment stopped 4\M8BRuE  
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支票毁损cheque mutilated H]s4% 9T  
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汇款||寄钱to remit||to send money k6 @b|  
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寄票供取款||支票支付to send a cheque for payment 2"@Ft()]  
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寄款人a remitter }W$8M>l  
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收款人a remittee XA1f' Kk  
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国外汇票foreign Bill @EH
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国内汇票inland Bill -es"0wS<u  
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跟单汇票documentary bill e1unzpWN  
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空头汇票accommodation bill  (
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原始汇票original bill J &YQ]l  
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改写||换新票据renewed bill \9)#l#m  
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即期汇票sight bill||bill on demand #?Mj$ZB  
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…days after date||…days after date…日后付款 exDkq0u]  
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…months after date||…months after date…月后付款 JA^
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见票后…日付款…days after sight||…days sight SfB8!V|;  
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见票后…月付款…months after sight||…months sight =o^|bih  
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同组票据set of bills M#,Q ^rH#  
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单张汇票sola of exchange||sole of exchange 7:Ztuc]  
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远期汇票usance bill||bill at usance 0C Aa^Q
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长期汇票long bill 86qI
 
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短期汇票short bill _yH`t[  
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逾期汇票overdue bill )9v`f9X){  
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宽限日期days of grace OMrc_)he\  
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电汇telegraphic transfer （T.T） qu|i;WZE  
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邮汇postal order||postal note （Am.）||post office order||money order _D, ;MB&7  
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本票promissory note （P/N） BJ}D%nm}  
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押汇负责书||押汇保证书letter of hypothecation w'Tq3-%V  
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副保||抵押品||付属担保物collateral security oqd;6[%G  
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担保书trust receipt||letter of indemnity xw5d|20b  
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承兑||认付acceptance \Q?ip&R  
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单张承兑general acceptance 1/+C5Bp*  
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有条件承兑qualified acceptance 82{&# Vc  
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附条件认付conditional acceptance ;ea]$9  
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部分认付partial acceptance   "Mw[P [w*