[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 {+47=n  
会计报表statement of account v.F|8 cG  
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往来帐目account current {_ {zs!r  
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现在往来帐||存款额current accout gP`CQ0t  
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销货帐account sales : kvQ3E0  
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共同计算帐项joint account H@'u$qr$:  
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未决帐项outstanding account { a_&L  
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贷方帐项credit account||creditor account f1q0*
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借方帐项debit account||debtor account " 
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应付帐||应付未付帐account payable )H+
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应收帐||应收未收帐account receivable P>'29$1'  
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新交易||新帐new account  #!t6'
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未决帐||老帐old account .@psW0T%  
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现金帐cash account Wm/0Pi  
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流水帐running account fDAT#nlyp  
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暂记帐||未定帐suspense account 5Q,j+  
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过期帐||延滞帐overdue account||pastdue account 'ql<R0g  
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杂项帐户sundry account B^/(wHBp  
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详细帐单||明细表detail account 3e1%G#fu  
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呆帐bad account v.c.5@%%o  
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会计项目title of account 4GS:kfti  
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会计薄||帐薄account-book ,m
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营业报告书||损益计算表account of budiness||business report l@`n4U.Gwl  
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借贷细帐||交验帐account rendered $F6GCM3Cx  
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明细帐account stated S";}gw?r6  
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与…银行开立一户头to open an account with &_' evZ
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与…银行建立交易to keep account with +NoVe#  
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继续记帐to keep account **c"}S6:mC  
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与…有交易to have an account with p{&o{+c  
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作成会计帐||有往来帐项to make out an account with g FXz:!A  
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清算||清理债务to make up an account hJ?PV@xy
 

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清洁帐目||与…停止交易to close ones account with eL [.;_  
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结帐to close an account +y\o^w4sT  
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清理未付款to ask an account||to demand an account 2`Ihrz6  
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结清差额to balance the account with yoM^6o^
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清算to settle an account||to liquidate an account||to square an account FJFO0Hb6
  
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审查帐目||监查帐目to audit an account 27MwZz  
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检查帐目to examine an account pk6<wAs*?#  
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转入A的帐户to charge the amount to As account EtQ:x$S_  
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以计帐方式付款to pay on account JD9
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代理某人||为某人on ones account||on account of one D5
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为自己计算||独立帐目on ones own account TgKSE
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由某人收益并负风险on ones account and risk||for ones account and risk x+v&3YF
 
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由某人负担for ones account||for account of one #k,.xMJ~  
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按某人指示||列入某人帐户by order and for account of one >O0<u  
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列入5月份帐目for May account dJ>tM'G  
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编入某中帐项下to pass to the account of||to place to the account of !v
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寄出清算书to send in an account||to send in render an account n*Hx"2XF  
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支票薄cheque book @\+UTkl8  
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支票陈票人cheque drawer j$4lyDfD  
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持票人cheque holder iF_u/#  
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不记名支票cheque to bearer||bearer cheque Nh !U  
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记名支票||认人支票cheque to order ;Mr Q1  
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到期支票antedated cheque hMgk+4*  
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未到期支票postdated cheque JB!*{{  
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保付支票certified cheque }a
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未获兑现支票，退票returned cheque I/gfsyfA  
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横线支票crossed cheque slLTZ]  
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普通横线general crossing iphdJZ/f  
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特别横线special crossing k1LbWR1%wB  
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空白支票blank cheque {@Z*.G^  
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失效支票，过期支票stale cheque Q?'Ax"$D  
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普通支票open cheque clr]
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7f~7vydZ}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \d w["k  
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支票换现金||兑现to cash a cheque k7z{q/]M  
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清理票款to clear a cheque 'b_SQ2+A  
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保证兑现to certify a cheque HGW;]8xl  
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填写支票数额to fill up a cheque ~ o5h}OU"  
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支票上划线to cross a cheque \0l"9 B.  
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开发支票to make out a cheque McU]U9:z  
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签发支票，开立支票to draw a cheque||to issue a cheque glWa?#1  
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透支支票to overdraw a cheque {7FD-Q[tS  
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背书支票to endorse a cheque F}#=qBa[  
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请付票款||清付票款to pay a cheque||to honour a cheque c::Vh  
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支票退票to dishonour a cheque lD)QB!*v  
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拒付支票to refuse a cheque |Ok1
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拒付支票to stop payment of a cheque dD"o~iEC  
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提示要求付款to present for payment g\ p;  
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见票即付持票人payable to bearer *1;}c z  
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支付指定人payable to order uia
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已过期||无效out of date||stale `l95I7  
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请给出票人R/D||refer to drawer 3EKqXXzOB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n.$wW =  
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文字与数字不一致words and figures differ 7:t *&$  
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支票 ;F;`y),  
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时间已过account closed 9RoN,e8!  
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更改处应加盖印章alterations require initials &dkjT8L$  
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时间已过effects not cleared 7usf^g[dh  
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停止付款payment stopped D@(Y.&_  
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支票毁损cheque mutilated {
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汇款||寄钱to remit||to send money }Zwse%;  
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寄票供取款||支票支付to send a cheque for payment H|H!VPof]  
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寄款人a remitter 2c.~cNx`q[  
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收款人a remittee 9i8D_[  
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国外汇票foreign Bill YB h:  
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国内汇票inland Bill +%G*)8N3  

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跟单汇票documentary bill EnJAHgRV;e  
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空头汇票accommodation bill Yz0ruhEMk  
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原始汇票original bill \.A~>=
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改写||换新票据renewed bill .9WJ/RKZ\D  
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即期汇票sight bill||bill on demand 4`G":nE?We  
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…days after date||…days after date…日后付款 KP7bU9odJ  
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…months after date||…months after date…月后付款 . zvF!!z  
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见票后…日付款…days after sight||…days sight 0O?B!Jr]RM  
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见票后…月付款…months after sight||…months sight GwV2`2  
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同组票据set of bills V^=z\wBZ  
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单张汇票sola of exchange||sole of exchange 'Zf_/y  
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远期汇票usance bill||bill at usance
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长期汇票long bill qr$=oCqa  
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短期汇票short bill m;lwMrY\7>  
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逾期汇票overdue bill *nluK  

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宽限日期days of grace =-~82%  
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电汇telegraphic transfer （T.T） #tKc !]m  
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邮汇postal order||postal note （Am.）||post office order||money order RO=[Rr!   
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本票promissory note （P/N） ,(}7 ST  
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押汇负责书||押汇保证书letter of hypothecation 5Jd&3pO  
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副保||抵押品||付属担保物collateral security R8F[ 7&(  
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担保书trust receipt||letter of indemnity :h=];^/E  
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承兑||认付acceptance oqB(l[%z2  
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单张承兑general acceptance R5NDT4QYU  
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有条件承兑qualified acceptance wAkpk&R  
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附条件认付conditional acceptance @X?DHLM  
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部分认付partial acceptance   ^](sCE7