[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。   @wN G  
会计报表statement of account IOl+t,0x&  
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往来帐目account current t~p y=\  
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现在往来帐||存款额current accout ZFn(x*L  
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销货帐account sales I0Ia6w9  
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共同计算帐项joint account !]koSw}  
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未决帐项outstanding account -"TR\/  
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贷方帐项credit account||creditor account E4%j.  
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借方帐项debit account||debtor account b$JBL_U5Ch  
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应付帐||应付未付帐account payable 1=VJ&D;  
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应收帐||应收未收帐account receivable wa09$
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新交易||新帐new account +Ic ~ f1zh  
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未决帐||老帐old account /R8p]  
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现金帐cash account %:9oDK  
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流水帐running account -apXI.  
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暂记帐||未定帐suspense account ~W#sTrK

 

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过期帐||延滞帐overdue account||pastdue account m?CZQq,  
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杂项帐户sundry account "j
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详细帐单||明细表detail account C"uahP[Y  
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呆帐bad account #(;<-7M2  
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会计项目title of account S7iDTG_@t  
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会计薄||帐薄account-book *s4\\Wb=  
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营业报告书||损益计算表account of budiness||business report c@(&[/q!  
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借贷细帐||交验帐account rendered pV[''  
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明细帐account stated ;\;M =&{}  
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与…银行开立一户头to open an account with MmTC=/j  
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与…银行建立交易to keep account with i{c@S:&@^  
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继续记帐to keep account wNJzwC&iQ  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with _Xcn N:Rt  
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清算||清理债务to make up an account H].y w 9  
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清洁帐目||与…停止交易to close ones account with 6vKS".4C  
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结帐to close an account Q _iO(qu 6  
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清理未付款to ask an account||to demand an account I`(l*U  
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结清差额to balance the account with 1nknSw#  
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清算to settle an account||to liquidate an account||to square an account ,B}I?vN.  
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审查帐目||监查帐目to audit an account /c2'dJ(H  
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检查帐目to examine an account 0yM[Z':i'{  
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转入A的帐户to charge the amount to As account r`S< A;  
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以计帐方式付款to pay on account #%@*p,xh  
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代理某人||为某人on ones account||on account of one hG~reVNf  
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为自己计算||独立帐目on ones own account AGP("U'u  
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由某人收益并负风险on ones account and risk||for ones account and risk  >YtdA  
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由某人负担for ones account||for account of one i|)Su
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按某人指示||列入某人帐户by order and for account of one tcr/ /  
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列入5月份帐目for May account -F"QEL#   
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编入某中帐项下to pass to the account of||to place to the account of Ioy  
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寄出清算书to send in an account||to send in render an account 7+TiyY]K  
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支票薄cheque book ]9=h%5Ji>  
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支票陈票人cheque drawer ;g_> ;tR/  
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持票人cheque holder {*ZY(6^  
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不记名支票cheque to bearer||bearer cheque ]u-]'P  
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记名支票||认人支票cheque to order S|rgCh!h  
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到期支票antedated cheque 3QSZ ZJ  
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未到期支票postdated cheque S0g'r !;6  
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保付支票certified cheque N4;7gSc"  
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未获兑现支票，退票returned cheque 133I.XBU  
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横线支票crossed cheque .0u/|Yx  
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普通横线general crossing Kx"<J@  
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特别横线special crossing
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空白支票blank cheque 7z\m; 1  
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失效支票，过期支票stale cheque =H0vE7{*  
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普通支票open cheque hA 3HVP_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount lcON+j  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  s6 ( z
 
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支票换现金||兑现to cash a cheque ]DFXPV  

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清理票款to clear a cheque y AF+bCXo  
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保证兑现to certify a cheque oq-<ob  
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填写支票数额to fill up a cheque zWw2
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支票上划线to cross a cheque tC8(XMVx  
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开发支票to make out a cheque CZ2`H[8  
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签发支票，开立支票to draw a cheque||to issue a cheque Uts"aQ  
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透支支票to overdraw a cheque W]<$0  
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背书支票to endorse a cheque k'`m97B  
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请付票款||清付票款to pay a cheque||to honour a cheque \8uo{#cL8  
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支票退票to dishonour a cheque 78n}rT%k1  
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拒付支票to refuse a cheque fi P
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拒付支票to stop payment of a cheque J.*XXM- V  
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提示要求付款to present for payment )G^TW'9  
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见票即付持票人payable to bearer VBoMT:#  
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支付指定人payable to order
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已过期||无效out of date||stale *a}(6Cx  
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请给出票人R/D||refer to drawer t *6loS0+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds suJ_nb  
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文字与数字不一致words and figures differ Lf}8qB#Y  
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支票 mx
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时间已过account closed Id8wS!W`7  
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更改处应加盖印章alterations require initials :1fagaPg  
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时间已过effects not cleared =iz,S:[  
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停止付款payment stopped VC&c)X  
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支票毁损cheque mutilated mMw;0/n  
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汇款||寄钱to remit||to send money hq_~^/
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寄票供取款||支票支付to send a cheque for payment 6vz1*\:H~  
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寄款人a remitter aO1IVESr$  
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收款人a remittee QX
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国外汇票foreign Bill X-Ycz 5?  
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国内汇票inland Bill l8wF0|  
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跟单汇票documentary bill |O (G nsZ  
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空头汇票accommodation bill X%4h(7;v  
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原始汇票original bill +WF.wP?y  
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改写||换新票据renewed bill 7:o+iP46  
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即期汇票sight bill||bill on demand ,P@QxnQ   
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…days after date||…days after date…日后付款 Z=9dMND  
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…months after date||…months after date…月后付款 FmA-OqEpA  
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见票后…日付款…days after sight||…days sight AQ}l%  
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见票后…月付款…months after sight||…months sight 2u&c &G  
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同组票据set of bills :yD@5)  
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单张汇票sola of exchange||sole of exchange <4NQL*|>  
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远期汇票usance bill||bill at usance r %xB8e9  
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长期汇票long bill Prt #L8  
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短期汇票short bill 9jjL9f_3  
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逾期汇票overdue bill Q2R>lzB  
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宽限日期days of grace @f' AWeJ2  
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电汇telegraphic transfer （T.T） +{bh  
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邮汇postal order||postal note （Am.）||post office order||money order :if5z2PE/  
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本票promissory note （P/N） ;WPI+`-  
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押汇负责书||押汇保证书letter of hypothecation \!6t  
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副保||抵押品||付属担保物collateral security @~Rk^/0  
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担保书trust receipt||letter of indemnity 5"]aZMua  
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承兑||认付acceptance P}b Dn;  
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单张承兑general acceptance + >Fv*lux  
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有条件承兑qualified acceptance "otr+.{`*  
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附条件认付conditional acceptance 6NP`P jR  
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部分认付partial acceptance   DB!uv[c