[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。   @[]#[7  
会计报表statement of account \Z-Fu=8J8^  
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往来帐目account current ]i8t  
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现在往来帐||存款额current accout ;+lsNf  
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销货帐account sales igF<].'V  
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共同计算帐项joint account =|H.r9-PK6  
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未决帐项outstanding account rW`l1yi*$  
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贷方帐项credit account||creditor account @6H7  
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借方帐项debit account||debtor account =sk#`,,:  
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应付帐||应付未付帐account payable Pxgul7  
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应收帐||应收未收帐account receivable hd)WdGJp
  
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新交易||新帐new account l/A!ofc#)  
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未决帐||老帐old account #It!D5A  
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现金帐cash account f,ql8q(|J  
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流水帐running account ( geV(zT  
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暂记帐||未定帐suspense account M%s!qC+  
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过期帐||延滞帐overdue account||pastdue account ,_K:DSiB  
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杂项帐户sundry account Sp]ov:]%f  
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详细帐单||明细表detail account ?\zyeWK0L  
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呆帐bad account LN9.Q'@r?  
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会计项目title of account 2~hQ   
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会计薄||帐薄account-book <ILi38%Y  
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营业报告书||损益计算表account of budiness||business report =.,XJIw&  
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借贷细帐||交验帐account rendered am/D$
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明细帐account stated _V` QvnT}  
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与…银行开立一户头to open an account with iu{QHjZK(  

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与…银行建立交易to keep account with f1U:_V^d  
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继续记帐to keep account KC54=Rf  
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与…有交易to have an account with :BblH0
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作成会计帐||有往来帐项to make out an account with 8,:lw3x1  
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清算||清理债务to make up an account Q|Nw @7$`  
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清洁帐目||与…停止交易to close ones account with ~Yg+bwh  
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结帐to close an account D \boF+^  
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清理未付款to ask an account||to demand an account ]kH8T'  
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结清差额to balance the account with 8+~'T|  
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清算to settle an account||to liquidate an account||to square an account J#G\7'?{  
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审查帐目||监查帐目to audit an account 7] 17?s]t,  
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检查帐目to examine an account N'8}5Kx5  

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转入A的帐户to charge the amount to As account *w1R>  
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以计帐方式付款to pay on account #:nds,  
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代理某人||为某人on ones account||on account of one yzJTNLff  
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为自己计算||独立帐目on ones own account A<cnIUW  
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由某人收益并负风险on ones account and risk||for ones account and risk !,;/JxfgVh  
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由某人负担for ones account||for account of one q]z%<`.9*  
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按某人指示||列入某人帐户by order and for account of one =p$:vW
 
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列入5月份帐目for May account sTFRu  
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编入某中帐项下to pass to the account of||to place to the account of -wn(J5NnR  
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寄出清算书to send in an account||to send in render an account R
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支票薄cheque book k[;(@e@c  
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支票陈票人cheque drawer mi$*,fz  
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持票人cheque holder /*) =o+  
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不记名支票cheque to bearer||bearer cheque FVS@z5A8<=  
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记名支票||认人支票cheque to order 9mfP9  
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到期支票antedated cheque 9='=wWW  
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未到期支票postdated cheque Na2n4x!  
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保付支票certified cheque >\c"U1%E  
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未获兑现支票，退票returned cheque ^zVBS7`J  
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横线支票crossed cheque 9Wi+7_)  
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普通横线general crossing F),wj8#~>-  
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特别横线special crossing =jN9PzLk  
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空白支票blank cheque nofK(0TF  
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失效支票，过期支票stale cheque j? P=}_Ru  
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普通支票open cheque p&~= rp`E  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3\jcq@N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^7 oXJu=  
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支票换现金||兑现to cash a cheque $yA2c^QS  
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清理票款to clear a cheque K^'NG!  
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保证兑现to certify a cheque qrtA'fU  
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填写支票数额to fill up a cheque (f*0Wp;  
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支票上划线to cross a cheque aF~ 0\XC  
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开发支票to make out a cheque `V1D&}H+G  
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签发支票，开立支票to draw a cheque||to issue a cheque 8"\g?/  
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透支支票to overdraw a cheque _26~<gU8  
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背书支票to endorse a cheque vZQ'  
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请付票款||清付票款to pay a cheque||to honour a cheque O#e'.n!rI  
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支票退票to dishonour a cheque -|l^- Qf!  
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拒付支票to refuse a cheque O<1qU M  
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拒付支票to stop payment of a cheque jo.Sg:7&  
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提示要求付款to present for payment EMDsi2  
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见票即付持票人payable to bearer b-1cA1#_cP  
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支付指定人payable to order a|*{BlY  
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已过期||无效out of date||stale E6{|zF/3'  
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请给出票人R/D||refer to drawer V Q6&7@ c  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W?5u O  
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文字与数字不一致words and figures differ eB`7C"Z  
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支票 (RP"VEVR  
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时间已过account closed *(%]|z}]m  
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更改处应加盖印章alterations require initials ;+%(@C51GE  
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时间已过effects not cleared  a=<l}`*  
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停止付款payment stopped *C~O[:6D  
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支票毁损cheque mutilated O@@=ZyYwc  
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汇款||寄钱to remit||to send money R<}n?f\#JZ  
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寄票供取款||支票支付to send a cheque for payment Zrtyai{8l  
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寄款人a remitter  FSaCbs(  
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收款人a remittee }<y-`WB  
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国外汇票foreign Bill `G
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国内汇票inland Bill x>5"7MR`  
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跟单汇票documentary bill [<;4$}f\  
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空头汇票accommodation bill FdR!jt  
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原始汇票original bill 8]!%mrS  
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改写||换新票据renewed bill ''+6qH-.|]  
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即期汇票sight bill||bill on demand os|Y=a  
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…days after date||…days after date…日后付款 E'| @hL-jn  
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…months after date||…months after date…月后付款 m K!73<
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见票后…日付款…days after sight||…days sight ?LP&VU1  
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见票后…月付款…months after sight||…months sight }]0f -}  
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同组票据set of bills $tGk,.#j  
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单张汇票sola of exchange||sole of exchange <S*o}:iB  
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远期汇票usance bill||bill at usance m"MTw@}SJ;  
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长期汇票long bill [I*BEJ;W'  
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短期汇票short bill }@-4*5P3  
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逾期汇票overdue bill OidF{I*O  
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宽限日期days of grace t/?x#X  
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电汇telegraphic transfer （T.T） Y{]RhRR  
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邮汇postal order||postal note （Am.）||post office order||money order V\nQHzjF<6  
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本票promissory note （P/N） !(=bH"P  
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押汇负责书||押汇保证书letter of hypothecation D'y/pv}!  
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副保||抵押品||付属担保物collateral security PqMU&H_  
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担保书trust receipt||letter of indemnity rSU%!E+|<  
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承兑||认付acceptance }a= &o6=  
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单张承兑general acceptance }5#<`8  
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有条件承兑qualified acceptance OyVd
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附条件认付conditional acceptance "7_6iB&@<  
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部分认付partial acceptance   Yrp WGK520