[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。   L=lSW
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会计报表statement of account L3eF BF/  
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往来帐目account current >|3Y+X  
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现在往来帐||存款额current accout
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销货帐account sales 8m0*89HEu  
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共同计算帐项joint account 6wp1jN  
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未决帐项outstanding account J!Z6$V
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贷方帐项credit account||creditor account K~:SLCv E%  
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借方帐项debit account||debtor account -mO#HZIq  
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应付帐||应付未付帐account payable 3eY>LWx  
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应收帐||应收未收帐account receivable xd{.\!q.  
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新交易||新帐new account .u mqyU~  
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未决帐||老帐old account 8Yc-3ozH  
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现金帐cash account k -G9'c~  
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流水帐running account vyS>3
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暂记帐||未定帐suspense account ?Tc|3U  
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过期帐||延滞帐overdue account||pastdue account Rir0^XqG  
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杂项帐户sundry account A< .5=E,/  
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详细帐单||明细表detail account ], Bafz)4  
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呆帐bad account +76'(@(1Y  
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会计项目title of account gK~Z Ch  
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会计薄||帐薄account-book j)G%I y[`  

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营业报告书||损益计算表account of budiness||business report \>4 >sCC  
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借贷细帐||交验帐account rendered 8Y%
  
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明细帐account stated Ho}*Bn~i
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与…银行开立一户头to open an account with O.#Rr/+)  
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与…银行建立交易to keep account with p]X+#I<  
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继续记帐to keep account m; =S]3P*  
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与…有交易to have an account with % iPIgma  
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作成会计帐||有往来帐项to make out an account with PRYm1Y  
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清算||清理债务to make up an account [$$R>ELYQ  
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清洁帐目||与…停止交易to close ones account with *XDe:A  
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结帐to close an account W }Ll)7(|T  
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清理未付款to ask an account||to demand an account b!QRD'31'j  
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结清差额to balance the account with 0aG auG[  
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清算to settle an account||to liquidate an account||to square an account KLj/,ehD !  
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审查帐目||监查帐目to audit an account g p9;I*!  
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检查帐目to examine an account m*e8j[w#  
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转入A的帐户to charge the amount to As account DM,;W`|6%  
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以计帐方式付款to pay on account zyK1 1  
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代理某人||为某人on ones account||on account of one -|czhO)R  
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为自己计算||独立帐目on ones own account {!4ZRNy(k  
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由某人收益并负风险on ones account and risk||for ones account and risk LKud'  
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由某人负担for ones account||for account of one &3~R-$P  
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按某人指示||列入某人帐户by order and for account of one -,"eN}P^  
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列入5月份帐目for May account UXS+GAWU  
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编入某中帐项下to pass to the account of||to place to the account of K+U0YMRmz  
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寄出清算书to send in an account||to send in render an account `]2y=f<{X  
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支票薄cheque book .18MMzdN  
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支票陈票人cheque drawer 2CPh'7|l  
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持票人cheque holder sTYA  
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不记名支票cheque to bearer||bearer cheque s !HOrhV  
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记名支票||认人支票cheque to order flU?6\_UC  
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到期支票antedated cheque qmGLc~M0  
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未到期支票postdated cheque NB)22 %  
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保付支票certified cheque #;>v,Jo  
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未获兑现支票，退票returned cheque WQYw@M~4Q!  
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横线支票crossed cheque Zm/I&  
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普通横线general crossing xU;;@9X  
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特别横线special crossing (<xl _L:*.  
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空白支票blank cheque &`Ek-b!7  
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失效支票，过期支票stale cheque xy[aZr  
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普通支票open cheque 6$A>%Jtwe  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /mCE=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _|I`A6`=  
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支票换现金||兑现to cash a cheque bfXyuv  
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清理票款to clear a cheque 2R];Pv  
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保证兑现to certify a cheque liU8OXBl  
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填写支票数额to fill up a cheque !QSj*)V#  
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支票上划线to cross a cheque qsWy <yL+  
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开发支票to make out a cheque E
 
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签发支票，开立支票to draw a cheque||to issue a cheque f0&%  
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透支支票to overdraw a cheque EK
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背书支票to endorse a cheque MXiQWg$  
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请付票款||清付票款to pay a cheque||to honour a cheque 6H=gura&  
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支票退票to dishonour a cheque "hi03k  
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拒付支票to refuse a cheque %&S9~E D  
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拒付支票to stop payment of a cheque Q':hmulT!  
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提示要求付款to present for payment \
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见票即付持票人payable to bearer 7Ja*T@ !h  
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支付指定人payable to order 1 +[sM  
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已过期||无效out of date||stale $xWUzg1<U  
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请给出票人R/D||refer to drawer 5'c#pm\Q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $rI 1|;^  
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文字与数字不一致words and figures differ 2 rr=FJ  
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支票 SI=u-'%  
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时间已过account closed bi^?SH\  
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更改处应加盖印章alterations require initials 8lL
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时间已过effects not cleared C!*.jvhT  
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停止付款payment stopped _BmObXOp.  
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支票毁损cheque mutilated 8.#{J&h  
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汇款||寄钱to remit||to send money R<L
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寄票供取款||支票支付to send a cheque for payment \ph.c*c  
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寄款人a remitter  OegeZV  
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收款人a remittee V@G#U[D  
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国外汇票foreign Bill Sw\*$g]  
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国内汇票inland Bill ] 3"t]U'f  
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跟单汇票documentary bill ?m |}}a  
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空头汇票accommodation bill EiL#Dwx  
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原始汇票original bill ~2w&+@dV%  
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改写||换新票据renewed bill c=oDzAzuV\  
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即期汇票sight bill||bill on demand 9\?OV@  
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…days after date||…days after date…日后付款 Jz}nV1G(jz  
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…months after date||…months after date…月后付款 I`kfe`_  
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见票后…日付款…days after sight||…days sight m[9.'@ye  
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见票后…月付款…months after sight||…months sight :!`"GaTy  
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同组票据set of bills 22`^Rsb,6L  
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单张汇票sola of exchange||sole of exchange WRh5v8Wz0  
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远期汇票usance bill||bill at usance J1?

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长期汇票long bill FaL\6w  
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短期汇票short bill *;7y 5ZJ  
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逾期汇票overdue bill V>@[\N[  
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宽限日期days of grace kB7v c>@1  
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电汇telegraphic transfer （T.T） Y"Cf84E  
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邮汇postal order||postal note （Am.）||post office order||money order {15j'Qwm  
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本票promissory note （P/N） -'rdN i  
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押汇负责书||押汇保证书letter of hypothecation 2M %j-yG"  
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副保||抵押品||付属担保物collateral security tpfgUZ{  
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担保书trust receipt||letter of indemnity _&<n'fK[  
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承兑||认付acceptance .<x6U*)\O  
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单张承兑general acceptance #'L<7t K  
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有条件承兑qualified acceptance  `Os=cMR  
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附条件认付conditional acceptance f56yI]*N=<  
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部分认付partial acceptance   ~_THvx1