[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。   .wlKl[lE2  
会计报表statement of account s%>8y\MaK  
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往来帐目account current B[#n,ay  
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现在往来帐||存款额current accout @6aJh< c  
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销货帐account sales }*C  
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共同计算帐项joint account 28c6~*Te#  
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未决帐项outstanding account ~Je4
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贷方帐项credit account||creditor account ro3%VA=V  
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借方帐项debit account||debtor account :("@U,  
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应付帐||应付未付帐account payable 2dHsM'ze  
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应收帐||应收未收帐account receivable ^Pu:&:ki  
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新交易||新帐new account VN\VTSZh?\  
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未决帐||老帐old account iWFtb)3B  
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现金帐cash account wi+L4v  
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流水帐running account \7#w@3*  
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暂记帐||未定帐suspense account R ?/xH=u>  
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过期帐||延滞帐overdue account||pastdue account A=Hv}lv  
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杂项帐户sundry account oOAkwc%)b  
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详细帐单||明细表detail account YjJ^SU`*  
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呆帐bad account /"m#mhL  
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会计项目title of account zxD=q5in  
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会计薄||帐薄account-book m']$)Iqw  
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营业报告书||损益计算表account of budiness||business report ]@Z nP,8  
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借贷细帐||交验帐account rendered :hW(2=%  
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明细帐account stated :%j"l7=>  
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与…银行开立一户头to open an account with M8\/[R\  
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与…银行建立交易to keep account with * a1q M?  
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继续记帐to keep account "oFi+']*  
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与…有交易to have an account with w9RBT(u  
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作成会计帐||有往来帐项to make out an account with )+8r$ i  
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清算||清理债务to make up an account =ud~  
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清洁帐目||与…停止交易to close ones account with s6(md<r  
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结帐to close an account ~&F|g2:  
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清理未付款to ask an account||to demand an account w2/
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结清差额to balance the account with /-^J0f+l3  
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清算to settle an account||to liquidate an account||to square an account q+<,FdG  
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审查帐目||监查帐目to audit an account KD+&5=Y  
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检查帐目to examine an account 1uG)U)y/Q  
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转入A的帐户to charge the amount to As account 9xw"NcL  
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以计帐方式付款to pay on account /kRCCs8t}  
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代理某人||为某人on ones account||on account of one %_B2/~  
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为自己计算||独立帐目on ones own account y\-iGKz{0  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one a$^)~2U{  
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按某人指示||列入某人帐户by order and for account of one >py[g
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列入5月份帐目for May account qIQ 61><  
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编入某中帐项下to pass to the account of||to place to the account of Yjd/  
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寄出清算书to send in an account||to send in render an account 8d Fqwpw8  
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支票薄cheque book
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支票陈票人cheque drawer *vIP\NL?H  
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持票人cheque holder XIZN9/;  
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不记名支票cheque to bearer||bearer cheque xaoR\H  
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记名支票||认人支票cheque to order j;z7T;!i  
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到期支票antedated cheque -Eq[J k  
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未到期支票postdated cheque -KfK~P3PF  
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保付支票certified cheque Wq5}LO)  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque zF>;7'\x  
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普通横线general crossing t0@AfO.'1  
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特别横线special crossing )1Y?S;  
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空白支票blank cheque eiyr^Sch.  
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失效支票，过期支票stale cheque +l VA$]d  
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普通支票open cheque _xm<zy{`S  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &QW &K  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n^l*oEl  
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支票换现金||兑现to cash a cheque 4u%AZ<-C}m  
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清理票款to clear a cheque lMu-,Z="  
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保证兑现to certify a cheque p_&B+ <z  
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填写支票数额to fill up a cheque ~?fl8RF\  
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支票上划线to cross a cheque r*$f^T!|  
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开发支票to make out a cheque @sZ7K a  
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签发支票，开立支票to draw a cheque||to issue a cheque -=8f*K[W  
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透支支票to overdraw a cheque p"~@q}3  
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背书支票to endorse a cheque _xi&%F/  
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请付票款||清付票款to pay a cheque||to honour a cheque F}meKc?a  
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支票退票to dishonour a cheque ^
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拒付支票to refuse a cheque piIzff  
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拒付支票to stop payment of a cheque !.O[@A\.-  
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提示要求付款to present for payment <kwF<J  
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见票即付持票人payable to bearer h,BPf5\S  
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支付指定人payable to order cyHbAtl  
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已过期||无效out of date||stale L1Yj9i
 
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请给出票人R/D||refer to drawer fQ!W)>mi  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _]Ob)RUVH  
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文字与数字不一致words and figures differ oSy9Xw  
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支票 Lp|n)29+du  
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时间已过account closed saQ ~v@  
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更改处应加盖印章alterations require initials N z=P1&G'  
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时间已过effects not cleared !m'R
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停止付款payment stopped z`\KQx  
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支票毁损cheque mutilated |90/tNe  
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汇款||寄钱to remit||to send money .s41Tc5u  
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寄票供取款||支票支付to send a cheque for payment <W7WlT  
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寄款人a remitter uXUuA/O5-  
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收款人a remittee hPgYKa8u  
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国外汇票foreign Bill fF9hL3h?)  
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国内汇票inland Bill -GB,g=Dk  
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跟单汇票documentary bill @g"vuaG}  
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空头汇票accommodation bill H<?s [MH[  
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原始汇票original bill QX=x^(M$m  
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改写||换新票据renewed bill '
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即期汇票sight bill||bill on demand m"'`$/_  
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…days after date||…days after date…日后付款 d:#tN4y7(  
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…months after date||…months after date…月后付款 )DlK
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见票后…日付款…days after sight||…days sight H?xYS| n  
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见票后…月付款…months after sight||…months sight ?`O^
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同组票据set of bills B_b
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单张汇票sola of exchange||sole of exchange <l5m\A  
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远期汇票usance bill||bill at usance qE]e+S?57a  
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长期汇票long bill zZ<
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短期汇票short bill 4i+%~X@p  
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逾期汇票overdue bill ]6Awd A  
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宽限日期days of grace .q[}e);)  
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电汇telegraphic transfer （T.T） n9`]}bnX  
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邮汇postal order||postal note （Am.）||post office order||money order +{I" e,Nk  
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本票promissory note （P/N） 9n;6zVV%`  
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押汇负责书||押汇保证书letter of hypothecation \x]\W#C  
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副保||抵押品||付属担保物collateral security Qr4 D  
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担保书trust receipt||letter of indemnity hwJ>IQ1  
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承兑||认付acceptance QKlsBq  
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单张承兑general acceptance dIYf}7P  
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有条件承兑qualified acceptance jlU6keZh`  
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附条件认付conditional acceptance "`4ky]  
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部分认付partial acceptance    -D'XxOI